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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
Tue May 30 2023
Journal Name
Basrah Arts Journal
The impact of Mesopotamian myths on the drawings of Al-Wasiti
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Al-Wasiti's drawings are the first attempt to document the Arab landscape more than 778 years ago. These drawings were associated with a fine literary material, and the relationships between words and poetic sentences are matched by artistic, aesthetic and color relations in drawing, as they are all outputs of a sense that agreed in creativity and differed in the language of expression. Al-Wasiti was creative in drawing these events. Islamic painting has a goal that differs from the goals of the painting arts that preceded it or its contemporary, as it tends to “beautification” only. This is achieved by true copying from nature, just as it is achieved by drawing what is transmitted from nature, transforming and refining it. The

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Publication Date
Fri Mar 06 2026
Journal Name
Hammurabi Journal For Studies
(The impact of legislative drafting on the achievement of electoral justice)
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Publication Date
Sat Aug 30 2025
Journal Name
مجلة منوال للدراسات التربوية والنفسية
The Negative Impact of Media on the Educational Identity of Society
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This research aims the effects of negative media on the educational identity of community. Whereas display the concept of educational identity and its basic components, as well as the role of educational institutions for example the school and the family in form it and reinforcing this identity to individuals. The study showcasing the harmful impact of both traditional and modern media on identity and values, spotlight several examples like the promotion of consumerism and materialism through television programs. which results in the young people to adopt materialistic values like simplicity. The study concludes that media is a double-edged weapon: it can instill virtues and support education if used duly, but it can also weaken the educat

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Publication Date
Sun Dec 01 2013
Journal Name
Journal Of Economics And Administrative Sciences
The Influence of the Industrial Buyer Behavior on channels of distribution
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Abstract:

This study deals with the influence of the industrial buyer behavior in Channels of distribution. It concentrates on one section of management levels in the company. Which is that of administrative managers The research problem is attempt to study and analysis the influence of industrial buyer behavior in channels of distribution.. The aiming at achieving a number of applicable goals depending on one major hypotheses I set a questionnaire in collecting the data and information relating to the study، which was distributed to sample of ( 30) department manager heads of section states company .  In order to process the data resorted to many statistical methods such as arithmetic means the sta

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Publication Date
Tue Aug 02 2016
Journal Name
The Iraqi Journal Of Agricultural Sciences
AN ECONOMIC ANALISYS FOR PRICING POLICY AND POLICY OF FORIGEN TRADE OF AGRICULTURAL SECTOR IN IRAQ DURING 2003-2013
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There is no doubt that Agricultural Policy is the main responsible for the degrading in Agricultural sector in Iraq during the period 2003-2013, and that was very clear from magnitude of indicators because of little sharing of each of agricultural product in GDP because it was (9.38%) in average during the study period and the annual changing of it was negative (-5.82%), and there is increasing in deficit of trade balance in Agriculture during the study period about (4185.73) million US$, and the percentage of agricultural exports from total exports was (0.14%) in average only. The foreign trade policy in Agricultural products also cannot determine map of Revealed Comparative Advantage (RCA) of Agricultural products and crops. The study sh

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Publication Date
Fri Sep 17 2021
Journal Name
Journal Of Petroleum Exploration And Production Technology
Characterization of flow units, rock and pore types for Mishrif Reservoir in West Qurna oilfield, Southern Iraq by using lithofacies data
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Abstract<p>This study has been accomplished by testing three different models to determine rocks type, pore throat radius, and flow units for Mishrif Formation in West Qurna oilfield in Southern Iraq based on Mishrif full diameter cores from 20 wells. The three models that were used in this study were Lucia rocks type classification, Winland plot was utilized to determine the pore throat radius depending on the mercury injection test (r35), and (FZI) concepts to identify flow units which enabled us to recognize the differences between Mishrif units in these three categories. The study of pore characteristics is very significant in reservoir evaluation. It controls the storage mechanism and reservoir fluid prope</p> ... Show More
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Publication Date
Thu Dec 20 2018
Journal Name
Al-adab Journal
An Evaluation of the "English for Iraq" Course for the Fifth Grade Secondary Schools
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Providing Iraqi students with proficiency in English is the ultimate goal of the educational system which is a way of getting knowledge in the fields of arts, sciences, transferring knowledge and sciences to other communities. Therefore, conducting such a type of study is very important because the contents of English textbooks have a huge influence on learning of the students. Once the content of English textbooks contain errors as the correct one, this will effect on his/her learning. The present study is an attempt to evaluate the new course entitled “English for Iraq” for fifth grade students for secondary schools, by Olivia Johnston and Mark Farell. It aims to answer eleven questions relating to the following domains: strength, obj

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Publication Date
Wed Jul 13 2016
Journal Name
International Journal Of Mathematics Trends And Technology
Designed Algorithms for Compute the Tenser Product of Representation for the Special Linear Groups
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The main objective of this paper is to designed algorithms and implemented in the construction of the main program designated for the determination the tenser product of representation for the special linear group.

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Publication Date
Sun Jun 03 2012
Journal Name
Baghdad Science Journal
Study the effect of the mixture aquatic extract of Peganum harmala seeds and Pericarp of Punica granutum on viability of protoscolices of Echinococcus granulosus in vitro and in vivo
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This study included the preparation of the mixture aquatic extracts of Peganum harmala seeds and Pericarp of Punica granutum at concentration (10+50) ?(15+55)? (20+60) mgml .To study the influence of the mixture on the percentage of vitality of the protoscolices of E. granulosus In vitro, as the vitality of protoscolices had caused complete death when the using concentration at time 120,90,60 minute respectively. Also study the effect of mixture in white mice with infectious protoscolices In vivo and study the change occurred in the averages of the weights of the liver and spleen and the averages of its distension In vivo in processed group with mixture at concentration (15+55) , (10+50)mgml ,as which was approach to the negative gro

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of the practice of professional doubt on the quality of the auditor's performance in Iraq: بحث استطلاعي
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              Due to the increasing interest in the quality of auditing by writers, researchers and regulators of the auditing profession. The matter necessitated a statement of the extent to which the auditor practices professional skepticism, because of its significant impact in discovering errors and material misrepresentations contained in the financial statements in order to give the financial community confidence in them and the success of the audit process. The research aims to clarify the concept and importance of the practice of professional skepticism and its effect on the quality of the auditor's performance in Iraq. To achieve the research objectives, the two re

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