This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies' SPCRs listed on the Iraqi Stock Exchange. A multivariate regression model was used to test the...

The current study investigates the relationship between the CEO's power, the workforce's productivity, and the company's value in Iraqi stock exchange companies. A sample of 34 companies listed on the Iraqi Stock Exchange from 2016 to 2021 was tested using a multiple regression model, a panel...

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 assess the effect of corporate governance mechanisms, including board members’ and audit committee members’ characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud and money laundering (ML) in financial...

This paper aims to assess the effect of corporate governance mechanisms, including board members' and audit committee members' characteristics, particularly their independence, expertise in terms of finance and industry and efforts on the level of fraud and money laundering (ML) in financial...

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...