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اثر نظرية الوكالة في التطبيقات المحاسبية والحوكمة في الشركات المملوكة للدولة : دراسة ميدانية في عينة من الشركات العراقية == Impact of Agency Theory on Accounting Applications and Corporate Governance in State - owned Enterprises : Field Study in A Sample of Iraqi Enterprises

Author name: عباس حميد يحيى التميمي

Supervisor name: ماهر موسى العبيدي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

مرونة المعايير المحاسبية ودورها في الاستعمال المضلل للوحدات ذات الاغراض الخاصة

Author name: عادل صبحي عبد القادر الباشا

Supervisor name: علي حسين علي الدوغجي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تصميم نظام التكاليف الانتاج الحيواني : بحث تطبيقي في الحقل الحيواني كلية الزراعة - جامعة بغداد == DESIGN A SYSTEM OF COSTS OF LIVESTOCK PRODUCTION In the field of animal - College of Agriculture - University of Baghdad

Author name: طالب ستار عبد الله حسون

Supervisor name: بهاء حسين محمد

General topic: Administration and Economics

Specific topic: Accounting - Costs

Degree: Higher Diploma

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دور مراقب الحسابات في الابلاغ عن احتمالات فشل الشركات المساهمة العراقية وانعكاسه على جودة الاداء المهني : انموذج مقترح == The Role of Auditor in Reporting about probabilities of failing Iraqi Corporations and its reflection on professional performance Quality - A Suggestive Model

Author name: ضمياء محمد جواد الشذر الامارة

Supervisor name: بشرى نجم عبد الله المشهداني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

اطار مقترح للمحاسبة القضائية ودورها في اكتشاف عمليات الاحتيال المالي

Author name: صلاح هادي محمد الخالدي

Supervisor name: نصيف جاسم الجبوري | محمود خليل المعموري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تطوير عرض القوائم المالية المعدة وفقا للنظام المحاسبي الموحد لمواءمتها مع متطلبات المعايير المحاسبية الدولية == Develop the Presentation of Financial Statements prepared in accordance with the unified accounting system adapted to the requirements of the International Accounting Standards

Author name: صفا مهدي راجي التميمي

Supervisor name: صفاء احمد محمد العاني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دور المدقق في تقدير مخاطر التدقيق في ظل استعمال تقنية المعلومات بالتطبيق على مصرف الائتمان العراقي == The Role of Auditor in Assessing Audit Risks With the Use of Information Technology

Author name: سهاد صبيح فرج

Supervisor name: علي حسين علي الدوغجي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: The dissertation aims at studying and analyzing audit risks that influence the auditor’s responsibility when performing his auditory functions in an environment that relies on the information technology in performing the operating activities.The research has been based on a hypothesis which tells that the responsibility shouldered by the auditor requires that he defines the assessments of the audit risks in this environment.The researcher performs the applied part of the study in a private joint stock corporation. This part of the study is based on the analysis of the information technology risks and the assessment of the audit risks. This is done by means of an information survey gathering about the activities of the bank understudy. In addition to the procedures, instructions used by the bank to handle its transactions, an inquiry form prepared by the researcher about the applications of the information technology in the bank, and interviewing members of the staff of the information systems and internal control departments.The researcher arrives at a number of conclusions, the most important of which are : 1. From the perspective of the auditor, the controls of information technology systems are vital when they succeed in maintaining information integration with security of data they handle. The acquisition of reliable and proper information requires the availability of sundry varieties of controls that are performed to check theaccuracy and completeness of the transactions and their related authorization.2. There are a number of risks which are related to the reliance on the information technology. The most important among these risks are the risk of poor protection of hardware and software, the risk of weakening the ability of audit trail, the increase in the risk of structured errors vis - à - vis the risk of random errors, the risk of unauthorized access to main files and other records stored in an electronic format, and the increase in the risks of stealing the assets in the absence of suitable segregation and distribution of duties in an information technology environment.3. The absence of any clear - cut difference in the concept of the audit risks in manual and electronic processing alike.4. The fixity of the overall aim of auditing or its domain in the information technology environment. The purpose of auditing is still confined to obtaining a reasonable assertion of whether the financial statements are free from material misstatement so that the auditor will be able to state whether the preparation of these statements are consistent with the financial reporting being applied. The change in the creation, processing, and storage of data and financial information will surely influence adopted auditing procedures.The dissertation puts forward a number of recommendations, the most important of which are : 1. Assessing the information technology risks and the unauthorized access risks to the data and statements, the employment of more developed technologies in handling the bank activities and its control,in addition to assessing the risks of failure or breaking down of the information technology system.2. The auditor should exert more effort in the field of decreasing the auditing risks under the information technology system by means of using auditing methods that are consistent with the information technology of the economic entities.3. Developing an approach that is based on the analysis of the economic entity environment, defining the information technology risks, distributing it on internal control components, its analysis and assessment with the help of the model of information technology risks matrix, and the employment of auditing risks - related mathematical model to define the levels of auditing risks

محاسبة البحث والاستكشاف في صناعة النفط والغاز تطبيق في شركة الاستكشافات النفطية - ش ع == Search and Exploration Accounting In Oil & Gas Industry An Applied Study in oil Exploration Company

Author name: سلامة ابراهيم علي

Supervisor name: نجيب سليمان بطرس

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

معايير المحاسبة عن المعاملات بالعملة الاجنبية وترجمة القوائم المالية ومشاكل تطبيقها في العراق بالتطبيق على عينة من شركات القطاع العام == Accounting standards about Transactions in Foreign Currency and Translate the Financial Statements ,and the problems of their Implementation in Iraq Through Application over a Sample of Governmental Units

Author name: سعاد عدنان نعمان الشمري

Supervisor name: بشرى نجم عبد الله المشهداني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

Abstract: The research is aimed at showing the concept of transactions in foreign currency and translate their financial statements and its significant, and analyzing the most prominent local and international and world standards that related to the transactions in foreign currency and translation of their financial statements. Also focusing on the reality of the foreign currency and translation of their financial statements in a sample from governmental units in order to translate the financial statements and integrate them in mentioned units. The research depended on two points , first is theoretical , the other is practical . The research has reached to a group of conclusions which are mentioned below : - 1. The most important problems that resulted from transactions in foreign currency and translation of their financial statements of the foreign units to know how to limit suitable price rate in order to fix those currencies and limit the entry that used in treating the differences in the price rate . also limiting functional currency for those units, besides of the differences of the accounting policies in the foreign units in comparison with the economic units ( mother ) , and various ways in translating the financial statements which are prepared in foreign currencies and the differences of the type of accounting treatment for the resulted differences .2. Non issuing the local accounting base about integrated financial statements from standards council and accounting rules and auditing in Iraq , specially under the updated environment circumstances , and the need of Iraq to raise up with investments sector specially the foreign investments .Accordingly the research has reached to a conclusion that there is a necessity of issuing local accounting base about preparing the integrated financial statements to be as guidelines for the specialists when trying translate financial statements of the foreign units and integrate them . in the same time it will secure the projection the trust on the accounting information and promote the liability of those information by the share holders and other interest owners in the economic units specially the governmental units which is the sample of the research

المقارنة المرجعية في ظل تقنية التكلفة المستهدفة بالتطبيق في شركة صناعات الاصباغ الحديثة وشركة مصانع الاصباغ الوطنية (ناشونال) == Benchmarking Under Target Costing Techniques

Author name: سعاد جاسم محمد

Supervisor name: جليلة عيدان حليحل الذهبي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

متطلبات الافصاح والشفافية في التقارير المالية ودورها في اتخاذ القرارات الاقتصادية : دراسة ميدانية في عينة من المصارف العراقية

Author name: سحر سعدون صبار التميمي

Supervisor name: منال جبار سرور السامرائي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

اطار مقترح للابلاغ المالي عن تقلبات القيمة العادلة لمحافظ الاوراق المالية في صناديق الاستثمار == Suggested framework for Financial Reporting about The Fair Value Fluctuations of Financial Securities Portfolios in Selected Countries Mutual Funds

Author name: سامي طه ياسين القيسي

Supervisor name: علي حسين علي الدوغجي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تقويم فاعلية الاداء في الوحدات الخدمية باستعمال تقنية المقارنة المرجعية : بالتطبيق على عينة من الفنادق العراقية == Evaluation The Effectiveness of Performance in Service Units with Using The Bench Marking in Application on part from Iraqi Hotels

Author name: سارة عصام حسن كيبلة

Supervisor name: صفاء احمد محمد العاني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

اثر حوكمة الشركات في القيمة السوقية لاسهم راس المال في الشركات المصرفية : دراسة تطبيقية في عينة من المصارف الاهلية المدرجة في سوق العراق للاوراق المالية

Author name: ريم محسن خضير الجنابي

Supervisor name: نصيف جاسم الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دور تكاليف الجودة في تخفيض التكاليف وتحسين نوعية المنتجات == The Role of Quality Costs In Reduce Quality Costs and Improvement Products Quality

Author name: رؤى حسين عبد الحسين موسى

Supervisor name: بهاء حسين الحمداني

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

تاثير تحديد التكاليف النوعية في زيادة كفاية اداء الوحدات الصحية بالتطبيق في مستشفى ابن الهيثم التعليمي للعيون == The effect Of Determining Quality Costs on increasing the performance Efficiency for health care units ((by Application in the educational hospital of Ibn AL haitham for eyes))

Author name: رند صباح حسين

Supervisor name: رياض حمزة البكري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دور معلومات محاسبة التكاليف في تقويم اداء مراكز المسؤولية : دراسة تحليلية في معمل سمنت سرجنار == THE ROLE OF COST ACCOUNTING INFORMATION IN EVALUATING THE PERFORMANCE OF RESPONSIBILITY CENTERS

Author name: رزكار علي احمد دولبةمويي

Supervisor name: رياض حمزة البكري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

دور المعلومات المحاسبية في تقويم الاداء الستراتيجي في ظل مفاهيم نظرية الوكالة : دراسة ميدانية في عينة من الشركات الصناعية المساهمة المدرجة في سوق العراق للاوراق المالية == The Role Of Accounting Information In Evaluating The Strategic Performance Under The Concepts Of Agency Theory - Apractical Study In A Sample Of The Contributing Industrial Companies Listed In Iraqi Stock Exchange

Author name: رباب وهاب مسير

Supervisor name: نصيف جاسم الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

نحو اطار مفاهيمي للتدقيق في البيئة العراقية == Toward Conceptual Framework For Auditing In Iraqi Environment

Author name: حليم اسماعيل شنته

Supervisor name: نجيب سليمان بطرس

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

استخدام قانون بنفورد في كشف ادارة الارباح وانعكاسه على جودة التدقيق : بالتطبيق على عينة من الشركات المدرجة في سوق العراق للاوراق المالية == Using Benford Law in Detecting Earnings Management and its Reflection on the audit quality In application on a sample of listed companies in the Iraq stock Exchange

Author name: حكيم حمود فليح الساعدي

Supervisor name: عباس حميد يحيى التميمي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

القياس والافصاح عن القيمة العادلة لصافي اصول الوحدة الاقتصادية واهميتها في ترشيد القرارات الاستثمارية بالتطبيق على عينة من شركات القطاع الصناعي المدرجة في سوق العراق للاوراق المالية == Measuring & Revealing the Fair Value of Economic Unit Net Assets & its Importance in Investment Decisions Rationalization Applied on a sample of industrial sector companies enlisted within the Iraqi financial market

Author name: حسنين كاظم عوجه

Supervisor name: عامر محمد سلمان الجنابي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

اعداد الموازنة النقدية على اساس الانشطة لتحقيق التوازن بين السيولة والاستثمارات بالتطبيق على مصرف بغداد الاهلي == Preparing Cash Budget Based to achieve Balancing between Liquidity and Investment Practical on Baghdad Bank

Author name: حسنين حميد مجيد العبيدي

Supervisor name: نصيف جاسم الجبوري

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

الابلاغ عن المخاطر في ظل المدخل الاخلاقي وانعكاساته على الممارسة المحاسبية في البيئة العراقية == Reporting of risks in light of the approach ethical and implication for the practice of accounting in the Iraqi environment

Author name: حسام هاني حميد

Supervisor name: عباس حميد يحيى التميمي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

استعمال تحليل القيمة والهندسة العكسية في تحسين قيمة المنتج وتخفيض التكاليف

Author name: حسام احمد محمد

Supervisor name: منال جبار سرور السامرائي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Master

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages:

الافصاح عن المعلومات المحاسبية ودورها في حوكمة الشركات والياتها الداخلية : دراسة ميدانية في عينة من الشركات المساهمة المدرجة في سوق العراق للاوراق المالية == Disclosure of Accounting Information and it's Role in Corporate Governance and Internal Mechanism An Applied Study In a sample of corporation listed in Iraq Securities Exchange

Author name: بشرى فاضل خضير

Supervisor name: ابراهيم محمد علي طاهر الجزراوي

General topic: Administration and Economics

Specific topic: Accounting

Degree: Doctorate

University: University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting

Language: Arabic

University location: Baghdad

First pages: