Yassir Nori Mohammed

• University of Baghdad

Objective: This study aims to examine how implementing Extensible Business Reporting Language (XBRL) enhances the efficiency and quality of environmental audits and sustainability reporting in eco-friendly universities. Aligned with Sustainable Development Goal 12 (Responsible Consumption and Production), the study emphasizes promoting transparency...

Objectives: This study aims to evaluate the role of social media in promoting awareness of green university initiatives and assess the effectiveness of sustainability reports in engaging students at Baghdad University. In alignment with Sustainable Development Goal 12 (Responsible Consumption and Production),It seeks to provide recommendations for...

This research aims to underscore the significance of women's emotional intelligence in enhancing the effectiveness of the Board of Directors, a crucial component of internal governance, particularly during crises. Despite strides made in recent decades in appointing women to senior roles in government, business, and education, challenges persist in...

A number of joint-stock companies listed in the Iraq Stock Exchange have been exposed to bankruptcy and great losses, especially in the banking sector, which is one of the most important and largest sectors in the market, which prompted the Central Bank to place guardianship over a group of banks that practiced fraudulent activities represented in...

In recent decades, the trend towards the environmental dimension and inclusion of it within the general framework of the financial accounting and costing system has increased. This has been the natural result of the stress in functional and academic institutes on the entities concerning the environment and an awareness of the necessity of prote...

The main objective of this paper is to examine the relationship between Management Control System, Business Strategy and Firms Performance, by using Balanced Scorecard in a group of hotels and tourism companies listed on the Iraq Stock Exchange. A management control system (MCS) is a system which gathers and uses information to evaluate the perform...

In recent decades, the trend towards the environmental dimension and inclusion of it within the general framework of the financial accounting and costing system has increased. This has been the natural result of the stress in functional and academic institutes on the entities concerning the environment and an awareness of the necessity of prote...

The result of a conflict of interests between the management, the owners, and the rest of the stakeholders in the company, and according to the principle of rational choice, which each party tries to maximize its own benefits, the earnings management has emerged, so it is known that the earnings management is performed through the practices carried...

his paper aims to shed light on the concept of Economic Value Added (EVA) as a facet of optional disclosure. Determination of the ability to rely on it as an indicator that enhances financial reporting through its integration with the concept of traditional accounting income and linking them with the relevant variables in a way that helps to guide...

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 an...

This study investigated the effect of audit committee characteristics on the performance of firms listed in the Iraqi stock exchange. The study specifically evaluates the impacts of the audit committee knowledge, audit committee existence and audit committee independence on firm performance. A secondary data from a list of company are presented in...

The aim of the study is to examine the challenges of financing small and medium enterprises in Iraq and subsequently to proffer solutions to mitigate problems. These solutions are achieved by focusing on the role of accounting information on the financial projects in for example, hotel construction, and by providing the necessary accounting informa...

This study investigates the eff ect of corporate governance mechanisms on fi rm performance of listed companies in Iraqi Stock Exchange (ISX). Specifi cally, it examines the eff ect of ownership concentration (government ownership, foreign institutional ownership, local institutional ownership, and private ownership) on fi rm performance. A seconda...

Abstract: This study investigated the effect of audit committee characteristics on the performance of firms listed in the Iraqi Stock Exchange. The study specifically evaluates the impacts of the audit committee knowledge, audit committee existence and audit committee independence on firm performance. A secondary data from a list of company are pre...

This study aimed to provide a conceptual model for the use and benefits of the e-Government as related to administrative fraud and financial corruption. The study also looked into their concepts, forms, dimensions and types and the role of e-Government on fraud reduction, corruption in administration and finance and its impact on the government per...

يعد الاحتيال المالي جزءً من المفهوم الواسع بما يعرف بالفساد الإداري والمالي، وبصورةٍ خاصة ظهر هذا المفهوم في الانشطة التجارية آبان ظهور الشركات المساهمة، والتي انبثق عنها ما يعرف بنظرية الوكالة، والتي ظهرت بهدف تنظيم العلاقة بين الإدارة وأصحاب المصالح (stakeholder)، وذلك من خلال مجموعة من التعاقدات من اجل منع الإدارة من ممارسة الاحتيال، وعلى هذا ال...

ABSTRACT Purpose – The purpose of the paper is to explore and analyse the influence of transfer pricing on financial reporting in global tax from a theoretical point of view. Design/Methodology/Approach – Prior literature was used to develop a construct indicating the degree of focus on the concepts of transfer pricing, the modern way of transfer p...

The aim of this study is to examine the effects of board of directors, audit committee and concentration ownership as corporate govern-ance mechanisms on earning management. The study aims also to investigate the role of audit quality on the association between corpo-rate governance and earning management of listed banks in Iraqi stock exchange for...