International Academic Journal of Economics最新文献

{"title":"Possibility of Reducing Risks of Audit Profession in Improving Audit Quality - A Case Study in the General Company for Electric Power Production / Southern Region","authors":"Amani Emad Jawad Al Radhi, A. Abdulahad","doi":"10.9756/iaje/v10i2/iaje1008","DOIUrl":"https://doi.org/10.9756/iaje/v10i2/iaje1008","url":null,"abstract":"The auditors knowledge of professional risks is one of the basic means of success in practicing the profession, and this requires a review of the methodological framework related to qualification of the auditor; use of technology has led to the emergence of many risks, and these risks have been classified into different types, and use of technology has brought almost radical changes In the practice of the profession, as it affected types of services provided by the auditing profession, such as assurance services or advisory services. The research aims mainly to identify the extent to which it is possible to reduce the risks of auditing profession in improving quality of auditing from point view of auditors and employees in auditing offices who are allowed to practice occupation. Among the most important results reached: The most important factors in judging audit quality are experience with the client, knowledge in the field of activity, and the effect of the auditors assessment of audit risks on the audit procedures necessary to respond to the assessed risks when auditing the financial statements. The recommendation that it proposes is to pay attention to continuing professional education and intensifying training courses in auditing and accounting. Paying attention to the consolidation of moral values by senior management to reduce the risks of the auditing profession in economic units.","PeriodicalId":259795,"journal":{"name":"International Academic Journal of Economics","volume":"186 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116145127","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The International Energy Agency and its Role in the Global Oil Market","authors":"Abbas Ali Jumaah, Dr. Hussein Shanawa Majeed","doi":"10.9756/iaje/v10i1/iaje1006","DOIUrl":"https://doi.org/10.9756/iaje/v10i1/iaje1006","url":null,"abstract":"The energy is very essential way to fulfill man various need. It is the main nerve for economical and industrial development. Since the beginning of the world and most war that man made through history is to invade the new energy and develop it. Coal is the oldest source of energy and was exploit in economic way during industrial evolution since the beginning of eighteenth century in Britain. The share of coal was dominated the total world consumption of energy so nineteenth century was called coal century. However, the second half of nineteenth century witnessed emerge a new source of energy was called oil. Which that mean begin a new age of capitalism conflict of obsession on oil field that concentrated in the middle east especially Arab Gulf countries. Each of it want to secure their need of crude oil and fighting with each other to control oil sources. Great capitalism countries especially Britain, United States of America, and France managed to dominate international oil industry by utilize oil and getting their oil companies enormous income. Since the beginning of second half of twentieth century large company oil was emerged especially (seven sister) in the international oil market and middle East region as the largest monopolistic organization on international level.","PeriodicalId":259795,"journal":{"name":"International Academic Journal of Economics","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125881063","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Role of Internal Audit Quality on Earnings Management","authors":"Mustafa Osamah Al-saedi, Oday Jasim Almaliki","doi":"10.9756/iaje/v10i1/iaje1007","DOIUrl":"https://doi.org/10.9756/iaje/v10i1/iaje1007","url":null,"abstract":"Financial statements are used by companies to evaluate their performance. They can help investors make informed decisions and improve their investments. However, they should be accompanied by independent evidence. Misuse of information is a common issue that managers can make. In the case of earnings management, the companys management uses accounting policies to ensure that the profits are not as transparent as possible. This practice can also lead to financial statements being non-transparable. Besides the quality of the audits, another important factor that an organization should consider is the internal auditor and the audit committees performance. The goal of an audit is to ensure that the financial statements of a company are not filled with irrelevant information. Auditors quality is often compared with that of financial reporting of an organization, as the internal control system of an organization is very important to the accuracy of its financial statements. This is also supported by a study that revealed that the coordination between the activities of the internal auditor and the external auditor is related to the quality of work. An internal auditor can provide a company with high-quality reports. By having a collaboration between BIG4 and an auditor, earnings management actions can be reduced.","PeriodicalId":259795,"journal":{"name":"International Academic Journal of Economics","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121771475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Diagnosis of Leadership Pattern in the Treatment of Functional Laziness: Sample of Samarra University","authors":"Abdulrahman Kareem Mohammed","doi":"10.9756/iaje/v10i1/iaje1005","DOIUrl":"https://doi.org/10.9756/iaje/v10i1/iaje1005","url":null,"abstract":"The current research seeks to reveal the relationship and influence between leadership styles through its dimensions (autocratic style, democratic style, free style) and functional laziness. Where (52) questionnaires were distributed to the research sample, in which the higher departments were chosen from the university president, his assistants, deans, their assistants, and heads of departments, comprehensively, and the data was analyzed using statistical methods (SPSS v.26), as a number of statistical methods were used to verify the validity of the hypothesis, including Correlation coefficient (person) and simple regression analysis, where the results showed that there is a very strong correlation between some dimensions of leadership styles, while the correlation is almost non-existent with others, as the correlation coefficient for dimensions ranged between ((-0.084-1) at the level of significance (0.01). Which indicates the existence of a close and significant correlation between the variables and that it has a strong (directive) effect on leadership styles, and therefore we reject the null hypothesis, as the result came that the style A For an autocratic, its correlation coefficient was very strong and statistically significant, and the correlation was inverse with the democratic style and direct with the free style, and the effect of the autocratic style on the audience of the research sample appeared very strong, and on the basis of that, recommendations were made, including the need to highlight the concept of the characteristics of leadership styles and characterize them well, in addition to not adhering to the leadership style One.","PeriodicalId":259795,"journal":{"name":"International Academic Journal of Economics","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-04-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125374782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Role of Trade Openness and its Implications for the Growth of the Iraqi Economy After 2003","authors":"Noor Abdul-Sattar Ibrahim","doi":"10.9756/iaje/v9i2/iaje0908","DOIUrl":"https://doi.org/10.9756/iaje/v9i2/iaje0908","url":null,"abstract":"Due to its significant impact on economic growth in the context of the natural economy, the research aims to shed light on the extent of the Iraqi economys commercial openness to the outside world and the impact of that openness on some of the economic variables, as it positively affects raising the rate of economic growth as a result of competition between imported goods and the economys actual need for those goods. To do this, a few trade openness metrics for Iraq were collected and examined. The findings indicated a good correlation between GDP and trade openness. Additionally, an extensive amount of economic exposure to foreign markets is evident from the examination of the indicator of the level of economic exposure in the Iraqi economy. Additionally, this would hurt the state of the economy, economic activity, and development.","PeriodicalId":259795,"journal":{"name":"International Academic Journal of Economics","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-21","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130162527","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Financial Technology on Promoting the Financial Inclusion of Banks in Arab Countries","authors":"Atheer Abdullah Oleiwi","doi":"10.9756/iaje/v9i2/iaje0907","DOIUrl":"https://doi.org/10.9756/iaje/v9i2/iaje0907","url":null,"abstract":"This research highlights the importance of financial technology (FinTech) in banking by providing financial and banking services; it also tries to show the impact of such FinTech in promoting financial inclusion to deliver all financial products to a wide segment of customers of different ages and for both sexes, especially the poor. Hence, FinTech works to improve people standard of living by giving them credit at low costs as well as involving all sectors, including small and medium enterprises, with indicators of access to financing. Furthermore, whether FinTech is provided by non-financial companies, individuals or financial and banking institutions, it provides the necessary and rapid financing at the lowest profits. Lately, an emergency financing is introduced, which contributes to supporting sustainable development opportunities. This study applied the descriptive and analytical approach. It relied on revising Arabic and foreign sources and electronic websites related to the topic under study. The experience of the Arab countries has been provided to understand the obstacles they faced and how to overcome them and the opportunities that appeared in front of them. The researcher got some conclusions and recommendations that the purpose of financial inclusion is to integrate the financial excluded individuals in the official financial system. The study reported that among the difficulties faced by FinTech is the weak financial culture of the public. However, this did not stand as an obstacle; the Arab world witnessed a great development in the field of FinTech. Yet, some Arab countries had the lion share, such as the United Arab Emirates. The use of FinTech in the Arab countries faces a number of challenges, including legal, regulatory and financing related to capital. FinTech using the mobile subscribers index plays an effective role in achieving financial inclusion, through the indicators of FinTech and financial inclusion. Most Arab countries still score the lowest levels for the financial inclusion index, due to the lack of interest or development of FinTech, which negatively affects the rise in the financial inclusion index.","PeriodicalId":259795,"journal":{"name":"International Academic Journal of Economics","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115647517","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Evaluation of Organizational Performance based on Accounting Information Security","authors":"Hasan Talib Hashim, Khalid Hasan Al Jasimee, Sama Basim Mohammed","doi":"10.9756/iaje/v9i2/iaje0906","DOIUrl":"https://doi.org/10.9756/iaje/v9i2/iaje0906","url":null,"abstract":"A study was conducted to examine the impact of the security of accounting information systems on the quality and management of information to evaluate organizational performance. Companies listed on the Iraq Stock Exchange were asked to complete a questionnaire. Sampling was the primary method of random sampling. A total of 336 survey questionnaires were distributed, but 316 correct answers were used in the review process, resulting in a 0.94 percent response rate. To verify the hypotheses, a general deductive and analytical description was derived using SPSS version 26. According to our empirical research, four critical situations exist in four key areas. First, information management (IM) and information quality (IQ) directly impact an organization's performance. Second, SMEs respond to the market's needs without a methodology or system. Using information effectively increases their competitive capability (financial performance, market share, innovation, customer satisfaction). Therefore, crucial to create a culture of efficient data, information management, and quality. A business's survival could also be adversely affected by rejecting innovation hypotheses in the medium term. Productivity is directly impacted by information management (IM) and quality of information (IQ). 36.5% of the results are explained by correlation. Hence, information can be viewed from many different perspectives: as the organization's final product, as a product created and used within the organization, as a corporate information product, or as a product originating from the environment.","PeriodicalId":259795,"journal":{"name":"International Academic Journal of Economics","volume":"185 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122083989","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Role of Material Flow Cost Accounting (MFCA) in Implementing the Cost Leadership Strategy and Rationalizing Operational Decisions (An Applied Study in the Baghdad Soft Drinks Company)","authors":"Azhar Ghailan Marhoon AL-Zubaidi, Ali Abdul-Hussein Hani Al-Zameli, Asaad Sasaa Agrab","doi":"10.9756/iaje/v9i2/iaje0905","DOIUrl":"https://doi.org/10.9756/iaje/v9i2/iaje0905","url":null,"abstract":"The current research aims to address the knowledge bases of material flow cost accounting (MFCA) and determining its role in implementing the cost leadership strategy and rationalizing operational decisions in a way that is compatible. The research was applied in the Baghdad Company for Soft Drinks for data for the year 2020. The current research concluded possibility application material flow cost accounting (MFCA) in the research sample company, as the company was divided into quantity centers and calculating costs for each center with regard to the costs of materials, energy, system and waste management. The research concluded that the application (MFCA) can help in implementing a cost leadership strategy and rationalizing operational decisions.","PeriodicalId":259795,"journal":{"name":"International Academic Journal of Economics","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128711201","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Impact of Accounting Disclosure in the Financial Statements on Investment Efficiency, An Analytical Study of Commercial Banks Listed in the Iraq Stock Exchange","authors":"Abbas Fadel, Z. Jaafar, H. Salih","doi":"10.9756/iaje/v9i2/iaje0904","DOIUrl":"https://doi.org/10.9756/iaje/v9i2/iaje0904","url":null,"abstract":"This study aimed to identify the relationship between the accounting disclosure of the financial statements and its impact on investment efficiency and rationalization of the investment decision of investors with commercial banks listed in the Iraqi Stock Exchange. In the first stage, the researcher used the deductive approach, which is based mainly on information obtained from books, periodicals, publications and previous studies that dealt with accounting disclosure and financial reports for joint stock companies, the study sample. The study population consisted of (50) questionnaires, of which (40) were recovered, i.e. with a recovery rate of (80%). The study community consists of commercial bank departments, financial managers, investors in the Iraqi Stock Exchange and auditors outside those banks listed in the Iraqi market, and the data was analyzed to test the hypothesis The study using the statistical program (SPSS) and the results of the study showed that there is a statistically significant relationship between the accounting disclosure in the financial statements issued by those banks and the investment efficiency, and that there is a strong impact of the content of the disclosure of financial forecasts on the investment decision of the investor. The study recommended a set of recommendations the most important of which is working on increasing the quality of accounting disclosure in the financial statements and raising investor awareness Reign of the importance of financial forecasts disclosed by commercial banks and how to use them in rationalizing their investment decisions through holding seminars and issuing awareness bulletins.","PeriodicalId":259795,"journal":{"name":"International Academic Journal of Economics","volume":"13 1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-07-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129315468","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The Extent to which Neural Networks are Used in Choosing the Appropriate Cost for Decision-making","authors":"Asaad Sasaa Agrab","doi":"10.9756/iaje/v9i1/iaje0903","DOIUrl":"https://doi.org/10.9756/iaje/v9i1/iaje0903","url":null,"abstract":"Objective study to use neural networks to verify the effectiveness of operational decision-making based on appropriate cost information. So the procedures: Validating the research hypotheses through the applied study in the National Chemical Industries Company in Iraq, which proved that the appropriate costs for the unit of the product in it do not support the operational decision-making in the National Chemical Industries Company in Iraq. And the results are the study found, through training the artificial neural network, to reject the statistical hypothesis and accept the alternative hypothesis, which states that the appropriate costs for the unit of the product support operational decision-making based on the use of the artificial neural network in the National Company for Chemical Industries in Iraq.","PeriodicalId":259795,"journal":{"name":"International Academic Journal of Economics","volume":"40 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128847196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}