Haider Jawad Kazem University of Kufa / College of Administration and Economics Abstract The study aims at measuring the extent of the effect of the indicators of the Iraqi market for securities in foreign direct investment, based on the hypothesis that there is a relationship of correlation and positive and moral impact between the indicators […]

Muhannad Hamid  and Yasser Al-Atwi University of Kufa / College of Administration and Economics Abstract The research aims at identifying the role finance of sustainable growth indicators (actual growth rate and sustainable growth rate) in reducing the financial fragility of the Iraqi and UAE insurance companies. The paper problem has focused on identifying the effect […]

Razak Diab Shuaibeth Al-Muthanna University / College of Administration and Economics Abstract The aim of the study is to analyze the financial balance sheet of the Agricultural Bank and to determine the extent to which total expenditure and total revenues can affect the balance sheet for the period from 2010 to 2016 based on the […]

Ashraf Abed Rabba Ahmed Shatt Al-Arab College, Al-Ahlia University, Basra Abstract This study aims at the possibility of examining and evaluating the internal control system according to the coso framework in the university / private college of Shatt al-Arab University, which is an integral part of every system used by the college to organize and […]

Faraj Ghani Abboud Middle Technical University – Institute of Technical Management Abstract The study focuses on the role of electronic accounting information systems in its dimensions (relevance, reliability, comparability, stability)in improve organizational success in its dimensions(Strategic vision, operational activity, selection of individual, the company culture, leadership and management, personal development, company development, assess and review) […]

Shaima Nehru mountain Al-Furat Al-Awsat Technical University / Al-Diwaniyah Technical Institute Abstract This research aimed to statement the possibility of using the Balanced Scorecard as a tool to help the company in the provision of accounting information quality and high accuracy to related parties, The research included two main hypotheses, The first of the correlation […]

Haider Jassim Obaid Al-Jubouri University of Kufa / College of Administration and Economics Abstract The study dealt with non-performing assets as an explanatory variable and with banking stability as a response variable through two indicators (return on assets, liquidity coverage). The study was designed to test the relations of influence between non-functioning assets and banking […]

Hadi Abdel-Hassani’s promise Abstract The research aims to prepare and implement a unified audit report for sustainable development in Iraq, which includes points of imbalance and weakness in the activities of the state towards achieving the goals and dimensions of sustainable development and to know what is the sustainable development in the Supreme Audit Institutions. […]

Thaer Imran Musa and Ali Faleh Khalaf Al-Qadisiyah University / College of Administration and Economics Abstract The research aims to identify trends in the application of fair value accounting in the preparation of financial statements and the impact on the performance of accountants working in the Iraqi market for securities, and identify the most important […]

Ali Karim Mohamed Ali Karim Muhammad, Raed Hassan Ali and Miqdad Jassem Abd Abstract The aim of the study is to analyze the financial balance sheet of the Agricultural Bank and to determine the extent to which total expenditure and total revenues can affect the balance sheet for the period from 2010 to 2016 based […]