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

• 	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 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 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 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 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

• 	The impact of adopting (IAS 8) accounting policies, changes in accounting estimates and errors on the financial performance An applied study in the (ETT) Company for General Trading Limited operating in the Kurdistan Region Jamal Anwer Yaba Abstract views : 0 | PDF downloads : 0 Page No.: 77-100

  DOI: https://doi.org/10.25130/tjaes.20.65.2.5

• 	The Impact of Adopting IFRS17 on Financial Reporting Transparency: A Survey Study Abdul Basit Hassan Jafar, Muthanna Rokan Jassim Abstract views : 0 | PDF downloads : 0 Page No.: 295-320

  DOI: https://doi.org/10.25130/tjaes.21.69.2.17

• 	The impact of adopting international accounting education standards on the quality of accounting qualification: An exploratory study on a sample of academics in accounting specializations/Tikrit University Ali Ibrahim Hussein, Hadeel Ibrahim Fadel Abstract views : 0 | PDF downloads : 0 Page No.: 171-193

  DOI: https://doi.org/10.25130/tjaes.20.66.2.10

• 	The impact of adopting the employee benefits standard IAS 19 on management discretion Ashwaq Khazal Alwan, Mezban Mohammed Farhan Abstract views : 0 | PDF downloads : 0 Page No.: 64-81

  DOI: https://doi.org/10.25130/tjaes.21.70.1.4

• 	The impact of applying artificial intelligence in achieving strategic Entrepreneurship: A descriptive analytical study of the opinions of a sample of employees at the General Company for Glass, Ceramic and Refractory Manufacturing in Ramadi Muthanna Firas Ibraheem Abstract views : 0 | PDF downloads : 0 Page No.: 1-24

  DOI: https://doi.org/10.25130/tjaes.20.68.2.1

• 	The impact of applying international accounting standards when preparing and presenting financial statements: An exploratory study of the opinions of a sample of workers in commercial companies in the Kurdistan region/Iraq Pakhshan Omer Abdullah, Aryan Dalshad Hayder, Paiman Ibrahim Ahmed Abstract views : 0 | PDF downloads : 0 Page No.: 62-76

  DOI: https://doi.org/10.25130/tjaes.20.65.2.4

• 	The Impact of Applying the International Accounting Standard (IAS1) On the Quality of Financial Reports: Research on A Sample of Commercial Banks Adnan Yasser Muhammad Abstract views : 0 | PDF downloads : 0 Page No.: 40-61

  DOI: https://doi.org/10.25130/tjaes.20.65.2.3

• 	The impact of audit committees on Managerial overconfidence: An analytical study in the Iraqi environment Hassan Marie Hassan, Saifaldin Amjad Ismail Abstract views : 0 | PDF downloads : 0 Page No.: 1-19

  DOI: https://doi.org/10.25130/tjaes.21.70.2.1

• 	The impact of audit committees on the level of disclosure of sustainability reporting information Sura jasem khalf, Wisam Naeamah Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 268-293

  DOI: https://doi.org/10.25130/tjaes.20.68.2.15

• 	The impact of banking risks on the quality of financial reports An applied study on a sample of banks listed on the Iraqi Stock Exchange Milad Mezher Taha, Ashraf Hashim Faris Abstract views : 0 | PDF downloads : 0 Page No.: 248-264

  DOI: https://doi.org/10.25130/tjaes.20.68.1.14

• 	The Impact of Big Data as a Supporting Technology in the Development of Accounting Practices (A Survey Study of a Sample of Employees at the General Authority for Taxes) Ahmed Ali Salman Al-mashhadani Abstract views : 0 | PDF downloads : 0 Page No.: 191-209

  DOI: https://doi.org/10.25130/tjaes.20.68.1.11

• 	The impact of board composition on dividend payout policy: evidence from Turkey Bayar Jumaah Khudhur, Sardar Fadhil Qasim, Hewa Hama Zeyad Abstract views : 0 | PDF downloads : 0 Page No.: 419-437

  DOI: https://doi.org/10.25130/tjaes.21.70.1.22

• 	The Impact of Compensation System on Employee Performance: An Analytical Study from the Perspective of Employees at Soran University/ Erbil Governorate/Kurdistan Region of Iraq Murad Muzafer Hamze, Handren Hassan Qader, Gulistan Fkri Fakher, Roya Issa Ado Abstract views : 0 | PDF downloads : 0 Page No.: 374-399

  DOI: https://doi.org/10.25130/tjaes.21.70.2.20

• 	The Impact of Corporate Governance 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.: 249-266

  DOI: https://doi.org/10.25130/tjaes.21.69.1.15

• 	The Impact of Critical Success Factors of ERP Implementation in Enhancing Strategic Implementation: An Analytical Study of the Opinions of a Sample of Workers in Nineveh Governorate Projects Department Suhair Walid Abdullah, Safwan Yassin Hassan Abstract views : 0 | PDF downloads : 0 Page No.: 65-86

  DOI: https://doi.org/10.25130/tjaes.21.69.1.5

• 	The Impact of Customer Relationship Management on Enhancing Customer Contentment: A Case study of Insurance companies’ Policyholders in Erbil City Karzan Qader Hamad, Taban Kanabi Yaba Abstract views : 0 | PDF downloads : 0 Page No.: 277-291

  DOI: https://doi.org/10.25130/tjaes.20.65.1.16

• 	The impact of digital transformation on small and medium enterprises performance (SMEs): an exploratory study of a sample of projects in Basrah Ruqaya Sattar Badr, Hasan Oudah Abdullah Abstract views : 0 | PDF downloads : 0 Page No.: 78-98

  DOI: https://doi.org/10.25130/tjaes.20.68.2.5

• 	The impact of digital transformation on the security of electronic accounting information systems: A survey of Iraqi banks Luay Hadher Hazzaa, Iman Khanchel Abstract views : 0 | PDF downloads : 0 Page No.: 274-294

  DOI: https://doi.org/10.25130/tjaes.21.69.2.16

• 	The impact of digitization on the development of talent attraction and management strategies: A study on Zain Iraq Telecommunications Company Haider Hassan Kazim, Makram Chasib Hussein Abstract views : 0 | PDF downloads : 0 Page No.: 254-275

  DOI: https://doi.org/10.25130/tjaes.21.70.2.14

• 	The impact of financial readiness on stock returns of industrial companies listed on the Iraq Stock Exchange Asmaa Khaled Mukhlef Ali, Faez Hlail Srayyih Abstract views : 0 | PDF downloads : 0 Page No.: 343-359

  DOI: https://doi.org/10.25130/tjaes.21.70.1.18

• 	The impact of forensic accounting in reducing corporate financial corruption and achieving sustainable development Saad alwan mehamed Abstract views : 0 | PDF downloads : 0 Page No.: 213-233

  DOI: https://doi.org/10.25130/tjaes.20.68.2.12

• 	The Impact of Green Accounting on the Financial Performance and Reputation of Commercial Banks Mohammed Radi Abdul-Kadhim, Basim Mohammed Hussein Al-Zamili, Omar Mohammed Arakad Abstract views : 0 | PDF downloads : 0 Page No.: 1-17

  DOI: https://doi.org/10.25130/tjaes.20.65.2.1

• 	The Impact of Information Marketing in Achieving the Golden Marketing Box A Field Study in Zain Iraq Telecommunications Company Hossein Rahimi Kolour, Hassan Farhan Ahmed, Ahmed Naji Ahmed Abstract views : 0 | PDF downloads : 0 Page No.: 83-100

  DOI: https://doi.org/10.25130/tjaes.20.65.1.6

• 	The impact of information technology capabilities in enhancing the success of management information systems: A survey study at the University of Mosul Donia Laith Muhammad Al-Afandi, Ahmed Zuhair Tawfiq Abstract views : 0 | PDF downloads : 0 Page No.: 86-104

  DOI: https://doi.org/10.25130/tjaes.21.69.2.6

• 	The impact of marketing capabilities in achieving marketing prowess: An exploratory study of the opinions of a sample of employees in Asia cell Cellular Communications Company/Northern Region Munther Mazen Hamed Al-Naama, Ahmed Yousef Al-Bajari Abstract views : 0 | PDF downloads : 0 Page No.: 123-135

  DOI: https://doi.org/10.25130/tjaes.20.68.1.7