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This study aimed to examine both the theoretical and practical aspects of electronic governance techniques and their impact on audit quality.  The role of electronic governance techniques in accomplishing the tasks for which the auditor is responsible has been illustrated by using electronic audit programs. The study also aimed to identify the most significant challenges and obstacles facing audit firms in Iraq, which hinder their adoption of modern electronic techniques in their auditing work.

The practical aspects addressed one of the main tools for data collection, within the framework of achieving the researcher's research objectives, as well as verifying the research hypotheses. The researchers relied on survey list

The aim of this essay is to use a single-index model in developing and adjusting Fama-MacBeth.  Penalized smoothing spline regression technique (SIMPLS) foresaw this adjustment.  Two generalized cross-validation techniques, Generalized Cross Validation Grid (GGCV) and Generalized Cross Validation Fast (FGCV), anticipated the regular value of smoothing covered under this technique. Due to the two-steps nature of the Fama-MacBeth model, this estimation generated four estimates: SIMPLS(FGCV) - SIMPLS(FGCV), SIMPLS(FGCV) - SIM PLS(GGCV), SIMPLS(GGCV) - SIMPLS(FGCV), SIM PLS(GGCV) - SIM PLS(GGCV). Three-factor Fama-French model—market risk premium, size factor, value factor, and their implication for excess stock returns and portfolio ret

This empirical research aims to examine the relationship between three core dimensions of Organizational Behavior (OB), namely, Organizational Commitment (ORC), Organizational Structure (OST), Employee Engagement (EME), and Organizational Sustainability (OS) within medium and large-scale construction firms operating in Iraq. In addition, the study explores the moderating role of Human Resource Development (HRD) on the interactions between these OB elements and OS. A structured questionnaire was administered to 216 senior executives, including CEOs and senior managers, yielding 161 valid responses that were analyzed using SPSS. The findings confirm that ORC, OST, and EME are all significantly associated with OS. However, HRD only demonstr

This research aims to identify the role of sustainability accounting in improving financial performance by adopting social responsibility indicators. The research aims to clarify how social responsibility can contribute to enhancing the financial benefits resulting from sustainability accounting practices, ultimately leading to improved financial performance of companies. A mixed-methods approach was employed to analyse both qualitative and quantitative data.   A random sample of banks listed on the Iraq Stock Exchange was selected for the study, including five banks for a four-year time series, in addition to a sample of specialists for the purpose of answering the axes related to the qualitative variable of social responsibility indi

The research aims to identify the role of Global Financial Reporting Standards (GRI) in enhancing accounting disclosure of sustainability in Iraqi companies, by relying on the four global financial reporting standards, which include: the economic axis (GRI 200), the environmental axis (GRI 300), the social axis (GRI 400 and the general indicators (GRI 102),  the research sample represented an interantional companies listed on the Iraq Stock Exchange, namely: Al-Khatam Company and Asiacell Company. In order to analyse the results, the content and disclosure survey of the data and reports published in the Iraq Stock Exchange was employed. The accounting disclosure of sustainability was selected relying on the disclosed quantitative data.

Marketing applications of Artificial Intelligence (AI) have revolutionized business strategy providing Small and Medium-Sized Enterprises (SMEs) with superior customer engagement tools, strategic segmentation, and performance improvement. This study investigates the impact of marketing practices that are AI-based, like customer segmentation, predictive analytics, and marketing automation, on marketing efficacy, customer engagement, and on overall business performance in Egyptian small and SMEs. Utilizing a mixed-methods design, which means the integration of both quantitative (survey) and qualitative (interview) data analyzed with various methodological paradigms. The study consisted of structured surveys to 100 marketing professionals a

These models account for the spatial effects resulting from the proximity of events. A compromise exists in the mathematical accuracy of model parameters when spatial correlations are present in the data of the phenomenon. Data reliant on spatial correlations are crucial in statistical modelling, especially in environmental science, economics, epidemiology, and various other disciplines.

This study employs and compares three artificial intelligence approaches—the genetic algorithm (GA), the TABU search algorithm (TSA), and the binary firefly algorithm (Binary FFA)—to determine which is the most efficient for estimating the parametric regression function for spatially dependent data.

The Mean Absolute Percentage Error nu

The study aims to design a methodology that directs attention to areas of weakness in the control policies, procedures, and mechanisms that should be taken into account when implementing audit tasks and determining the size, nature, and extent of designing substantive tests as part of the auditor's tasks. The significance of the research is based on the following hypotheses: The first is "The auditor's assessment of control policies and procedures using an approach based on the integration of ISA315 with corporate governance mechanisms helps strengthen his opinion about the effectiveness of those policies and procedures." The researchers prepared the applied aspect of examining and analysing the policies and procedures of the internation