Abstract This study explored the relationship between human capital metrics and economic growth in the Gulf Cooperation Council (GCC) countries from 2000 to 2022. This research utilized a pooled mean group-autoregressive distributed lag approach to empirically assess the influence of selected macroeconomic factors—specifically human capital, gross capital formation, government expenditure on health and education, and […]

Abstract The research aims to use the Bankometer model to diagnose and evaluate the current and future banking performance of a sample of private Iraqi banks and the ability of this model to discover weaknesses and shortcomings to address them on time before they become more severe and to identify strengths to enhance them, and […]

Abstract The research aims to identify the role played by innovative information systems in activating and developing working capital policies in Iraqi banks. This was achieved by analyzing spending operations on innovative information systems tools from electronic devices and information networks and conducting an analysis to measure working capital policies applied in a sample of […]

Abstract The families of probability distributions with heavy tails are considered one of the most essential continuous distributions that have broad uses in various areas of life, especially in areas related to economics, which is concerned with the subject of oil prices and securities, so the research was estimated two types of regression functions, represented […]

Abstract The research mainly aims to clarify the role of the auditor’s professional specialization in improving the quality of financial reports. A questionnaire was directed to a group of accountants and external auditors working in audit offices to determine the role of auditors’ professional specialization in the quality of financial reports. In order to link […]

Abstract This study seeks to achieve several objectives, including measuring the role of the leadership influence variable in the smart organization by mediating the psychological prosperity variable at Northern Technical University. This study adopted a set of hypotheses, including an influence relationship for the areas of leadership influence in the smart organization by mediating psychological […]

Abstract This research aims to study the role of the digital economy in increasing customs revenues in Iraq during the period from 2019 to 2022. With the global shift towards the digital economy, new technologies and multiple applications have emerged that have directly affected customs systems and their efficiency, which will be positively reflected in […]

Abstract The research aims to shed light on forensic accounting techniques to reduce accounting fraud practices in Iraqi government units. The research problem is represented in the weakness of the control system applied in these units and its inability to detect manipulation and fraud, whether in the financial or administrative aspect. The research was based […]

Abstract As a result of the increasing interest in Metaverse technology by research institutions and technology companies, and given the advantages of this technology through which participants can combine virtual reality with augmented reality in one environment. This has made it a source of attraction for economic units to enter the virtual environment of this […]

Abstract This research examines the relationship between leadership sense of humor and customer-oriented organizational citizenship behavior by conducting a prospective study of a sample of bank workers in Basra Governorate. A questionnaire was utilized to collect data from 200 employees in a bank in the public sector (Al-Rasheed/Al-Saif) and a bank in the private sector […]