Preferred Language
Articles
/
jpgiafs-635
Suggested Model for activating the role of the regulators for the auditing profession in achieving quality audit
...Show More Authors

The concept of quality of auditing profession comes on top of the concerns of the international business community and international institutions particularly now following the impact of the several failures and financial hardships suffered by the major companies in the recent collapse of money markets in some countries of the world and fear of their recurrence in the future.An observer of the local and international rules and standards (or principles) finds that these include such implications have direct or indirect effects on the performance of the service of the accountant and auditor, which should upgrade their professional performance in these services to a high level of quality so as to be in line with the requirements, principles and nature of the companies.Based on the above, particular research studies as well as professional recommendations produced in the developed world have recently produced to shed some light on as how to measure and evaluate service performance of audit profession; taking into account that whenever the quality of such service is realized, it would automatically be reflected on boosting the accountant performance too. In this connection, several conflicting methods have been developed to control the quality of auditors’ professional performance.Iraq is one of the states in which regulatory bodies of the external audit profession have been established. In response to the requirements of international auditing standards on audit quality as represented in standards (1) and (220), applied research has been developed in an effort to study the reality and role of bodies regulating external audit in the Republic of Iraq in terms of achieving the required level of quality audit and identifying the obstacles that prevented achieving effective quality control over auditors’ offices and Board of Supreme Audit as in accordance with the International Standards on Auditing. The research focuses on the role of these bodies in terms of achieving quality audit by way of implementing a quality control system the benefits of which would go to the beneficiaries of the audits, reduce chances of criticisms and weaknesses, and make it easily acceptable in auditing environment in Iraq.The research is based on a key premise which is lack of coordination between the Council of Audit Control Profession, and the Council of Audit and Control Standards, which affects auditors’ commitment to quality control standards.The researcher concluded to a set of conclusions, the most significant of which are:

  1. Lack of quality control standard required to be applied by auditors.
  2. Weak coordination between the Council of Audit Control Profession, the Association of Accountants and Auditors and the Council of Audit and Control Standards after the year (2003) in the field of quality control of auditors professional performance.
  3. The ceasing of the function of the Council of Audit and Control Standards after (2003) incidents and up to late (2010) when it has been reactivated had a clear impact on not keeping pace with the progress in auditing profession, especially in the field of quality control performance of audit profession in Iraq.

The researcher made several recommendations, such as:

  1. Issuance of standard quality control by the Council of Audit and Control Standards in the Republic of Iraq to include two models, the first on the internal organization of the offices of auditors, and the second on program of quality control, as proposed in the study.
  2. Establishment of a regulatory unit for quality control at the Council of Audit Control Profession in the Republic of Iraq by adopting the model of the American Institute of Certified Acts (AICPA).
  3. Activation of the Council of Audit and Control Standards in the Republic of Iraq in relation to issue of standards that keep pace with developments in the field of accounting, auditing and international standards related thereto.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Forecasting the financial failure of Islamic banks using the Altman model, ---- springate model and ---- Sherrod model / an analytical study in Islamic banks listed on the Iraq Stock Exchange
...Show More Authors

Profit is a goal sought by all banks because it brings them income and guarantees them survival and continuity, and on the other hand, facing commitments without financial crisis. Hence the idea of research in his quest to build scientific tools and means that can help bank management in particular, investors, lenders and others to predict financial failure and to detect early financial failures. The research has produced a number of conclusions, the most important of which is that all Islamic banks sample a safe case of financial failure under the Altman model, while according to the Springate model all Islamic banks sample a search for a financial failure except the Islamic Bank of Noor Iraq for Investment and Finance )BINI(. A

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Proposed Measure for Effect Size in Mediation Analysis with Solution to Some Mediation Process Problems
...Show More Authors

In this paper, the effect size measures was discussed, which are useful in many estimation processes for direct effect and its relation with indirect and total effects. In addition, an algorithm to calculate the suggested measure of effect size was suggested that represent the ratio of direct effect to the effect of the estimated parameter using the Regression equation of the dependent variable on the mediator variable without using the independent variable in the model. Where this an algorithm clear the possibility to use this regression equation in Mediation Analysis, where usually used the Mediator and independent variable together when the dependent variable regresses on them. Also this an algorithm to show how effect of the

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Dec 30 2023
Journal Name
مجلة نسق
Evaluating the Students’ Performance in the College of Education for Women in Using the Digital Transformation
...Show More Authors

This study aims at evaluating the performance of MA students in the College of Education for Women in using the digital transformation and identifying the significant difference in performance evaluation according to the variable of academic qualification (Master or PHD). In order to achieve the aim of the research the researcher prepared a questionnaire of 20 items, and this happens after the researcher's getting acquaintance of the literature of previous studies related to the variable of the research. The apparent validity of the items was examined by exposing them to 10 juries specialized in education, psychology and evaluation and measurement. The stability of the items was examined via two methods, the test-repetition and half-divisio

... Show More
View Publication
Publication Date
Wed Aug 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Social orientation of the marketing and its role in the competitive strategies
...Show More Authors

     This research shed light on the relationship between the social orientation of the marketing (interests of the Organization ,the welfare of society, satisfaction the customer) strategies competitive dimensions of (cost leadership strategy, differentiation strategy, focus and strategy), As well as to to seek to achieve a number of knowledge and applied goals, and represented the field research problem extent of interesting researched the application of social orientation and interest in achieving competitive strategy and omission of this interest in the hotels the surveyed Organization, Based on this problem, and to clarify the relationshi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effective role of computer information systems in the tax assessment process
...Show More Authors

The objective of this study is to enable the role of modern and advanced computerized information systems. The model or mechanism should be developed by collecting the necessary information about the taxpayers and the sources of the taxpayers' income, on the basis of which the accuracy of the inventory process will be adopted. In addition to studies related to computerized information systems and showing their importance to the tax institution. To achieve the objectives of the study and to answer its questions, the researcher relied on collecting data and information on the subject on the literature and previous studies The secondary sources, which also formed the theoretical framework of the study, were obtained either as a practical fr

... Show More
View Publication Preview PDF
Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
the role of marketing intelligence in promoting new product policies.a sample survey of workers in a number of mineral water plants in dohuk governorate
...Show More Authors

Marketing Intelligence is one of the important methods of collecting information about competitors ' products and changes in customers ' tastes and needs that contribute to determining the policies to be followed in product development.

The problem of research, which seeks to be answered by the extent to which the companies in question have the appropriate and effective mechanisms to develop their products, and the nature of the relationship between the components of marketing intelligence and new product development policies. The importance of research is determined by the importance of obtaining important and necessary information to make the appropriate decision on the development of the new product an

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Apr 01 2025
Journal Name
Journal Of Engineering
Comparative Analysis of The Combined Model (Spatial and Temporal) and Regression Models for Predicting Murder Crime
...Show More Authors

This research dealt with the analysis of murder crime data in Iraq in its temporal and spatial dimensions, then it focused on building a new model with an algorithm that combines the characteristics associated with time and spatial series so that this model can predict more accurately than other models by comparing them with this model, which we called the Combined Regression model (CR), which consists of merging two models, the time series regression model with the spatial regression model, and making them one model that can analyze data in its temporal and spatial dimensions. Several models were used for comparison with the integrated model, namely Multiple Linear Regression (MLR), Decision Tree Regression (DTR), Random Forest Reg

... Show More
View Publication Preview PDF
Scopus Crossref
Publication Date
Sat Jun 01 2024
Journal Name
Results In Engineering
Stability analysis for the phytoplankton-zooplankton model with depletion of dissolved oxygen and strong Allee effects
...Show More Authors

View Publication Preview PDF
Scopus (28)
Crossref (22)
Scopus Clarivate Crossref
Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
اتجاهات تطوير أنشطة الرقابة الداخلية لتلبية متطلبات لجنة التدقيق: دراسة تطبيقية في مصرف اشور الدولي
...Show More Authors

The audit committee has received considerable attention from international institutions and researchers as a result of financial failures and the collapse of major international companies, especially cases of manipulation and misinformation in the financial statements, due to the role played by one of the mechanisms of control of economic entities to increase disclosure and credibility of information published, In overseeing the preparation of financial reports, following up the internal auditing functions, supporting the external auditor and enhancing his independence, and strengthening the shareholders' confidence in the economic entity. The two researchers prepared the applied side of the research by applying a proposed model based on

... Show More
View Publication Preview PDF
Publication Date
Tue Dec 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Management accounting techniques in product development and achievement customer requirements by adopting the technique of Quality Function Deployment: Applied Research in Baghdad Company for Soft Drinks
...Show More Authors

The research aims to apply one of the techniques of management accounting, which is the Quality Function Deployment(QFD) on the Pepsi product in Baghdad Soft Drinks Company and to determine the technical requirements objectively that have been applied in practice in Baghdad Soft Drinks Company / a private shareholding company, as it focuses on meeting the quality requirements and achieving positive quality to provide a product It meets the requirements of current and future customers, hence the importance of research that indicates that the Quality Function Deployment(QFD) is a useful tool to develop the requirements of new products, being a design process driven by customers through their voices, and thus contribute to achieve a competi

... Show More
View Publication Preview PDF