About the Journal

Tikrit Journal of Administrative and Economic Sciences (Tikrit J. Admin. Econ. Sci.)

Print ISSN: 1813-1719

Online ISSN: 3006-9149

Overview & Access

  • Open Access: The journal is a scientific, open-access publication. All content is available for readers free of charge immediately upon publication.
  • Quality Assurance: A rigorous double-blind peer-reviewing system is utilized to assure the highest quality of all published materials.

Publication History & Scope

  • Establishment & Frequency: Started in 2005, the journal currently publishes 4 issues per year.
  • Aims & Scope: The journal publishes original articles, review papers, and case reports exclusively in the fields of administration and economics.

Policies, Licensing & Originality

  • Copyright & Licensing: Tikrit Journal of Administrative and Economic Sciences publishes under the Creative Commons Attribution 4.0 International (CC-BY) license, ensuring broad dissemination and legal reuse of scholarly work.
  • Plagiarism Prevention: We are committed to academic integrity and utilize Turnitin to prevent plagiarism and ensure the absolute originality of our submitted manuscripts.

Vol. 22 No. 74 part 2 (2026): vol.22, no 74 part 2 year 2026

Published: 14-10-2026

The Impact of Applying the Time-Driven Activity-Based Costing (TD-ABC) Method on Rationalizing Pricing Decisions

Shahab Ahmed Hasan Chaven, Khalis Hassan Yousif Al-Jarjary
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Page No.: 1-27


DOI: https://doi.org/10.25130/tjaes.22.74.2.1

The Impact of Financial Statements Comparability on the Cost of Capital: An Empirical Study on a sample of Iraqi Companies

Abdullah Raid Yassen, Muthana Rokan Jasim
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Page No.: 28-53


DOI: https://doi.org/10.25130/tjaes.22.74.2.2

DOI: https://doi.org/10.25130/tjaes.22.74.2.3

DOI: https://doi.org/10.25130/tjaes.22.74.2.4

The Impact of Cloud Accounting on Audit Risk in the Kurdistan Region: An Exploratory Study of Opinions from a Sample of Auditors

Tara Sardar Mamand, Hoshiar Abdullah Hawez
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Page No.: 97-123


DOI: https://doi.org/10.25130/tjaes.22.74.2.5

The Impact of Financial Risks on Accounting Conservatism: An Applied Study on a Sample of Iraqi Banks Listed on the Iraq Stock Exchange

Asawir Shtaiwi Abed, Lubna Laith Ismail
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Page No.: 124-148


DOI: https://doi.org/10.25130/tjaes.22.74.2.6

DOI: https://doi.org/10.25130/tjaes.22.74.2.7

Accounting Disclosure Requirements for Cyber Risks in the Information Technology Environment (A Theoretical Study)

Marwa Qutaiba Aldabbagh, Zeyad Hashim Alsaqa
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Page No.: 169-187


DOI: https://doi.org/10.25130/tjaes.22.74.2.8

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DOI: https://doi.org/10.25130/tjaes.22.74.2.10

The Role of Organizational Physics in Enhancing Entrepreneurial Behavior: Study of Opinions of a Sample of Tikrit University Teachers

Khalaf Mohammed Allaw, Firas Hussein Alwan
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Page No.: 230-250


DOI: https://doi.org/10.25130/tjaes.22.74.2.11

DOI: https://doi.org/10.25130/tjaes.22.74.2.12

Brand Leadership and Its Role in Achieving Brand Jealousy: A Descriptive-Analytical Study of the Opinions of Apple, Samsung and Huawei Customers

Hameed Abdul Amir Kawthar, Naji Abdulsattar Mahmood
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Page No.: 270-286


DOI: https://doi.org/10.25130/tjaes.22.74.2.13

Skillful leadership according to core competence perspective: A field study in Iraqi private universities

Marwan Amer Nasif, Fikry Kabashi, Tayseer Hassan Ahmed
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Page No.: 287-303


DOI: https://doi.org/10.25130/tjaes.22.74.2.14

DOI: https://doi.org/10.25130/tjaes.22.74.2.15

DOI: https://doi.org/10.25130/tjaes.22.74.2.16

The Role of Wise Leadership in Curbing the Phenomenon of Black Marketing: Drug Trade

Mohammed Hameed Abbas, Ahmad Fatfhulla Ahmad
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Page No.: 354-373


DOI: https://doi.org/10.25130/tjaes.22.74.2.17

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DOI: https://doi.org/10.25130/tjaes.22.74.2.23

Soft leadership and its role in promoting organizational integrity: An analytical study of the opinions of a sample of employees at Rafidain Bank in Najaf Governorate

Amer abed Kareem Al-Thabhawee, Wasan Jawad Kadhim, Mohammed Fayez Sultan Al-Emarah
Abstract views : 0 | PDF downloads : 0

Page No.: 507-524


DOI: https://doi.org/10.25130/tjaes.22.74.2.24

DOI: https://doi.org/10.25130/tjaes.22.74.2.25

Evaluating investment decisions in Iraqi industrial companies using uncertainty criteria

Raghib Awad Muhammad Al-Tarboli, Wissam Hussein Hussein Al-Anizi
Abstract views : 0 | PDF downloads : 0

Page No.: 548-562


DOI: https://doi.org/10.25130/tjaes.22.74.2.26

DOI: https://doi.org/10.25130/tjaes.22.74.2.27

Measuring and Analyzing the Impact of Credit Policies on Private Investment in Rentier Economies (Iraq as a Case Study)

Omar Mahmood Akawee, Alaa Abduljabbar Hussein
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Page No.: 589-608


DOI: https://doi.org/10.25130/tjaes.22.74.2.28

Econometric Analysis of Red Meat Price Volatility in Global Markets and the Factors that Determine its Duration (2004–2024)

Tariq Z. Khalaf, Emad M. Mohammed, Sajid N. Abdulaziz
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Page No.: 609-627


DOI: https://doi.org/10.25130/tjaes.22.74.2.29

The impact of delaying the approval of the general budget on economic performance in Iraq: A time analysis for the period 2004–2024

Baydaa gawld kisam, Murtaza Rashid Ali
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Page No.: 628-641


DOI: https://doi.org/10.25130/tjaes.22.74.2.30

DOI: https://doi.org/10.25130/tjaes.22.74.2.31

The impact of monetary policy on the risk of non-performing loans in the Iraqi economy

Haider Mohammed Khairi, Ahmad Hussein Battal
Abstract views : 0 | PDF downloads : 0

Page No.: 660-676


DOI: https://doi.org/10.25130/tjaes.22.74.2.32

The relationship between some economic variables and the human capital index

Abdulkarim Hamid Jidea al-Obeidi, Saeed Ali Mohammed Al-Obaidi
Abstract views : 0 | PDF downloads : 0

Page No.: 677-694


DOI: https://doi.org/10.25130/tjaes.22.74.2.33

The Role of Water Resources in Developing Agricultural Production in the Kurdistan Region of Iraq (2004-2018)

Shahla Asef Hussein, Ahmad Mohamed Ismail
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Page No.: 695-710


DOI: https://doi.org/10.25130/tjaes.22.74.2.34

The Role of Financial Capability Indicators in Mitigating Financial Fragility: An Analytical Study of a Sample of Iraqi Commercial Banks

Ammar Mustafa Mahmoud, Jamal Hadash Mohammed
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Page No.: 711-730


DOI: https://doi.org/10.25130/tjaes.22.74.2.35

DOI: https://doi.org/10.25130/tjaes.22.74.2.36

Using earnings management to explain earnings fluctuations and determine company value: A sample of Iraqi joint-stock companies for the period (2015-2023)

Barzan Ismael Mahmood Akraye, Bassam Ahmed Abdullah AL-Bamerny
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Page No.: 746-766


DOI: https://doi.org/10.25130/tjaes.22.74.2.37

DOI: https://doi.org/10.25130/tjaes.22.74.2.38

Comparative between MLE and Pattern Search for Reliability Estimation of the Teissier Distribution”

Jasim Hassan Lazem
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Page No.: 781-795


DOI: https://doi.org/10.25130/tjaes.22.74.2.39

Employing a Simulation Model to Quantitatively Measure the Impact of Tax Reward and Penalty Mechanisms on the Competitiveness of Recycled Products

Moudher Kh. Abdal-Hammed, Ahmed Ali Ahmed Al-Rashed
Abstract views : 0 | PDF downloads : 0

Page No.: 796-822


DOI: https://doi.org/10.25130/tjaes.22.74.2.40

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DOI: https://doi.org/10.25130/tjaes.22.74.2.44
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