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
Main Article Content
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
Article Details
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.