ASJC code:1401, ASJC category: Business, Management and Accounting (miscellaneous), Subject Area: Social Sciences & Humanities

• 	Measuring the Impact of Credit Risks on the quality of accounting information: A Comparative Study between Kurdistan International Islamic Bank for Investment and Development and Islamic Iraqi Bank Shatha Fawzi Mahmood AL-Khayyat Abstract views : 0 | PDF downloads : 0 Page No.: 441-467

  DOI: https://doi.org/10.25130/tjaes.21.71.2.23

• 	Measuring the size of the gap in implementing the requirements of the environmental management system in accordance with the standard (ISO 14001: 2015): A case study in the Central Refineries Company/Al Dora Abbas Khodier Abbas, Nagham Yusif Abd Alreda Abstract views : 0 | PDF downloads : 0 Page No.: 91-102

  DOI: https://doi.org/10.25130/tjaes.20.68.1.5

• 	Metaverse: A new challenge for cost accounting Salim Khaleel Khalid Abstract views : 0 | PDF downloads : 0 Page No.: 306-317

  DOI: https://doi.org/10.25130/tjaes.20.66.2.17

• 	Nicotine Marketing Strategies and Their Impact on Customer Purchasing Behavior: A Survey Study of Customer Opinions in Several Shops in New Zakho/Kurdistan, Iraq Viyan Mustafa Sami Abstract views : 0 | PDF downloads : 0 Page No.: 21-39

  DOI: https://doi.org/10.25130/tjaes.21.72.1.2

• 	Non-deposit financing sources and their impact on profitability An applied study of a sample of Iraqi commercial banks For the period (2011-2022) Dahham Lateef Dahham, Imen Kouki Abstract views : 0 | PDF downloads : 0 Page No.: 203-222

  DOI: https://doi.org/10.25130/tjaes.20.65.1.12

• 	Organizational Identity and Its Role in Achieving Organizational Pride: An Exploratory Study of the Opinions of a Sample of Faculty Members from Several Colleges at the University of Duhok Shiler Abdulrahman Ali Mohammed, Bayan Mohammed Tahir M. Salim Abstract views : 0 | PDF downloads : 0 Page No.: 142-162

  DOI: https://doi.org/10.25130/tjaes.21.71.1.9

• 	Organizational Improvisation and Its Role in Achieving Organizational Sustainability the Mediating Role of Information Quality: An Analytical Study of the Opinions of a Sample of Employees at Altunsa and Mahmoud Companies/ Dohuk Governorate Nizar Muhammad Ali Al-sulifani, Mazin Ibrahim Ahmed Al-Kawashi Abstract views : 0 | PDF downloads : 0 Page No.: 47-71

  DOI: https://doi.org/10.25130/tjaes.20.68.1.3

• 	Planning budgets and its role in accounting control on the performance of industrial companies Hussein Ali Hussein, Nihad Najm Hamad, Jabbar Sahin Issa Abstract views : 0 | PDF downloads : 0 Page No.: 51-64

  DOI: https://doi.org/10.25130/tjaes.21.70.2.3

• 	Possibility of evaluating human resources standards according to European quality and institutional excellence standards/a case study in the Third Rusafa Education Directorate Hakeem AbdulWahid Mohammed Abstract views : 0 | PDF downloads : 0 Page No.: 78-95

  DOI: https://doi.org/10.25130/tjaes.21.72.2.5

• 	Product placement and its impact on marketing performance: An Analytical Study of a Sample of Managers' Opinions in Asiacell Company in Baghdad Governess-Iraq Abdullah Mohammed Moubark Ali, Mutaz Salman Abdulrazzaq Abstract views : 0 | PDF downloads : 0 Page No.: 43-59

  DOI: https://doi.org/10.25130/tjaes.22.73.1.3

• 	Production Planning in Ashur Electrical Industries Company Using Linear Programming and WinQSB2 Program-Applied Research Muna Shaker Salman Abstract views : 0 | PDF downloads : 0 Page No.: 177-198

  DOI: https://doi.org/10.25130/tjaes.21.70.1.10

• 	Qualifying Accountants and Auditors to Prepare and Evaluate Digital Sustainability Reports: A survey study of a sample of professionals and academics in the Iraqi environment Ayad Jumaah Khalaf Abstract views : 0 | PDF downloads : 0 Page No.: 433-453

  DOI: https://doi.org/10.25130/tjaes.20.68.1.25

• 	Quantitative tools for monetary policy and their role in controlling inflation rates and money supply in Iraq for the period (2004-2022) an analytical study Hamad Mahmoud Yassin, Khalil Ismail Aziz Abstract views : 0 | PDF downloads : 0 Page No.: 17-36

  DOI: https://doi.org/10.25130/tjaes.20.67.2.2

• 	Reflections Economic Intelligence for Financial Audit Applied Study of A group of Accountants and Academics at Northern Technical University May Zuhair Younis, Ghada Abdel Masih Hanna Abstract views : 0 | PDF downloads : 0 Page No.: 387-404

  DOI: https://doi.org/10.25130/tjaes.20.67.1.19

• 	Resonant Leadership and Its Implications for Fulfilling the Requirements of the Educational Organizations Management System ISO 21001:2018: A Field Study among a Sample of Faculty Members in Private Institutes in Duhok Governorate Jameelah Haji Mohammed, Range M. Nori Dawoda, Chiya Ismet Dino Abstract views : 0 | PDF downloads : 0 Page No.: 308-331

  DOI: https://doi.org/10.25130/tjaes.22.73.1.15

• 	Role Entrepreneurial Leadership as A Gate Way to Achieve Organizational Ambidexterity: A Case Study in International Organizations, Erbil City Diyar Abdulrahman Mustafa Khoshnaw, Ahlam Ibrahim Walee Abstract views : 0 | PDF downloads : 0 Page No.: 348-370

  DOI: https://doi.org/10.25130/tjaes.20.65.1.20

• 	Strategic alignment and its role in enhancing Excellence Performance An analytical study of a sample of administrative bodies in some Iraqi universities Makram Chasib Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 141-164

  DOI: https://doi.org/10.25130/tjaes.20.65.1.9

• 	Strategic creativity with SWOT analysis for Iraqi commercial banks: An analytical study of a sample of private banks in Baghdad for the period 2015-2020 Mazin Noman Abdullah, Diyala Dhouib Abstract views : 0 | PDF downloads : 0 Page No.: 101-121

  DOI: https://doi.org/10.25130/tjaes.20.65.1.7

• 	Strategic leader Skills in Reducing Job Burnout: An Exploratory Study of The Opinions of a Sample of Employees in The Diyala Governorate Office Suhail Najm Abd, Kefah Abbas Muhameed Abstract views : 0 | PDF downloads : 0 Page No.: 234-255

  DOI: https://doi.org/10.25130/tjaes.20.67.2.13

• 	Strategic learning and its impact on organizational excellence: Analytical study on the Ministries of Migration, Displaced Persons and Trade Fatima Qaid Sawdy Al-Shamari Abstract views : 0 | PDF downloads : 0 Page No.: 259-282

  DOI: https://doi.org/10.25130/tjaes.20.67.1.13

• 	Strategies for Enhancing Cybersecurity and Impact on Customer Trust and the Performance of Iraqi Banks Sundas Ali Khalifa Abstract views : 0 | PDF downloads : 0 Page No.: 1-17

  DOI: https://doi.org/10.25130/tjaes.21.69.1.1

• 	Stress Testing as an Approach for Measuring Financial Stress and Its Impact on Predicting Credit Risks: An Analytical Study Jamal Hadash Mohammed Abstract views : 0 | PDF downloads : 0 Page No.: 292-313

  DOI: https://doi.org/10.25130/tjaes.20.65.1.17

• 	Sustainable Marketing and Its Role in Enhancing Green Strategy Operations: An Exploratory Study in Baghdad Food Company Sabreen Faisal Ghazi Abstract views : 0 | PDF downloads : 0 Page No.: 1-20

  DOI: https://doi.org/10.25130/tjaes.21.72.1.1

• 	Sustainable Practices in Hospital Management: The Path to Green Healthcare Shuaib M. Abdulnabi Abstract views : 0 | PDF downloads : 0 Page No.: 18-29

  DOI: https://doi.org/10.25130/tjaes.21.69.1.2

• 	The accounting dimension of the COVID-19 pandemic and its reflection on the results of financial indicators as a basis for evaluating the financial performance of economic units: An applied study on a sample of companies registered in the Iraq Stock Exchange Srod Titan sarhan, Ahmed Mohamed Khalil Abdel Hafeez Abstract views : 0 | PDF downloads : 0 Page No.: 20-50

  DOI: https://doi.org/10.25130/tjaes.21.70.2.2

• 	The availability of the ISO 27001 standard and its role in enhancing the Hooked strategy: an analytical study of the views of a sample of managers in internet service companies in some Iraqi cities. Sarah Sabah Khorsheed, Othman K. Mahmood Abstract views : 0 | PDF downloads : 0 Page No.: 279-304

  DOI: https://doi.org/10.25130/tjaes.21.70.1.15

• 	The complementary relationship between organizational flexibility and the quality of services provided and their role in achieving the effectiveness of customer E-behavior: A survey study of a sample of administrative leaders in: Rashid Bank, Zafaraniya branch, and Rafidain Bank, Technology Institute branch Hameed Madhloom Kadhim Al-Saeedi Madhloom, Ali Abdul Hassan deli Abstract views : 0 | PDF downloads : 0 Page No.: 187-201

  DOI: https://doi.org/10.25130/tjaes.21.70.2.10

• 	The contribution of business process reengineering to enhancing the Agility supply chain: A field study at the General Company for Automotive and Equipment Manufacturing/Babylon Battery Factor Maryam Rafee Ahmed, Adel Zakir Al-Nima Abstract views : 0 | PDF downloads : 0 Page No.: 56-81

  DOI: https://doi.org/10.25130/tjaes.20.67.2.4

• 	The contribution of human resources re-engineering in reducing waste according to the lean manufacturing philosophy: An exploratory study of the opinions of a sample of workers in the General Company for Textile and Leather Industries - Ready-Made Garments Factory - Waladi Garments plant Maysam Mudhafar Younus, Abdulazez B.H. Zakariya Abstract views : 0 | PDF downloads : 0 Page No.: 161-186

  DOI: https://doi.org/10.25130/tjaes.21.70.2.9

• 	The Core Capabilities of Human Resources and Their Role in Addressing Organizational Cynicism: An Analytical Study of the Opinions of a Sample of Employees in the Baiji Refinery Nasma Ali Hassan, Mohammed Ali Abdullah Abstract views : 0 | PDF downloads : 0 Page No.: 199-212

  DOI: https://doi.org/10.25130/tjaes.21.70.1.11

• 	The Effect of Digital Accounting Information Systems Usage on Financial Performance: An Applied Study on a Sample of Banks in the Kurdistan Region Listed on the Iraq Stock Exchange Chalang Suleiman Hussein Al-Mizouri, Nareen Ibrahim Misto Al-Sulayvani Abstract views : 0 | PDF downloads : 0 Page No.: 336-358

  DOI: https://doi.org/10.25130/tjaes.21.72.2.17

• 	The effect of employing management ethics in enhancing organizational commitment among employees: an analytical study of the opinions of a sample of teachers in the colleges of Tikrit University Ibrahim Muhammad Saleh Abstract views : 0 | PDF downloads : 0 Page No.: 1-12

  DOI: https://doi.org/10.25130/tjaes.20.65.1.1

• 	The effect of Financial Experience on Accounting Conservatism: An applied study on a sample of banks listed on the Iraq Stock Exchange Asha Kazy Thaya, Ahmed Jassim Hameed Abstract views : 0 | PDF downloads : 0 Page No.: 1-18

  DOI: https://doi.org/10.25130/tjaes.21.70.1.1

• 	The Effect of Managerial Entrenchment on The Earnings quality: An Applied Study on Sample of Iraqi Banks Mohammed Hameed Ahmed, Ali Ibrahim Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 265-279

  DOI: https://doi.org/10.25130/tjaes.20.68.1.15

• 	The effect of multiple ownership patterns on the company value: An applied study on a sample of companies listed in Iraq Stock Exchange Raunaq Hatem Shehab, Imad Saleh Neamah Abstract views : 0 | PDF downloads : 0 Page No.: 240-257

  DOI: https://doi.org/10.25130/tjaes.20.66.1.14

• 	The effect of narrative disclosure on impression management: An applied study in a sample of Iraqi banks Randa Yaseen Bonyan, Asmaa Noman Jassim Abstract views : 0 | PDF downloads : 0 Page No.: 348-367

  DOI: https://doi.org/10.25130/tjaes.20.67.1.17

• 	The Effect of Organizational Ambidexterity on Organization Agility: Empirical study in some universities in Iraq Waad Zaki Salih, Abdulbari Abdulmajeed Ahmed, Omar Yaseen Mohammed Abstract views : 0 | PDF downloads : 0 Page No.: 371-392

  DOI: https://doi.org/10.25130/tjaes.20.65.1.21

• 	The Effect of Organizational Ambidexterity Precedence in Commercialization Intellectual Outputs: The Mediating Role of Communities of Knowledge Practice Mayada Khudair Ahmed, Abdullah Mahmoud Abdullah Abstract views : 0 | PDF downloads : 0 Page No.: 125-144

  DOI: https://doi.org/10.25130/tjaes.21.70.1.7

• 	The effect of organizational policies on professional productivity: Field study on the State Company for Drugs Industry and Medical Appliances - Samarra Omer Ahmed Kadhum Abstract views : 0 | PDF downloads : 0 Page No.: 1-17

  DOI: https://doi.org/10.25130/tjaes.21.71.1.1

• 	The Effect of Ownership Structure on Financial Performance According to Tobin's Q model A study of a Sample of Companies Registered in the Iraq Stock Market Noor T. Mohammed, Harith G. Thanoon Aldabbagh Abstract views : 0 | PDF downloads : 0 Page No.: 13-26

  DOI: https://doi.org/10.25130/tjaes.20.65.1.2

• 	The effect of spiritual leadership in reducing organizational envy: An Exploratory Study of the opinions of a sample of employees in the College of Administration and Economics/University of Salahaddi-Erbil Shaima Essmat Mohammedamin, Majid Abbas Majeed, Abdulrahman Sharif Hamad Abstract views : 0 | PDF downloads : 0 Page No.: 82-103

  DOI: https://doi.org/10.25130/tjaes.21.70.1.5

• 	The effect of sustainability reporting on the corporate profitability of the south Asian large banks Hala Ayyed, Hussein adnan essa Alallaq, Jasim Mohammed Kareem Abstract views : 0 | PDF downloads : 0 Page No.: 379-391

  DOI: https://doi.org/10.25130/tjaes.20.66.2.21

• 	The Effect of Systematic Risk on The Earnings Response Coefficient: An Applied Study on a Sample of Iraqi Companies Mohammed A. Abdulrazzaq Alsaraj, Muthana Rokan Jasim Al-Jubouri Abstract views : 0 | PDF downloads : 0 Page No.: 251-267

  DOI: https://doi.org/10.25130/tjaes.20.68.2.14

• 	The effect of the board characteristics on the integrated reports quality from the perspective of agency theory: An applied study on Iraqi banks Alaa Abboud Kazem Abstract views : 0 | PDF downloads : 0 Page No.: 170-192

  DOI: https://doi.org/10.25130/tjaes.20.65.2.9

• 	The effect of unconditional accounting conservatism on financial reporting opacity: An empirical study a sample of Iraqi banks Ayad Jumaah Khalaf, Satam Salih Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 223-239

  DOI: https://doi.org/10.25130/tjaes.20.65.1.13

• 	The Effects of Activating Government Internal Audit Using the Capability Model in Supporting the Implementation of Public Sector Governance: A field study of the opinions of a sample of government employees in Duhok Governorate Tureen Nabeel Abdulrahman, Muhammad H.A. Alshujairi Abstract views : 0 | PDF downloads : 0 Page No.: 291-321

  DOI: https://doi.org/10.25130/tjaes.21.71.1.16

• 	The Explanatory Effect of Cognitive Human Resources Skills in Supporting Quality Requirements: An Exploratory Study of the Board of Directors at Al-Nisour University College Ahmed Abed Mahmood Aldulaimi, Ali Mohammed Hikmet, Hussein Waleed Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 403-418

  DOI: https://doi.org/10.25130/tjaes.20.67.2.22

• 	The extent to which the segmented manufacturing system can be applied system: An analytical study in the Northern Refineries Company/Baiji Faisal Nafeh Salem, Ahmed khudhair ahmed Abstract views : 0 | PDF downloads : 0 Page No.: 104-121

  DOI: https://doi.org/10.25130/tjaes.21.69.1.7

• 	The impact of accounting disclosure via social media on company value: An applied study on a sample of companies listed in Iraq Stock Exchange Ammar Farhan Mohammed, Imad Saleh Neamah Abstract views : 0 | PDF downloads : 0 Page No.: 322-340

  DOI: https://doi.org/10.25130/tjaes.20.67.2.17

• 	The impact of administrative communications in achieving the effectiveness of administrative decisions: An analytical study of the opinions of a sample of principals in the Dhi Qar Education Directorate Amal Issa Abdullah Abstract views : 0 | PDF downloads : 0 Page No.: 27-47

  DOI: https://doi.org/10.25130/tjaes.20.65.1.3