حسنين راغب طلب ابو زيد

Use of information technology (IT) could be used to achieve effective financial reporting, which has played a crucial role in the organization's performance. This element requires the attention of regulators and new researchers. This paper studies the impact of IT adoption (perceived utility, simplicity of use, behavioral intention to use) on the financial reporting of the Iraqi petroleum business. The research also examines the moderating effect of audit risk on perceived utility, usability, and financial reporting in Iraq's petroleum business. Using survey questionnaires, the researchers collected data from the audit department of the Iraqi petroleum industry utilizing the primary data gathering method. SPSS-AMOS was also used to examine the relationships between the variables. The results revealed that perceived utility, simplicity of use, and behavioral intention to use positively correlate with financial reporting in the Iraqi petroleum industry. The results also demonstrated that audit risk moderates strongly between perceived utility, simplicity of use, and financial reporting in the Iraqi petroleum business. The article directs regulators in developing effective financial reporting laws by adopting IT and decreasing audit risk.

Purpose: To determine the effect of information technology governance (ITG) under the control objectives for information and related technologies (COBIT) on financial performance is the objective of this study. Additionally, the article seeks to look into the relationships between the factors under consideration. Theoretical framework: Information technology and operational processes are evaluated and ensure their compliance with the instructions of the Central Bank of Iraq. Therefore, the research dealt with a conceptual framework by reviewing the literature on the importance of the COBIT framework in assessing financial performance. Design/methodology/approach: To investigate the effect of information technology; we the value-added intellectual coefficient approach and a defined corporate governance index were utilized. The performance of the company was assessed using operating efficiency ratio and Economic value Added (EVA). Findings: the results Show there are the high level of application of ITG in the banks listed in the Iraqi stock exchange. Also, we found the effectiveness of ITG under the COBIT framework in banking financial performance

Abstract Purpose This paper aims to examine the effect of corporate integrity and external assurance on Sustainability Reporting Quality (SRQ) of Malaysian public listed companies. Design/methodology/approach The study uses a longitudinal sample of 2,463 firm-year observations of non-financial firms listed on the main board of Bursa Malaysia from 2015 to 2019. The study employed panel regression that is, Fixed Effect (FE) Robust Standard Error estimation technique to test its hypotheses. Findings The panel regression results reveal that corporate integrity and external assurance positively and significantly influence the quality of sustainability reporting. Though the positive association shows an improvement in the SRQ of the sampled firms, it needs an improvement as the disclosure is more general and qualitative than quantitative. The present improvement in SRQ might result from some regulatory changes like the Sustainability Practice Note 9 Updates of Bursa Malaysia 2017 and the Revised MCCG Principle A to C within the same period. Research limitations/implications The study adopts a purely quantitative approach and call for a qualitative investigation in the area in the future. Practical implications The study has policy implication for the government and regulators to strengthen compliance with the sustainability reporting guide and the Practice Note 9 Updates. It also has implication for corporate integrity and external assurance for companies, to enhance SRQ and achieve sustainable development. Originality/value The study bridged literature gaps by offering new insights and empirical evidence on the role of corporate integrity in SRQ, which has received no empirical attention in the Malaysian context.

The paper explains and presents the concept of the risk of stock price collapse and the index function to measure it, as well as foreign ownership and how to measure it, earnings management in real activities and measurement models, and the relationship between foreign ownership and the risk of stock price collapse. Deductively presenting research theory. The financial statements of a sample of Iraqi banks listed on the Iraq Stock Exchange were used to measure earnings management in real activities. The research sample included six banks from 2015 to 2020 and focused on foreign ownership and" change in sales, change in production, and change in optional expenses." SPSS 10 was used to analyze and understand the simple linear correlation, t-test, linear correlation coefficient significance, simple linear regression, variance, and f test, while EViews 10 was utilized to analyze equinox variables. The …

Purpose: The aim of this study is to examine the effect of adoption of IFRS on the Iraqi environment by studying the relationship between the adoption of international financial reporting standards and the cost of equity and the effect of the cost of equity on the value of the company. Theoretical framework: The international financial reporting standards (IFRS) are becoming special driver for the convergence of management and financial accounting and as the leading principles for over 120 countries in the world including those that voluntarily adopted the standards. Design/methodology/approach: The population of the study comprises 17 commercial companies listed in the Iraqi Stock Exchange for the periods of 2011-2013 and 2016-2018 with the exception of Islamic companies due to the difference in the privacy of the applicable regulations Findings: The results from the data collected through questionnaire survey showed the distinctive effects of financial and management accounting standards before and after the adoption of IFRS. Therefore, there are inconsistencies in the results of the value of the companies between the samples for the periods before and after the application of international financial reporting standards.

he aim of the research is to clarify the concept of cost accounting system on the basis of activities and accountability and then address the problems that hinder the application of integration between them, and the importance of the research is the need for an integrated information system in the organization, which helps economic organizations and system designers achieve integration when designing their own cost systems . In his theoretical study, the researcher relied on previous researches and studies on the subject, in addition to a number of sources of Arabic and foreign books, and he reached conclusions from them that the organization must coordinate the efforts of all workers, starting from the top management to the lowest administrative level in it, and coordinating efforts with the organization means appointing The responsibilities of managers who can be held accountable for their behavior when planning and controlling financial and human resources