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The impact of the core Competence for audit companies & offices On the Earning Quality of banks in Iraq Stock Exchange
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The research aims at measuring the extent of the relationship and influence of the indicators of the Core competencies of the audit firms and offices in the Earning Quality of the private banks listed in the Iraq Stock Exchange under audit. The research community represents 38 banks. The sample of the research has been approved only 10 banks continue to issue their financial statements for the period (2007 – 2017), in addition to the audit offices assigned to audit these banks, which amounted to 14 companies and auditing offices. John's (1999) model revised by Kothari et al., (2005) was adopted to measure the Earning Quality by finding discretionary accruals and non-discretionary accruals, to measure the Core competencies indicators , which are (Knowledge, experience, skill of auditors, assistants, number of assistants, techniques used and development certificates for auditors and assistants) by a survey questionnaire distributed to the auditors concerned with the examination of banks included in the sample of  research. The statistical program (SPSS) was adopted for data analysis and access to results, which showed the existence of a positive relationship and effect with significance of the core competence in the quality of profits.

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Publication Date
Mon Oct 22 2018
Journal Name
Arab Science Heritage Journal
الرياضة الرياضة في الاندلس (ركوب الخيل انموذجا)
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              Riding in Andalusia was a sport emphasized by Islam. It also works to strengthen the muscles, prevent them from sagging, gain vitality and vitality, regulate blood circulation and improve brain and heart function. The research we discussed in the study is not limited to a particular class. Most Andalusian rulers practiced equestrian And they hold concerts and competitions of horse competition, as happened during the reign of Caliph al-Hakam al-Mustansir and Muzaffar ibn Abi Amer and the governor adopted Ben Abbad and the Caliph Muhammad bin Bani al-Ahmar, the governor of the city of Granada in the presence of the great poets such as the son of Abu Salt and Ibn

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Publication Date
Sat Jan 05 2019
Journal Name
Journal Of Planner And Development
إعادة تأهيل جامع الرابعية في مدينة الموصل
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Publication Date
Thu Jul 29 2021
Journal Name
Arab Science Heritage Journal
امارة الحج في عهد ابي جعفر المنصور
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When writing about the Emirate of Hajj in the Arab Islamic State, one must stop at the time period of Caliph Al-Mansour

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Publication Date
Mon Apr 29 2019
Journal Name
Arab Science Heritage Journal
كسر كسر أفق التوقع في الشعر الجاهلي
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It is an effect to draw attention to the aesthetic aspects and dedication And sounding the horizon of expectation among the public- the recipients- and knowing his taste

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Publication Date
Mon Dec 01 2008
Journal Name
Political Sciences Journal
المنظمات الدولية دراسة في منهجها وطبيعة فهمها
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المنظمات الدولية دراسة في منهجها وطبيعة فهمها

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Publication Date
Thu Jul 29 2021
Journal Name
Arab Science Heritage Journal
القيم الحضارية في سورة الحجرات دراسة موضوعية
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Praisebe to God, Lord of the worlds, and blessings and peace be upon the most honorable messengers, our Prophet Muhammad, may God bless him and granthim peace. And after

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Publication Date
Thu Jul 29 2021
Journal Name
Arab Science Heritage Journal
هاشم الخطاط وجهوده في الخط العربي الاسلامي
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 The line is among a nation of civilized nations did not attain what Muslims took care

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Publication Date
Tue Dec 28 2021
Journal Name
Arab Science Heritage Journal
أهل الذمة وأثرهم العلمي في العصر العباسي
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    The dhimmis scholars of the Jews, Christians, Sabians and Magi excelled in various pure scientific and human sciences because they are the owners of civilizational inheritances

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Publication Date
Mon Jan 07 2019
Journal Name
Arab Science Heritage Journal
قراءة قراءة في بعض منجزات البيروني الجغرافية
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     البيروني مؤلف عربي، أصله فارسي ، رحل للهند ودرس لغتها وثقافتها وديانتها، نبغ في كثير من العلوم فأضحى مؤرخاً ولغوياً وأدبياً وعالماً بالرياضيات والطبيعيات والفلك والطب والفلسفة والتصوف والأديان ، ولهُ بتلك العلوم مصنفات قيمة تمتاز بالبحث الدقيق والإحاطة الشاملة ، وسائل في المعادن والتنجيم، كما له مراسلات وموازنات قيمة بين المذاهب الفلسفية والصوفية عند الهند والمسيحيين والمسلمين

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Publication Date
Tue Jun 03 2003
Journal Name
Al-academy
الرؤية السايكلوجية وتطبيقاتها في مسرحية الشيخ والغانية
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الرؤية السايكلوجية وتطبيقاتها في مسرحية الشيخ والغانية

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