Rassol Abd Aljalil Mahdi’s scientific contributions

The aim of the research is to determine the impact of banking service quality on the reputation of commercial banks due to the growth and development of banking services, while at the same time, the increase in problems faced by bank customers. The opinions of a group of affiliates at the University of Karbala, consisting of 80 affiliates representing the research sample, were taken. Their opinions were revealed according to the questionnaire model presented to them, which included 20 items distributed across two axes. The results obtained by the researchers through the answers of the research sample indicate the existence of a relationship, impact, and correlation between service quality and the reputation of commercial banks among the affiliates who domicile their salaries and the beneficiaries of the services of these banks.

The determinants of profitability are among the indicators affecting the performance of commercial banks and thus their sustainability, as they have in themselves become a problem facing banks considering the rapid changes in the banking world and its technologies. Therefore, the study aimed to identify the determinants of profitability and their impact on banking sustainability, as it adopted two external determinants, inflation and GDP. The gross domestic product and two internal determinants are the growth of deposits and loans. The research was applied to a sample of commercial banks listed on the Iraq Stock Exchange, represented by the selection of (8) banks, namely Baghdad, Iraqi Commercial, Middle East, Investment, Iraqi National, Credit, Sumer Commercial and the Iraqi Gulf, for the period 2005-2021, and used the descriptive analytical approach to variables with the aim of evaluating and measuring the independent variable (determinants) and the dependent variable (banking sustainability) represented by market value added and earnings per share using the statistical program (EViews V9) and the Panel Data application. Analysis was made according to the three models (aggregative regression model, fixed effects model, random effects model). According to this analysis, it was found that the determinants significantly affect banking sustainability indicators at a significance level of 5% and 10%. The study concluded the need to support the Iraqi banking sector by highlighting on indicators of banking sustainability; the weak and unstable banking system creates a turbulent environment that leads to a financial crisis that negatively affects the rest of the economic sectors.

The purpose of the research was to find out the role of the control and internal auditing department in dealing with financial errors and the reasons for and type of such errors. The opinions of a group of staff of the control and internal auditing department of the University of Kerbala were taken. The findings of the researcher through the research sample responses showed that the Internal Audit Section has a significant role to play in detecting and processing financial errors that occur at work at all stages of the accounting cycle.

Study the prediction of failure is an exciting topic in time of deteriorating economy. Banks compromise an important pilar within any economy. Altman model for prediction of financial failure is well-known application amongst the academicians. Current study test the impact of adopting IFRS on the accuracy of Altman model by testing the output of the model before and after imposing the IFRS application in the Iraqi private banks in 2017. The major finding of the study is that adopting IFRS enhanced the model prediction accuracy toward much plausible results.