Yearly Archives: 2022

Motives and Means for The Administration’s Adoption of Accounting Profit Management Practices and Ways to Reduce Them an Applied Study of A Sample of Iraqi Companies

  • August 29, 2022
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Nadhim Shaalan Jabbar Al-Qadisiyah University College of Administration and Economics Abstract Abstract: for the importance represented by the net profit for the related parties institution resort administration to exercise a kind of deliberate influence and manipulation declared profits through the use of real or accounting methods, whether in the framework of standards and accounting principles […]

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Auditing Standards Impact on the Performance of the Auditor Under Operating Electronic Data Accounting

  • August 29, 2022
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Alaa Fareed Abedalahad Muthanna Journal of Administrative and Economic Sciences 2012, Volume 2, Issue 3, Pages 164-180 Abstract In the light accounting electronic data processing, it required that the CPA’s has qualifications in order to fulfill his auditing duties according to local and international standards that is suitable to the computer environment, for that reason, […]

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Governmental Accounting Standards International and its Importance in the Development of the Accounting System Valuable Iraq

  • August 29, 2022
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Ebraheem Mohammad Aljazrawy Muthanna Journal of Administrative and Economic Sciences 2012, Volume 2, Issue 3, Pages 144-163 Abstract The International Accounting Standards government as a variable in a modern government accounting systems can contribute to the development of the accounting system of government in Iraq and the adoption of these standards requires follow the accrual […]

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The Role of Published Financial Reports of Corporations to Meeting the Needs of Users of Information (( Aprospective Study on Asample of Intermediaries and Investors in the Iraq Stock Exchange ))

  • August 29, 2022
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Faleh Abed Alhassan Dawod Muthanna Journal of Administrative and Economic Sciences 2012, Volume 2, Issue 3, Pages 127-143 Abstract This study aims to indicate the role that can be played by information the financial reports of listed companies in the Iraq stock exchange in the decisions of users of the sale and purchase of the […]

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The Range Application The local Banks of Iraqis for Corporate Governance: The Study Application For Simply From Banks of Working in Two Sectors Government and Private in Environment an Work of Iraqi

  • August 29, 2022
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Mohammad Samir Diherib Muthanna Journal of Administrative and Economic Sciences 2011, Volume 1, Issue 1, Pages 149-190 Abstract The study goal for communiqué of the of the corporate governance of banking according for principle and rules corporate governance which is issued by the (OECD) and Basel committee the banking observance , which has been come […]

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Appropriateness of Hotel Accounting System to Requirements of TAX- Calculation System

  • August 29, 2022
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Nadhem Hssan Abed Alsayd Muthanna Journal of Administrative and Economic Sciences 2012, Volume 2, Issue 3, Pages 110-126 Abstract Sector of Tourism is Witnessing an obvions interest and Development in its Different activities Hotel industry is considered as one of the most important touristic activities in the world . This is due to its contribution […]

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Audit Risk and Its Impact on The Quality of Performance and Reliability of Results (An Empirical Study in The General Company For Agricultural Supplies)

  • August 29, 2022
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Dr.Nadhem Shalaan JAbar Muthanna Journal of Administrative and Economic Sciences 2011, Volume 1, Issue 1, Pages 111-147 Abstract With the increasingly development become a risk audit something threatens the findings of the auditor so necessitated a study of these risks and factors influencing them through the identification , assessment of levels , probable and take […]

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Challenges Facing the Profession of Accounting and Auditing Elements of the Environment in the Context of Modern Technology and its Impact on the Quality and Reliability of Accounting Information

  • August 29, 2022
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Nadhem Saalan Jabar Muthanna Journal of Administrative and Economic Sciences 2012, Volume 2, Issue 3, Pages 83-109 Abstract Became the current era is the era of information systems and search for the best uses of the lowest cost and time. Has increased in recent years the ability of accounting information system to meet the required […]

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The Effect of the Epplication of Measurement and Disclosure of the Cost of Human Resources on the Financial Statements ( An Empirical Study in the General Company for Trade of Construction Materials)

  • August 29, 2022
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Khudhyer Mageed Alawy Muthanna Journal of Administrative and Economic Sciences 2012, Volume 2, Issue 3, Pages 62-82 Abstract This research aims to explained the effect of the application of measurement and disclosure of the cost of human resources in the financial statements through the application of Accounting Human Resources, which dealt with human resources as […]

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Means of Measurement and Disclosure in Environmental Accounting (An Empirical Study in The Thermal Power Station in Nasiriyah)

  • August 29, 2022
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Dr. Ali Naeem Jasim Muthanna Journal of Administrative and Economic Sciences 2011, Volume 1, Issue 1, Pages 87-109 Abstract The study aims to indicate the role of economic units in the preservation of the environment and considered a key part of its goals to be achieved, which seeks to improve the quality of services provided […]

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