This study aims to investigate the relationship between corporate governance (CG) and audit quality (AQ) in the adequacy of the value relevance of accounting information (VRAI). The study sample included Iraqi firms listed on the Iraqi Stock Exchange (ISE) from 2010 to 2022. Nineteen firms were a research sample selected from 44 firms listed on the ISE. They chose to use the model (Ohlson, 1995) in measuring VRAI, which is based on measuring the absolute value of the level of value relevance to earnings per share (EPS) the absolute value of the book value suitability level VRAI. CG was measured through five factors: board size, gender of board members, independence of the board from the chief executive officer (CEO), ownership percentage of the majority shareholder, and institutional ownership: auditor tenure, audit fees, and audit firm size measured AQ. The study found that CG is associated with a negative and significant relationship with EPS, while AQ is associated with a positive and significant relationship with EPS. The study also found no relationship between CG, AQ, and VRAI as a proxy for the appropriate VRAI. The results also indicate the weak role of regulatory variables, which decreased the marginal slope coefficient results for the models used.
The aim of the current research is to reveal the effect of using brain-based learning theory strategies on the achievement of Art Education students in the subject of Teaching Methods. The experimental design with two equal experimental and control groups was used. The experimental design with two independent and equal groups was used, and the total of the research sample was (60) male and female students, (30) male and female students represented the experimental group, and (30) male and female students represented the control group. The researcher prepared the research tool represented by the cognitive achievement test consisting of (20) questions, and it was characterized by honesty and reliability, and the experiment lasted (6) weeks
... Show MoreThe research aims to study the basic concepts of the underwriting policy with its various indicators. The researcher studies the underwriting policy with its various indicators (sex, health status, age of the insured, insurance amount, The method of acceptance, payment method, and duration of insurance) where each of these indicators constitute an important factor in the productivity of life insurance policies, where the productivity of life insurance policies face many difficulties because insurance is a service and not a tangible material commodity and its benefits and not current. Therefore, the life insurance company needs to use a prudent underwriting policy so as not to endanger its financial position due to the expansion of the un
... Show MoreThe subject of the strategic vision is of great importance to all companies because they live in an environment of rapid change in various areas of life. Supports the performance of its operations in a better way, towards appropriate strategic growth and achieving success. The research aims to determine the level of interest of the researched company in the research variables (strategic vision and growth strategy), and the importance of the research came in being an attempt to provide the theoretical and scientific foundations for the research variables (strategic vision and growth strategy). As for the research method, it was relied on the descriptive analytical method, relying on the questionnaire as a means of obtaining data from the
... Show MoreBuilding Information Modeling (BIM) and Lean Construction (LC) are two quickly growing applied research areas in construction management. This study focuses on identifying the most essential benefits and analyzing the most affecting constraints on the construction sector that construction players face as they attempt to combine BIM-LC in Iraqi construction. Experts assessed 30 benefits and 28 constraints from examining the previous literature, and a two-round Delphi survey formed the responses. Expert consensus analysis was utilized to elaborate and validate responses after descriptive statistical checks had been used for data processing.
According to the study's findings, the benefits include ensuring the most ef
... Show MoreThe effect of metal nanoparticles on the anaerobic digestion of sludge and the sludge bacterial community are still not well-understood, and both improvements and inhibitions have been reported. This study investigated the impact of 2, 10, and 30 mg/g TS silver and copper oxide nanoparticles (AgNPs and CuONPs) on the mesophilic anaerobic digestion of sludge and the bacterial community structure. The reactors were monitored for changes in tCOD, sCOD, TS, VS, biogas generation, and cell viability. Also, the relative abundance and taxonomic distribution of the bacterial communities were analyzed at the phylum and genus levels, including the genera involved in anaerobic digestion. Both AgNPs and CuONPs exhibited some inhibition on anaer
... Show MoreThe current research seeks to achieve several objectives, including knowing the extent of the audit directorate of the Ministry of Construction, Housing and General Municipalities of the International Standard (ISO19011:2018) regarding determining the efficiency and evaluation of auditors and diagnosing the gap between requirements and application and knowing the reasons for not applying some of the items in the standard, starting from the problem, The field raised the following question (Does the audit directorate determine the efficiency and evaluation of auditors according to the standard ISO19011:2018?), and the importance of research lies in determining the return that can be achieved by the directorate through its application of stand
... Show MorePrograms and performance budget represents a sophisticated method of public budget numbers, which includes all allocations to be determined for each job or activity within a government entity, which is analyzed according to their needs and costs, and this method can be applied using one of the cost accounting techniques, which is the technique of analyzing the value chain that reduces costs by avoiding activities that do not add value and enhance activities that add value to the economic entity, the current research aims to develop the budget system in government entity by using the budget of programs and performance as a tool for planning and monitoring events and activities, thereby reducing the waste of public money by reducing unnecessa
... Show MoreThis study aims to the little impact of accounting financial performance (AFP) analysis on the money market in the Iraqi economy. Potentially limiting future market activity could be international risks and obstacles, which in turn could cause issues and crises (Shah & Jan, 2014; Bakhtiyarovich, 2020). The study concept was inspired by the recognition that there must be communication between the importance of the AFP analysis of the Iraqi securities market and the country’s financial and economic institutions. The sample of the study included ten Iraqi banks listed in the Iraq Stock Exchange (ISE) for the period 2010–2020. The three mathematical models included in the statistical analysis served as the basis for projectin
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