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The Effect of the Audit Value on the Value Relevance of Accounting Information for Economic Units
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Abstract The study aims to clarify the value of auditing economic units and how it can be measured, which is one of the most important challenges to matching the Value Relevance of Accounting Information. The problem of the study was identified with questions that revolve around the extent to which it is possible to measure the value of auditing in Iraqi economic units and the extent to which the value of auditing affects the adequacy of accounting information. Through reviewing the studies discussing this topic, it was found that auditing can provide value through the performance of the auditor and adding value to the economic unit subject to audit. The study recommended the need to study the situational factors of auditing, whether external or internal, that affect the value of the audit, which would generate the highest value for the consumer of this service through the situational leadership methods of auditing that affect the value obtained by the economic unit subject to auditing, which is called the value of auditing and it is one of the modern topics in the field of audit research. In addition, the results reached will contribute to explaining the value of the audit, that is, the benefit obtained by the economic unit subject to audit and its ability to influence the Value Relevance of Accounting Information and the possibility of enhancing it in the local environment.

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Publication Date
Wed Jun 01 2022
Journal Name
Res Militaris
The impact of the Corona pandemic on the financial performance of companies listed on the Iraqi Stock Exchange
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This research aims to demonstrate the nature and concept of the Corona pandemic, its implications for the global economy, and the management and performance of companies in particular. Additionally, the research intends to measure the impact of the Corona pandemic on companies' financial performance. Listed on the Iraqi Stock Exchange, which has finished compiling its year-end financial statements for 2019-2020. The investigation arrived at several findings, the most significant of which was that most businesses were not prepared for such a crisis technologically or to develop human resources to deal with this pandemic. In addition, most companies experienced a decrease in their financial performance as a direct result of the Corona pandemi

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Publication Date
Fri Dec 20 2024
Journal Name
Journal Of Diabetes & Metabolic Disorders
Clinical relevance of midkine as a biomarker predicting atherosclerotic risk factors in individuals with type-2 diabetes mellitus: a cross-sectional study
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Publication Date
Tue Jul 11 2023
Journal Name
Journal Of Educational And Psychological Researches
The Effect of The Round Robin Strategy in Logical Thinking the Fourth in Chemistry
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The study aims to identify the impact of the round-robin strategy on the logical thinking of fourth-year middle school students in chemistry. Two groups were employed:  an experimental group consisted of (30) students who were taught according to the round-robin strategy, and the control group consisted of (30) students who were taught according to the traditional method. The researcher adopted the experimental design with partial control by preparing the visual thinking test tool, which consists of (20) multiple-choice items, it was applied as a post-test on the research sample. The result showed that there was a statistically significant difference in favor of the experimental group, which was taught according to the Round Robin s

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Publication Date
Thu Jun 01 2023
Journal Name
Journal Of Engineering
Integration Building Information Modeling and Lean Construction Technologies in the Iraqi Construction Sector: Benefits and Constraints
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Building 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

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Publication Date
Thu Sep 01 2016
Journal Name
Archives Of Toxicology
Effect of natural uranium on the UMR-106 osteoblastic cell line: impairment of the autophagic process as an underlying mechanism of uranium toxicity
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Publication Date
Sat Feb 28 2026
Journal Name
Journal Of Baghdad College Of Dentistry
The effect of the addition of silanized Nano titania fillers on some physical and mechanical properties of heat cured acrylic denture base materials
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Background: Polymethyl methacrylate (PMMA) is the most commonly used material in denture fabrication. The material is far from ideal in fulfilling the mechanical requirement. The purpose of this study was to evaluate the effect of addition of 3% wt of treated (silanized) Titanium oxide Nano filler on some physical and mechanical properties of heat cured acrylic denture base material. Materials and methods: 100 specimens were constructed, 50 specimens were prepared from heat cure PMMA without additives (control) and 50 specimens were prepared from heat cure PMMA with the addition of TiO2 Nano fillers. Each group was divided into 5 sub groups according to the test performed which was mixed by probe ultra-sonication machine. Results: A highly

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Publication Date
Sat Feb 28 2026
Journal Name
Journal Of Physical Education
The Effect Of Special Exercises On Learning Hurdle Clearing And The Rhythmic Triple Step Of 100m Hurdles Aged 14 – 15 Years Old
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Publication Date
Tue Oct 01 2024
Journal Name
وقائع المؤتمر العلمي الدولي السابع للعلوم الانسانية والاجتماعية
The Effect of Cartoons on The Acquisition of English by Iraqi Children اثر الرسوم المتحركة في اكتساب اللغة الانجليزية لدى الاطفال العراقييين
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Publication Date
Sun Sep 03 2017
Journal Name
Baghdad Science Journal
Study the effect of stable magnetic field on the inhibition activity of Saccharomyces boulardii against pathogenic bacteria isolated from urinary tract infection
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An increasing trend to use probiotic and study their effects on the pathogens has been conductor where they are defined as live micro-organisms that give a health benefit to the host when ingested in sufficient quantities, including the yeast Saccharomyces boulardii In addition research show that a magnetic field (MF) has a biological effect. This study aims to investigate the effects of magnetic field on the inhibitory action of Saccharomyces boulardii against bacteria isolated from urinary tract infection, Study the sensitivity of bacterial isolates to antibiotics after diagnosis by microscopic, Cultural and biochemical examinations as well as Api20 E examinations were used gram negative bacteria , Most isolates were resistant to an

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Publication Date
Mon Jan 01 2024
Journal Name
Aip Conference Proceedings
Investigation in vitro the effect of X-rays, gamma rays and beta particles on the physical and structural characteristics of human teeth
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