The current study aims to develop a financial stability model in Iraq; after reviewing the relevant literature and sources related to financial stability and considering Iraq's social, economic, political, and cultural conditions, a conceptual model and a research questionnaire have been...

This paper aims to investigate the impact of blockchain on the quality of the information in listed and non-listed companies in Iraq; the temporal scope of this study is 2022. The statistical population of this research is divided into two parts: one part is related to the level of familiarity...

The present study investigates whether intellectual capital (IC) is related to audit fees and financial statement restatements in companies listed on the Iraq Stock Exchange (ISE). The present study is a pioneer investigation of this topic in emerging markets. Using a sample of all listed...

Purpose This study aims to investigate the relationship between prevention and panic of COVID-19 and distress tolerance, happiness and emotional intelligence (EI) in undergraduate and postgraduate accounting students in Iraq. In other words, this study seeks to answer whether or not different...