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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 Mar 02 2022
Journal Name
Remittances Review
Analyzing the Influence of Information and Communication Technologies (ICT) on the Per Capita GDP of Iraq from 2004 to 2021
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The study aims to identify the theoretical literature for all the variables of the study (ICT, GDP) as well as to identify the practical side of the impact of ICT on the per capita GDP in Iraq for the period (2004-2021). The study was based on the hypothesis that ICT impacts per capita GDP in Iraq. The problem of the study was to answer the question: does ICT contribute to per capita GDP? The study concluded that an increase in the rate of internet users per 100 people by one unit would increase. Increasing the landline telephone rate per 100 people by one unit will increase GDP per capita. In addition, increasing the mobile phone rate per 100 people by one unit will increase GDP per capita. The study recommended adopting rational poli

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Publication Date
Sun Mar 01 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Measurement of the effect of some macroeconomic variable on the phenomenon of unemployment in Iraq For the period 2003-2018
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The aim of this research is analysis the effect of the changes in (GDA, g, inflation) at average and standard economic curriculum in composition of the models, depending on SPSS program in analysis, and according to available date from central bank of Iraq and during the period from 2003 to 2018 and by using OLS and estimate of the equation and the results showed a statistical significance relation in incorporeal level 5% and the R2 value equal  to 92.1 refer to the changes in independent variables explain 92% of changes of unemployment and the independent variables effect are very limit depend on estimated parameters in the model and respectively (0.986,0.229,-0.060), the research recommended necessity to active the inve

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Publication Date
Wed Jun 15 2022
Journal Name
مجلة كلية الاداب | جامعة بغداد
STRUCTURAL AND TYPOLOGICAL FEATURES OF UNITS OF THE RUSSIAN TERMINOLOGICAL SYSTEM OF THE OIL AND GAS INDUSTRY
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Publication Date
Thu Jan 04 2018
Journal Name
International Journal Of Science And Research (ijsr)
Effect of Doping on Properties of the Hall Effect and Electrical Conductivity for AgInTe2 Thin Films
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The effect of different doping ratio (0.3, 0.5, and 0.7) with thickness in the range 300nmand annealed at different temp.(Ta=RT, 473, 573, 673) K on the electrical conductivity and hall effect measurements of AgInTe2thin film have and been investigated AgAlxIn(1-x) Te2 (AAIT) at RT, using thermal evaporation technique all the films were prepared on glass substrates from the alloy of the compound. Electrical conductivity (σ), the activation energies (Ea1, Ea2), Hall mobility and the carrier concentration are investigated as a function of doping. All films consist of two types of transport mechanisms for free carriers. The activation energy (Ea) decreased whereas electrical conductivity increases with increased doping. Results of Hall Effect

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Job satisfaction and its relation to the effectiveness of performance: Applied research on a sample of employees in the Federal board of supreme Audit
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The research aimed to study the job satisfaction of the staff of the Federal board of supreme Audit and its relation to the effectiveness of their performance, The questionnaire was adopted as a main tool in the collection of data and information from a random sample of (54) employees of the Federal board of supreme Audit. In light of this, the data were collected and analyzed and the hypotheses were tested using the statistical program (SPSS).

The researchers reached a number of conclusions, the most important of which were: (1) the respondents' response to the variables of job satisfaction and the effectiveness of the performance were medium; (2) there was a significant relationship between job satisfaction and performance effe

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Publication Date
Fri Apr 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
Foreign Trade of Iraq Between the imperatives of economic diversification And the challenges of joining the (WTO)
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         Interested in this research shed light on the reality of foreign trade to Iraq Who suffers from a marked deterioration due to poor economic diversification of the country And increase the degree of economic exposure   , Which creates a state of extreme caution towards the question of accession to the (WTO)   , As controls Iraq's foreign trade commodity  , a president of one oil As well as the contribution of this item  , and by a large formation in GDP   , And that such a large and dangerous decline in the degree of economic diversification will create negative effects On overall economic activity components&

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Publication Date
Mon Jun 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
The availability of the internal mechanisms of corporate governance and the Contexts of workof the Federal Board of Supreme Audit of Iraq (BSA (
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The research focuses on addressing one of the most important concepts of modern management that deal with the relationship between government institutions and stakeholders, Which now occupies a special significance in trends modern management, a concept of corporate governance it takes the internal mechanisms due to its key role and is important in the process of corporate governance and looking for building Effective mechanisms for this concept in light of laws and regulations that are available in the local environment and on the functioning of government institutions, Search has been applied in the Federal Board of Supreme Audit of Iraq (BSA) due to its particular importance as an institution control and as a awaits the societ

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Publication Date
Thu Jun 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Strategic audit in detection of financial corruption cases in Iraq - Proposed Framework
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This research focuses on detecting the financial corruption cases in Iraq in light of adoption the strategic audit, the paper deals with the problem of the proliferation corruption cases particularly financial in Iraq and dramatically in the presence of audit and control devices as well as inspection and integrity devices, which indicates the existence of deficiencies and weaknesses in those devices in the implementation of audit and control functions in order to detect the corruption cases in the economic units in Iraq.

Stems objective of this research through the provision of approach of strategic audit concepts and indicate the extent importance of adopting of strategic audit as a means to detect the f

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of forensic accounting in resolving banking disputes: an applied research on a sample of private banks listed in the Iraq Stock Exchange
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This study aims to identify the role of forensic accounting in resolving banking disputes in the Iraqi environment, and to achieve this goal, the fiel

d survey method was used, as it is the most appropriate for studying the phenomenon in question and achieving its objectives. A sample of (50) male and female employees was selected, distributed among five banks listed on the Iraq Stock Exchange in the Baghdad governorate. The questionnaire tool prepared for this purpose was applied to them, which consisted of two main axes. The first axis included paragraphs of questions related to the importance of forensic accounting. The second axis relates to disputes At the end of the research, we reached a set of conclusions, the most import

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Publication Date
Mon Mar 01 2010
Journal Name
Journal Of Economics And Administrative Sciences
The economic feasibility of substituting different residues replaces part of the barley In the fattening of the Arabian lambs
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This experiment was carried out at the Grdarash field belongs to the Agricultural researches directorate/general Agriculture directorate-Erbil in September (2007)، 27 Arabic lambs aged (5-6 months) With average initial weight (39.178 Kg/lamb) were used. Lambs were divided in to (3) groups (9 lambs/group). Control group was fed on (85% barely، 10% bran and 5% straw)، and second and third groups were fed on various by-product in replacement with barely in loss and block shape respectively.

The total gain of three groups were (392708.32، 634826.52 & 445613.72 ID resp

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