Abstract: Given the high prevalence of corporate fraud and misconduct worldwide, the demand for financial reporting quality has also been on a high rise.  Among the suggested courses of action is audit committee composition and performance. Consequently, the study examines the impact of audit committee composition and performance on financial reporting quality using 277 responses...Read More

Abstract: Leadership is organizing and guiding a group of people toward a common goal, whether in a formal or informal setting. Individuals may demonstrate skills in a number of different scenarios. A good leader can inspire their team to work together toward a common goal and make decisions in the long-term benefit of the group...Read More

Abstract: The study identifies and analyses factors influencing the application of accounting systems among SMEs to find ways of improving the adoption of accounting systems matching the situational context and needs of SMEs. 196 responses collected from SMEs in Erbil, Kurdistan were analyzed using multiple regression to ascertain the relationship and magnitude of effects posed...Read More

Abstract: Purpose This study aimed to develop and test the impact of a social media-based intervention for improving the business skills and income of young smallholder farmers. Design/methodology/approach First, the researchers used an exploratory approach to develop a social media-based intervention for acquiring business skills and improving income. Second, the researchers tested the effectiveness of...Read More

Abstract: The current study aims to analyze the role of credit risk management in performance of commercial banks in Erbil. There is a high danger of insolvency and financial troubles for banks because of this method of loan origination. As shown by high levels of nonperforming loans, the KRG banking system's Commercial Bank Supervision Report...Read More

Abstract: The purpose of this study is to see how the spread of the covid-19 pandemic impacts unemployment rates, in order to aid authorities in containing the crisis and reducing the negative effects of the pandemic on the economy's variables, particularly employment levels. As a result, the crisis resulting from the Covid-19 pandemic is a...Read More

Abstract: Principally, Management In Iraq's Automobile Rely On Evidence From The Company's Ais. Quality Reports Are Quite Important For Achieving An Optimal Investment. The Traditional Approach In Which Financial Data Are Recorded, Is Summarized, And Reported By Companies That Has Led To Less Optimum Judgments. Good, Dependable Accounting Systems Investments Which Have Become A Vital...Read More

Abstract: This study aims to investigate the nature and intensity of the changes in corporate financial performance due to the corporate social responsibility (CSR) disclosures as a result of certain relationships between corporate governance and company performance in the non-financial sector. This study selected 625 non-financial companies across six organizations for economic cooperations (OECD) countries’...Read More

Abstract: This study aims to investigate the nature and intensity of the changes in corporate financial performance due to the corporate social responsibility (CSR) disclosures as a result of certain relationships between corporate governance and company performance in the non-financial sector. This study selected 625 non-financial companies across six organizations for economic cooperations (OECD) countries’...Read More

Abstract: Environmental Accounting is an emerging concept in Iraq. Therefore, this study examines the theoretical framework for the concept and aimed to investigate the impact of environmental cost accounting on the financial performance of oil companies in Iraq. The research used only secondary data over a ten-year period (2010-2020). The time-series data were collected from...Read More