The Impact of Applying Blockchain Technology on the Quality of the Auditing Process” (A Field Study on the Federal Auditing Bureau in the Republic of Iraq)
الباحثونمحمد عبد الزهرة ادم، رامي بلدي
المجلةمجلة الغري للعلوم الاقتصادية والادارية- كلية الادارة والاقتصاد
التاريخ2024-06-25
مختصر البحثBlockchain technology has great and important capabilities through identifying financial data more quickly and accurately, and its use in financial institutions will help make this data transparent, secure and unchanging, so this technology can be controlled by a decentralized ledger, as this is considered Technology is one of the important techniques for accountants and auditors, through how information is integrated and transferred from operations to users.
The Role of the International Organization of Supreme Audit Institutions in Developing Financial Reporting for Public Sector Companies
الباحثونحيدر بدر ازغير
، امير صاحب شاكر
محمد عبد الزهرة ادم
المجلةمجلة وميض الفكر للبحوث العلمية المحكمة تربية وعلوم انسانية
التاريخ2020-11-01
مختصر البحثThe research aims to identify the importance of the role of the International Organization of Supreme Audit Institutions, known as (INTOSAI), in developing financial reporting for public sector companies. This research also aims to study and analyze financial reporting and the requirements for its development, and to investigate the impact of INTOSAI standards on the government accounting system in Iraq
Effect of Board Compensation on the Relevance of Fair Value-Based Financial Reporting
الباحثونحيدر بدر ازغير، امير صاحب شكر
ياسر محمد علي
محمد عبد الزهرة ادم
المجلة PALARCH’S JOURNAL OF ARCHAEOLOGY OF EGYPT/EGYPTOLOGY
التاريخ2020-11-11
مختصر البحثThe aim of this Article is to inquire into the effect of the compensation board on the value relevance of the fair value accounting information of the organization. To evaluate the hypotheses, a sample of 55 observations is used, comprising the financial data of 11 Iraqi banks from 2015 to 2019 and a modified model from Ohlson (1995).
Corporate Governance and Quality of Employees Performance: A Conceptual Analysis
الباحثونامير صاحب شاكر، حيدر بدر ازغير
محمد عبد الزهرة ادم
المجلةInternational Journal of Psychosocial Rehabilitation
التاريخ2020-01-24
مختصر البحثThis paper aims to achieve a general goal is to explore the concept of governance in economic units and its role in achieving economic and social development. It also aims to show the positive effects of applying the rules of governance in economic units and knowing the relationship of the concept of governance to performance in economic units.
