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jeasiq-2284
The Effect of the Corona Pandemic (covid-19) on the Quality of the Auditor’s Reporting by Application to Iraqi Economic Units
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Abstract:

     The research aims to shed light on the Corona pandemic and its repercussions on the global economy in general, and on the activities of Iraqi economic units in particular. It also aims to show the impact of the auditor’s reporting on the effects of the Corona pandemic on economic units and its reflection on the quality of his reporting. To achieve the objectives of the research, the researcher prepared a questionnaire according to the five-point Likert scale and took into account in its preparation compatibility with the characteristics of the study community, and that the target community for this questionnaire are the economic units listed in the Iraq Stock Exchange that have completed their final accounts for the year 2020 (the year of the pandemic) , the number of (62) economic units, auditors working in the Federal Office of Financial Supervision and private auditing companies and offices, as well as academics specialized in this field, based on the following hypotheses:

1- There is no statistically significant correlation between the auditor’s reporting on the impact of the Corona pandemic and the auditor’s reporting quality.

2- There is no statistically significant effect between the auditor’s reporting on the impact of the Corona pandemic and the auditor’s reporting quality.

     The research sample was represented by a group of auditors working in the Federal Office of Financial Supervision and private auditing companies and offices, as well as academics specialized in this field working in the accounting departments of Iraqi universities.

 

 

 

 

 

       The most prominent finding of the research is that it is necessary for the auditor to reconsider amending the method of obtaining audit evidence, for the purpose of allowing him to finally reach a neutral technical opinion about the fairness of the financial statements, as well as relying on information technologies and other new methods in his work. In addition, the auditor should consider using new procedures to facilitate the audit process, in order to avoid delays in obtaining the information and data necessary to complete the audit in a timely manner.

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Publication Date
Tue Oct 31 2023
Journal Name
Malaysian Journal Of Science
SYNTHESIS, PHYSICOCHEMICAL ELUCIDATION AND BIOLOGICAL SCREENING STUDY OF NEW LIGAND DERIVED FROM 5,6-O-ISO PROPYLIDENE-L-ASCORBIC ACID AND ITS METAL(II) COMPLEXES
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A simple chemistry method approach was used to synthesise new ligand derivate from L-ascorbic acid and its complexes. All of them were water-soluble and are used quite extensively in the medical and pharmaceutical fields. This study synthesised the new ligand derivative from L-ascorbic acid-base using the following steps: A 5,6-O-isopropylidene-L-ascorbic acid was prepared by reacting dry acetone with L-ascorbic acid followed by reacting it with trichloroacetic acid to yield [chloro(carboxylic)methylidene]-5,6-O-isopropylidene-L-ascorbic acid in the second stage. In the third stage, the derivative was reacted with (methyl(6-methyl-2-pyridylmethyl)amine to create a new ligand (ONMILA). This novel ligand was identified using a number

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Publication Date
Wed Mar 05 2025
Journal Name
Water, Air, & Soil Pollution
Adsorptive Performance of High Surface Area Date Palm Bunch Activated Carbon Towards Methyl Violet and Fuchsin Basic Dyes Removal: Thermochemical Activation And Statistical Optimization
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Publication Date
Wed Jan 01 2025
Journal Name
Open Veterinary Journal
<b>Molecular study of <i>Streptococcus equi</i> isolated from horses with strangles in Iraq</b>
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Background: Strangles is a highly contagious equine respiratory disease caused by Streptococcus equi subsp. equi. It is a globally significant pathogen and one of the most common infectious agents in horses. In Iraq, no sequencing data on this pathogen are available, and only two molecular studies have been published to date. This study provides preliminary insights into strain diversity and provides a foundation for future large-scale investigations. Aim: This study aimed to investigate the molecular characteristics, identify SeM gene alleles, and perform a phylogenetic analysis of S. equi isolates from horses in Baghdad, Iraq. Methods: We analyzed 59 Streptococcus spp. isolates previously obtained from equine clinical sample

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Publication Date
Thu Oct 12 2017
Journal Name
Iraqi Journal Of Laser
A Comparative Evaluation of Post-Operative Pain and Function after Gingival Depigmentation Using 940 Nm Diode Laser And Conventional Bur Method: 6 Months Study
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The aim of the study was to evaluate the efficacy of diode laser (λ=940 nm) in the management of gingival hyperpigmentation compared to the conventional bur method. Materials and methods: Eighteen patients with gingival hyperpigmentation were selected for the study with an age between 12-37 years old. The site of treatment was the upper gingiva using diode laser for the right half and the conventional method for the left half. All patients were re-evaluated after the following intervals: 3 days, 7 days, 1 month and 6 months post-operation. Pain and functions were re-evaluated in each visit for a period of 1 day, 3 days and 1 week post-operation. Laser parameters included 1.5 W in continuous mode with an initiated tip (400 μm) placed in

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Publication Date
Mon Dec 20 2021
Journal Name
Baghdad Science Journal
Synthesizing, Structuring, and Characterizing Bioactivities of .Cr(III), La(III), and Ce(III) .Complexes with Nitrogen, Oxygen .and Sulpher donor bidentate Schiff base ligands
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Two Schiff bases, namely, 3-(benzylidene amino) -2-thioxo-6-methyl 2,5-dihydropyrimidine-4(3H)-one (LS])and 3-(benzylidene amino)-6-methyl pyrimidine 4(3H, 5H)-dione(LA)as chelating ligands), were used to prepare some complexes of Cr(III), La(III), and Ce(III)] ions. Standard physico-chemical procedures including metal analysis M%, element microanalysis (C.H.N.S) , magnetic susceptibility, conductometric measurements, FT-IR and UV-visible Spectra were used to identify Metal (III) complexes and  Schiff bases (LS) and (LA). According to findings, a [Cr(III) complex] showed six coordinated octahedral geometry, while [La(III), and Ce(III) complexes]were structured with coordination number seven.  Schiff's bases a

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Publication Date
Tue Feb 14 2023
Journal Name
Journal Of Educational And Psychological Researches
Psychological Flow and its Association with Psychological Well-Being and Self –Management among a Sample of Fine Artists in Makkah Region Haneen Hussain Daggas
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Abstract

The research aims to examine the relationship between psychological flow, psychological well-being, and self-management among a sample of fine artists in the Makkah region and its governorates. The research also aims to examine the mean group differences in psychological flow, psychological well-being, and self-management due to demographic variables (sex and years of practicing arts). The sample consists of (110) male and female fine artists. The descriptive correlational approach was performed to collect the data by using the psychological flow scale developed by Payne et al (2011), which was translated by the researcher, the Oxford happiness questionnaire developed by Hills and Argyle (2002), it has t

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Publication Date
Sat Jun 01 2024
Journal Name
Results In Materials
Fabrication and characterization of mesoporous calcium silicate and silver-incorporated mesoporous calcium silicate nanoparticles with low cytotoxicity and antibacterial properties as a dental biomaterial
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Publication Date
Fri Dec 31 2021
Journal Name
Iraqi Journal Of Market Research And Consumer Protection
ULATRAVIOLET ABSORBANCE SEPECTRA FOR ANTIBIOTIC DERIVATIVES (AMINO GLYCOSIDES) USED IN MEDICAL AND PHARMACEUTICAL INDUSTRY: ULATRAVIOLET ABSORBANCE SEPECTRA FOR ANTIBIOTIC DERIVATIVES (AMINO GLYCOSIDES) USED IN MEDICAL AND PHARMACEUTICAL INDUSTRY
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Ultraviolet spectrophotometric studies for antibiotic (amino glycoside) derivatives including, Neomycin, Streptomycin, Gentamycin and Kanamycin with special reagents, which are benzoyl chloride; benzene sulfonyl chloride, toluenesulfonyl chloride and phthalic anhydride were made. Amino glycosides derivatives were followed through measurements of the ultraviolet absorbance (A) from which the absorptivity (ε) of the complexes was deduced and molar absorbances using Ultraviolet for products and calculate the number of reagents molecule that combine to amino glycosides.

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Publication Date
Mon Dec 26 2022
Journal Name
Arab Science Heritage Journal
رحلة الحاج الموريسكي بوي مونثون من إسبانيا إلى مكة المكرمة بعد تسليم مملكة غرناطة 897هـ - 1492م، دراسة في مضامين الرحلة "نماذج مختارة" دراسة في مضامين الرّحلة "نماذج مختارة"
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Day after day, Morsek literature 879-1018/1492-1609proves the completion of all literary branches starting from poetry with its different purposes to include prose with its various subjects. In 2016, a complete text of ‘the literature of Morsek journey

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Publication Date
Mon Jan 23 2023
Journal Name
Arab Science Heritage Journal
رحلة الحاج الموريسكي بوي مونثون من إسبانيا إلى مكة المكرمة بعد تسليم مملكة غرناطة 897هـ - 1492م، دراسة في مضامين الرحلة "نماذج مختارة" دراسة في مضامين الرّحلة "نماذج مختارة"
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Day after day, Morsek literature 879-1018/1492-1609proves the completion of all literary branches starting from poetry with its different purposes to include prose with its various subjects. In 2016, a complete text of ‘the literature of Morsek journeys

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