Main Article Content

Waad Al-Hassani Waad1985@mu.edu.iq
Amani Al-Jabri Amanijwadkazm92@gmail.com


Abstract

This research aims to use the international auditing standards (570, 560) , in evaluating banking performance in order to verify the efficiency of the bank’s performance, in determining the ability and ability of commercial banks, the study sample, to continue in the future, in conducting their business properly, and knowing the most important events subsequent to the date of preparing The balance sheet and its disclosure, whether in favor of the bank or against it, and the research reached a set of conclusions and recommendations that the use of financial indicators to evaluate banking performance shows the results to be adopted in the management’s administrative decisions, understanding the nature of banking operations, and estimating the ability of commercial banks to continue in the future from And access to the most important subsequent events of commercial banks that commercial banks must disclose and make appropriate adjustments to subsequent events according to the prevailing circumstances.

Downloads

Download data is not yet available.

Article Details

How to Cite
Al-Hassani, W., & Al-Jabri, A. (2022). Evaluating the performance of Iraqi banks according to international auditing standards (570, 560) A study of a sample of commercial banks listed in the Iraq Stock Exchange. Tikrit Journal of Administrative and Economic Sciences, 17(55, 1), 97–116. https://doi.org/10.25130/tjaes.17.55.1.6
Section
Articles

References

اولاا. المصادر العربية )التقارير السنوية(:

.)2016 0. التقرير السنوي لمصرف الشرق الاوسط للاستثمار للمدة من ) 2019

.)2016 1. التقرير السنوي لمصرف الخليج التجاري للمدة من ) 2019

.)2016 1. التقرير السنوي لمصرف عبر العراق للاستثمار للمدة من ) 2019

ثانياا. المصادر الأجنبية:

Alshammari, Abdulsattar M., 2011, The Evaluation of the Impact of using balanced

scorecard on strategic performance in small and medium Enterprises, Master of business

in strategy and Innovation Management, Galway-Mayo Institute of Technology,

September.

Bird, F & Westly, F., 2011, Voices From Voluntary Sector: Perspective son Leadership DOI: https://doi.org/10.3138/9781442699915

challenges, University of Toronto press incorporated.

Engeskar, Andreas, Wennersberg, Christoffer, 2015, The Balanced Scorecard: Use and

business Performance of businesses in more and Romsdal, Master degree thesis

Aalesund University , Aalesund.

Geffen, Matthijs van, 2012, The Financial Performance and Risk profit of Sustainable

firms, Master thesis finance & strategic management, Copenhagen business school.

Kaplan, Robert S., Conceptual foundations of the Balanced Scorecard " Working Paper,

Copyright by Robert S. Kaplan, Harvard University,2010.

Mutonga, Magu Alexander, 2013, Balanced Score Card as A Performance Measurement

tool in the Insurance firms in Kenye, A Research project report submitted in partial

fulfillment of the Requirement for the Award of the degree of Master of business

Administration, School of business, University of Nairobi.

/9/03 : جامعة تكريت/كلية الإدارة والاقتصاد/مجلة تكريت للعلوم الإدارية والاقتصادية/المجلد 17 /العدد 55 /ج 1

Ojong, EjohNdifon & Ekponta, Ejom Patrick, 2014, The Effect of Internal Audit

function on the financial performance of tertiary institutions in Nigeria, International

journal of Economics, commerce and management, Nigeria,vol.11,no.10

Seppala, Jenni, 2010, The Effect of Balanced Scorecard on Strategy Participation,

Master Thesis Accounting department of accounting and finance, Aalto University,

School of Economics.

Soltani, bahram, 2007, Auditing An International Approach, one edition, Pearson

Education Limited.

Tomass, Hoening, 2010, Basics for Bank Directors, Federal Reserve Bank of Kansas

city.