Vol. 46 (2025): WEFB

Published: 2025-05-09

Articles

APPROPRIATE MODELS FOR MEASURING CREATIVE ACCOUNTING PRACTICES AND ITS IMPACT ON TAX RETURNS: APPLIED STUDY IN IRAQI GENERAL TAX AUTHORITY

Ban Abdul-Kadhm Abdulaali

307-314
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THE ROLE OF E-MARKETING IN IMPROVING EDUCATION INSTITUTIONS IN A DEVELOPING COUNTRY

Haroon H. Kamil

1-18
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IMPACT OF APPLYING INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON THE LEVEL OF ACCOUNTING CONSERVATISM AND THE COST OF EQUITY: AN APPLIED STUDY ON A SAMPLE OF COMPANIES IN THE IRAQ STOCK EXCHANGE

May Zuhair Younis, Bassam Khudhur Yousif

19-31
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THE ROLE OF ENTREPRENEURSHIP IN PROMOTING SUSTAINABLE DEVELOPMENT: SELECTED EXPERIENCES WITH SPECIAL REFERENCE TO IRAQ FOR THE PERIOD 2004-2020

Assist. Prof. Dr. Shaymaa Rasheed Mohaisen

32-44
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THE ROLE OF THROUGHPUT ACCOUNTING TECHNIQUE IN COST MANAGEMENT-AN APPLIED STUDY IN AL-NARJIS PIPE MANUFACTURING COMPANY

Jaber Hussein Ali Al-Mansori, Batool Abd A. D. Al-Mansori

45-55
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THE EFFECT OF JOB SATISFACTION ON ORGANIZATIONAL COMMITMENT-AN ANALYTICAL STUDY - THE MUNICIPALITY OF BAGHDAD AS A MODEL

Wafaa Salem Abd Alhassan, Husam Jasim Mohammed

56-64
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THE ROLE OF INTERNAL CONTROL TECHNIQUES IN SUSTAINABLE DEVELOPMENT FOR IMPROVING ACCOUNTING DISCLOSURE

Hayder Basim Kareem

65-73
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METHODOLOGICAL ISSUES OF ORGANIZING ACCOUNTING OF BIOLOGICAL ASSETS

Menglikulov Bakhtiyor Yusupovich, Yusupova Mahfuza Bakhtiyar kizi

74-77
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SOME ASPECTS OF ORGANIZING COST ACCOUNTS IN FRUIT AND VEGETABLE FARMS

Tursunkulova Gulchiroy Burkhonovna

78-84
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KNOWLEDGE ECONOMY AND THE TRANSFORMATION OF EDUCATIONAL SYSTEMS: STRATEGIES FOR BUILDING HUMAN CAPITAL IN THE DIGITAL AGE-A FIELD STUDY AT THE COLLEGE OF ADMINISTRATION AND ECONOMIC

Naeem Hameed Mahoud

85-97
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EVALUATING THE MERGER PROCESS OF PUBLIC COMPANIES IN IRAQ ACCORDING TO INTERNATIONAL ACCOUNTING STANDARDS-AN APPLIED STUDY OF THE GENERAL COMPANY FOR TEXTILE AND LEATHER INDUSTRIES

Hazem Ali Muttair, Suhair Kadhim Fadhil

98-106
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MEASURING GOVERNANCE IN FINANCIAL REPORTS AND ITS REFLECTION ON SUSTAINABILITY ACCOUNTING-A STUDY ON A SAMPLE OF ECONOMIC UNITS LISTED IN THE IRAQ STOCK EXCHANGE

Mithal Kreem Kadhim Al-Zubady, Bouri Abdelfettah

107-122
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THE IMPACT OF USING JOINT EXTERNAL AUDITING ON THE QUALITY OF FINANCIAL REPORTS IN BANKS LISTED ON THE IRAQ STOCK EXCHANGE

Ahmed Saad Sultan Alsadoan, Prof. Dr. Aida Abdel Kamoun Al-Mowali

123-137
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THE ROLE OF VALUE ANALYSIS TECHNOLOGY IN REDUCING PRODUCT COSTS-AN APPLIED STUDY AT THE DIWANIYAH TIRE FACTORY

Baqer abdulrahman ali alzameli , Anmar rasool shaieth

138-160
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ASSESSMENT OF INVESTMENT ACTIVITIES OF SMALL BUSINESSES

Karimova Komila Daniyarovna

161-164
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THE BENEFITS OF EXTERNAL AUDIT BASED ON AN INTERNATIONAL STANDARD

Babayeva Guzal Yashinovna, Sagdiana Doniyor qizi Namozova

165-169
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THE NECESSITY OF APPLYING GREEN TECHNOLOGIES IN INDUSTRIAL ENTERPRISES

Ergashev Sanjarbek Sobirjon ugli

170-172
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CHALLENGES IN IMPLEMENTING GREEN TECHNOLOGIES IN INDUSTRIAL ENTERPRISES AND SOLUTIONS

Ergashev Sanjarbek Sobirjon ugli

173-175
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CONCEPTS OF SUSTAINABLE DEVELOPMENT THROUGH THE APPLICATION OF GREEN TECHNOLOGIES IN INDUSTRY

Ergashev Sanjarbek Sobirjon ugli

176-77
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THE IMPORTANCE OF LINGUACULTURAL KNOWLEDGE IN THE PROCESS OF TRANSLATION

Yakubov Zafar Kudratovich

178-181
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THE IMPORTANCE OF INTERCULTURAL COMPETENCE FOR TEACHING INTERNATIONAL STUDENTS

Yakubov Zafar Kudratovich

182-185
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SPECIFIC FEATURES OF DEVELOPING THE DIGITAL ECONOMY

Dilyora Khashimova Pakhritdinovna

186-189
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THE ROLE OF THE STATE IN DEVELOPING SMALL BUSINESS AND PRIVATE ENTREPRENEURSHIP IN THE CONTEXT OF A GREEN ECONOMY

Umarov Muzaffar Yusupbayevich, Bazarbayev Murotjon Holmamat o’g’li, Otamurodov Rasulbek Batirovich, Atadjanov Kadambay Sapayevich

190-195
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UZBEKISTAN’S TRANSITION TO A GREEN ECONOMY: CHALLENGES, ACHIEVEMENTS, AND PROSPECTS

Maxmudova Yulduzxon Baxromjon qizi

196-199
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THE ROLE AND IMPORTANCE OF CORPORATE BONDS IN FINANCING THE PRIVATE SECTOR

Khushvakov Islombek Mukhammadi ogli

200-205
- pdf
WAYS TO IMPROVE EXCISE TAX ADMINISTRATION IN UZBEKISTAN

Shodiev Olimjon Abdurakhmanovich

211-214
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THE ROLE OF INTEGRATED REPORTING IN PROMOTING CULTURAL DIMENSIONS AND ITS REFLECTION ON THE VALUE OF ECONOMIC UNITY-AN ANALYTICAL STUDY OF A SAMPLE OF COMMERCIAL BANKS DECLARED IN THE IRAQ STOCK EXCHANGE

Ahmed Hasan Ali AL- Mamoori, Bouri Abdelfettah

215-229
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THE IMPACT OF THE APPLICATION OF INTERNATIONAL STANDARD NO. (240) ON THE AUDITOR'S RESPONSIBILITY IN DETECTING AND REDUCING FRAUD WHEN AUDITING THE FINANCIAL STATEMENTS AND ITS ROLE IN REDUCING CREATIVE ACCOUNTING PRACTICES APPLIED TO AUDITORS' OFFICES IN

Ghaith hakim malik, Dr. Soulef Ben Amar Smaoui

230-240
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ANALYSIS OF THE ECONOMIC IMPACTS OF SUSTAINABLE DEVELOPMENT ON ECONOMIC GROWTH IN DEVELOPING COUNTRIES: APPLIED STUDY IN A SAMPLE OF DEVELOPING COUNTRIES IN ASIA, AFRICA AND SOUTH AMERICA

Sundus Jasim Shaaibith, Nadia Khutheir Ganawi

241-253
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THE EFFECT OF THE COMPREHENSIVE ELECTRONIC SYSTEM IN INCREASING THE STABILITY OF BANKING SYSTEM PERFORMANCE: AN ANALYTICAL STUDY OF RAFIDAIN BANK OF IRAQ (2019–2025)

Hadir H Shubbar, Khaled A.M. Abulebda

254-264
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FINANCIAL TRANSPARENCY IN THE KINGDOM OF SAUDI ARABIA AND ITS ROLE IN ACHIEVING ECONOMIC STABILITY

Makki Qasim Kuaiber

279-287
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ACCOUNTANTS AND AUDITORS’ PERFORMANCE MEASUREMENT USING BALANCED SCORECARD: AN EXPLORATORY STUDY AT WASIT GOVERNORATE’ DIRECTORATES

Dr. OMER ADEEB QASSIM

288-298
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EXPANDING ACCESS TO FINANCIAL SERVICES IN RURAL AREAS OF IRAQ: TOWARDS COMPREHENSIVE FINANCIAL INCLUSION

Asst. Prof. Ali Abdulkadhim Dadoosh

299-306
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The impact of financial digitization on the develpoment of accounting information systems

Salam Hassan Ajeel Al-Magsoosi

206-210
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THE EFFECT OF USING THE COGNITIVE MODELING STRATEGY ON THE ACHIEVEMENT OF SIXTH-GRADE FEMALE STUDENTS IN SCIENCE

Assistant lecturer. Doaa Reda Dakhel

265-278
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