This study aims to clarify areas of using information technology in accounting and its impact on the profession of auditors by reviewing the concept, types, areas and the importance of information technology and its implications on the audit profession as well as to clarify the extent of contribution of information technology in  developing of procedures of the audit profession and what its requirement, also this study aims to enhance the theoretical side by identifying the views of a sample of auditors in  Arab countries selected (Iraq, Syria, Jordan), for the extent of using of information technology in their work and level of their perception for the importance of that

Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks li

The banking industry, as a result of the great challenges it faced, required continuous development of the principles of management, control and mechanisms used. The Basel Committee on Banking Supervision has played a leading role in legalizing many of these developments and has been able to contribute significantly to establishing a common framework for banking supervision, The central role in the various countries of the world is based on coordination between the various regulatory authorities and thinking about finding mechanisms to confront the risks faced by banks, recognizing the importance of the banking sector in the stability of domestic and international banking systems or the danger of this sector in the emergence of F

A gracious invitation was extended to us on 9/11/2002 AD, by the University of Tikrit / the Preparatory Committee, for a symposium (Sheikh Daoud Al-Tikriti, and his Scientific Effects), to participate in it.
The symposium was scheduled to be held on the 25th and 26th of March 2003 AD, but God Almighty decreed that our country be occupied, so the Preparatory Committee set another date for the symposium on 10/21/2003 AD.
It was not possible for the symposium to be held until 25-26/4/2004 AD, and many researchers attended, who were assigned to investigate some manuscripts of Sheikh Dawood (may God have mercy on him) or to write about his personal and scientific biography.
And God (Glory be to Him) did not enable us to attend, becau

A field experiment was conducted in Al-Yusufiya district - Al-Mahmoudiya district, Baghdad province during the winter season 2021, to study improving the efficiency and management of water use and the productivity of lettuce under different irrigation systems. The Nested-Factorial Experiments design was used, where the main plots include the first factor, irrigation levels (I1) 50%, (I2) 75%, (I3) 100, (I4) 125%, (I5) 150% ETpan. After depleting 35% of the available water and in terms of climatic data from the American Evaporative Basin, Class A. Then the main factor is divided into three replicates, and the coefficients of the second factor are distributed randomly within each replicate, which includes the irrigation system: surface drip i

   The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do no

The propaganda war is one of the most dangerous weapons used in various conditions of war and peace within any intellectual, political or military conflict to be targeted by multiple social groups and their effects on the intellectuals to change the viewpoints at the local and global level, including the use of technical treatment of the audio and visual medium, The impact of the psychological dimensions of the arms in the confrontation and spread terror in the ranks of the enemies and in the forefront of what Iraq faces in its battle against the And the use of it as a propaganda content contributes to the development of the spirit of tranquility and tranquility in the hearts of Iraqis and the return of the right to the owners “th

The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do not possess relatively high efficiency and that the combined factors (the nat