| student Name |
Thesis Title |
Supervisor |
Abstract |
| REVN HAZIM NABATI |
THE IMPACT OF AUDIT RISK ASSESSMENT ON FINANCIAL PERFORORMNCE: CASE STUDY OF ERBIL-KURDISTAN REGION |
Dr. Ghousia Khatoon |
The purpose of this study was to show how audit risk assessment can have an impact on a company’s financial results. An audit risk assessment was used to determine how likely it was that an audit would have detrimental impacts on a company’s financial results. Additionally, the management team is expected to undertake a review of the auditor’s information. This assessment, which is guided by the auditor’s education and expertise, provides vital insight into the health of the company as a whole as well as the company’s financial status. More importantly, after an auditor has reviewed the financial performance of a company in accordance with the report of the auditor, management is in a position to make important decisions that will assist the company’s expansion or growth in the future by adhering to the standards and regulations that were applied by the auditor’s review of the financial performance. This can be accomplished by adhering to the standards and regulations that were applied by the auditor’s review of the financial performance. The scientific community which meant by the people whom the investigation was related to, and it began conducting investigations into the matter of “The impact of audit risk assessment on financial performance” of the establishments. The information that was necessary to finish this study was gathered not through the use of any qualitative techniques, such as interview or discussion groups, but rather through the use of quantitative approaches, such as questionnaires and the examination of primary and secondary sources. Information has been compiled from several sources, including executives in finance, auditors, practitioners, and assessors. Also, the concept was considered for use by companies located in Erbil and Kurdistan in Iraq. The questionnaire was filled out by 100 members of the population who were chosen at arbitrary, and SPSS version 26 was utilized for the analysis of the results. Using linear regression, the software being utilized will figure out which variables are dependent and which are independent, and then analyze the results. It has been conclusively demonstrated that the audit risk assessment has a significant influence and connection on the organization’s financial performance. |
| SARA AZAD JALAL |
EFFECT OF FINANCIAL ACCOUNTING REPORTS ON MENGERIAL DECISION MAKING: THE CASE OF KURDISTAN REGION/IRAQ |
Dr. Waqar Ahmed |
This study was to expose the effect that financial accounting reports (FAR) has on managerial decision making (MDM). Financial accounting report is used to collect data and store it in order to construct a future strategy. The application of this specific strategy or methodology was carried out with the intention of establishing a sense of authority over the processes that were involved, as well as of systematizing the information for the purpose of making it easier for relevant stakeholders to conduct analyses that are better informed and to make decisions that are more prudent. The decision makers get use of the information that is given to them. The decision-makers have developed a set of principles that they must adhere to in order to enforce all constitutional and ethical requirements. This is to ensure that all reports are submitted on a consistent manner. The only technique of data gathering that was used throughout the course of this investigation was quantitative data collecting; this tactic includes data gathering via questionnaire as well as assistance from specialists or passed data. Data was acquired from financial managers, account managers, and accountants, and it was studied for enterprises in Iraq’s Kurdistan area. The population sample used was (100) respondents, and the data obtained was then analyzed using SPSS version 26. The linear regression method is used in this application to determine and evaluate the independent as well as dependent variables. As a result, it has been found that financial accounting reports have a considerable influence and relationship on management decision making. |
| PADASHT ABDULQADIR ISMAIL |
IMPACT OF ACCOUNTING INFORMATION SYSTEM ON PROFIT MAXIMIZATION FROM ONLINE BUSINESS WITH SPECIAL REFERENCE TO ERBIL MARKET |
Dr. Waqar Ahmed |
The economy of Kurdistan region has been changing from a public sector dependent economy to a private based economy. Many economic activities and services that were provided before by government companies are done now by private companies. One major player in the economic expansion in the region in the private sector is done by small businesses and especially online businesses. These online businesses try to keep cost at minimum and maximize profit. One way to cut cost is to hire fewer employees and use basic information systems either for a period of time or constantly. So, these businesses do not use specialized accounting information systems in most cases and try to use basic spreadsheets to keep their books in order. In this research we show that using specialized accounting information systems can maximize profit for online businesses. Although this may come with an initial cost for the system but in the long run it will provide sufficient data to analyze and lead to better performance and maximum profit. We carry out the research by surveying accountants in the market and online companies by asking specific questions designed to get an accurate picture of the impact of using accounting information systems on profit maximization from online businesses. |
| HEVI DILSHAD ABDULAZIZ |
THE STUDY OF THE RELATIONSHIP BETWEEN BLOCKCHAIN TECHNOLOGY AND THE ACCOUNTANT SATISFACTION IN ERBIL |
Dr. Waqar Ahmed |
The blockchain, in full accordance using economic metrics and system intelligence, will enable it possible to automate several financial operations; nevertheless, accountants will still be necessary to assure correctness and give the assessment of the evidence to business owners about their opinion on it. The research attempts to establish a relationship between the use of blockchain technology and the level of satisfaction by accountants in the Erbil area. The study design profitable with survey design that popular with name of questionnaire design. The populations of the study cover the accountant in Erbil companies. The sample of the study cover 106 accountant employees contains of population of the study in selected seventeen different companies. The hypothesis tested by the Pearson correlation with help of “Statistical Package for the Social Sciences”. The study concludes to investigate at what extent accountant satisfied with the features of blockchain technology via Pearson correlation. The results for hypothesis one show there is a significant relationship between blockchain integration and accountant satisfaction. The results for hypothesis two show that there is a significant relationship between blockchain flexibility and accountant satisfaction. The results for hypothesis three show there is a significant relationship between blockchain relevance and accountant satisfaction. The results for hypothesis four show there is a significant relationship between blockchain reliability and accountant satisfaction. The results for hypothesis five show there is a significant relationship between blockchain timelines and accountant satisfaction. The results for hypothesis six show there is a significant relationship between blockchain effectiveness and accountant satisfaction. |
| ZHYAR SALAR ALI |
THE EFFECT OF ENTERPRISE RESOURCE PLANNING SYSTEM ON FINANCIAL PERFORMANCE: THE CASE OF KURDISTAN REGION SMALL AND MEDIUM ENTERPRISES |
Dr. Hussaini Bala |
This study’s aim was to uncover the effect that enterprise resource planning system has on financial performance. This information is gathered and stored using an ERP system to develop a subsequent strategy. Researchers have jumped into the research of the effect of enterprise resource planning system on financial performance” of small and medium enterprises. The data that has been collected in this research consists only quantitative method, this method represents the collection of data by questionnaire and also by the help from professionals or passed data. The data received from companies in the Kurdish region of Iraq were considered in the analysis from financial managers, account managers, and accountants. The study disseminated (102) questionnaires but only (100) responses were used to conduct the analysis. The remaining questionnaires were removed because the responses were invalid. The data were analyzed by the SPSS version 22. The dependent and independent variables were analyzed by linear regression from the program. As it has been finalized that there is a significant effect and between the enterprise resource planning system and financial performance. |
| CHIA HIMDAD HAMAD |
| ARAM RAMZI ZOMAYA |
THE EFFECT OF CLOUD COMPUTING IN ACCOUNTING INFORMATION ON FIRM PERFORMANCE: A CASE OF ERBIL HOLDING COMPANIES |
Dr. Hussaini Bala |
The study attempts to embrace this new technology to comprehend in what way cloud computing in accounting information can have an impact on firm performance in Erbil holding companies. This is attributable to the fact that there is currently no research accessible about the impact cloud computing on firm performance in the place of Erbil industry. In this way the study tries to achieve their objectives to adopt cloud computing. For the purpose of this research, a questionnaire research design will already be used as the study technique. The research population consists of staff in Erbil holding companies. As follows, the study distributed (300) questionnaire sample. As well as, what was exposed to statistical analysis was (266) sample. The research used SPSS Version 26 for the analysis of questionnaire samples. The SPSS employs Pearson correlation to test hypotheses. The study concludes for hypothesis one based on Pearson correlation analysis, correlation between Trust of Cloud Computing in Accounting Information and Firm Performance is positive at 0.795, besides, it is significant correlation because sig=0.000 which means less than PValue 0.01. The results for hypothesis two indicate that correlation between Usefulness of Cloud Computing in Accounting Information and Firm Performance is positive at 0.809, besides, It is significant correlation because sig=0.000. The results for hypothesis three indicate that correlation between Ease to use of Cloud Computing in Accounting Information and Firm Performance is positive at 0.820, besides, It is significant correlation because sig=0.000. |
| REBAR OMAR ARB |
| KAWSAR ALI SHEKHA |
THE RELATIONSHIP BETWEEN INTERNAL AUDIT EFFECTIVENESS AND FRAUD DETECTION IN ERBIL COMPANIES |
Dr. Hussaini Bala |
Because there is a shortage of knowledge to internal auditing, firm directors and shareholders do not have an easy time for improving fraud detection in their establishments. Consequently, if firms ever concern to enhancing the fraud detection, corporate investors and executives face a variety of complications. . It needs to indicates, there has not been various research supported out in the Erbil companies. The researcher make a decision to explore the relationship between internal audit effectiveness and fraud detection from companies positioned in the Erbil companies. Research design represent survey using questionnaire information which is obtained through the location that was responsible for their primary data. The completed questionnaires have been sent to personnel in a sample of 200 hard copies, with a particular emphasis on auditors who work in the internal audit of companies in the Erbil. Overall, what was shown by statistical analysis was that (167) surveys were returned. For analyzing the questionnaire data, the study used a statistical package for the social sciences known as the “SPSS” version of twenty-six. The hypothesis is tested using Pearson correlation. Pearson correlation through primary data concludes to a positive relationship between Internal Audit Effectiveness and Fraud Detection by correlation of 0.699, which is not far to the value 1. Furthermore, it shows that the significant correlation between the Internal Audit Effectiveness and Fraud Detection is = 0.000 and is smaller than the P-value 0.01. In this manner, the study in the “hypothesis one” rejected the null hypothesis, which is “H0 There is no relationship between internal audit effectiveness and fraud detection.”, besides, support alternative hypothesis which is “H1 There is a relationship between internal audit effectiveness and fraud detection.” |
| CHIMAN AZAD EZALDIN |
THE RELATIONSHIP BETWEEN WORKING CAPITAL MANAGEMENT AND PROFITABILITY OF ERBIL MANUFACTURING COMPANIES |
Dr. Hussaini Bala |
The vast majority of manufacturing business entities do not have enough amounts of inventories, cash balances, or any of the other items of working capital. If an enterprise does not have sufficient working capital, it cannot growth its revenues. Along these same lines, the purpose of the current research is to investigate the motives behind the usage of managing working capital to increase the profitability of manufacturing enterprises in Erbil. The study employs survey to evaluate the relationship between working capital management and profitability of Erbil manufacturing companies. In this manner, the method of the study connects to primary data. In the city of Erbil, there are six different manufacturing enterprises selected for study population that employ a total of 350 personnel. Along to this line, the response rate has now reached 66.58%, (233) with 33.42% (117) of the surveys not responded. The research analyzed Pearson correlation is used to test the hypothesis via the statistical package for social sciences (SPSS). The moderate positive correlation between cash management and profitability by 0.737 which is not far from value 1. Besides, it shows significant equal to 0.000 and less than the P-value 0.01. The moderate positive correlation between debtor management and profitability by 0.784 which is not far from value 1. Besides, it shows significant equal to 0.000 and less than the P-value 0.01. The moderate positive correlation between creditor management and profitability by 0.795 which is not far from value 1. Besides, it shows significant equal to 0.000 and less than the P-value 0.01. The strong positive correlation between stock management and profitability by 0.832 which is not far from value 1. Besides, it shows significant equal to 0.000 and less than the P-value 0.01. |
| DANA ABDULFARIQ OMAR |
EFFECT OF EXTERNAL AUDITOR AND AUDIT COMMITTEE CHARACTERISTICS ON FINANCIAL REPORTING QUALITY: THE CASE OF KURDISTAN REGION/IRAQ |
Dr. Osman Nuri Aras |
The purpose of this study was to look into the relationship between the external auditors and the audit working group qualifications and the reliability of financial statements. Quality of financial reporting was used as the dependent variable, and the effectiveness of the external auditor and audit committee served as the independent factors. Prior studies on the topic of financial reporting quality paid little attention to context outside of Kurdistan. This research stands out since it is the first of its kind to investigate not just audit committee traits but also the external auditors, two distinct dimensions of audit characteristics. The study of “the effect of external auditor and audit committee features on financial reporting quality” of the firms has caught the attention of researchers. Only quantitative methods were used to obtain the data for this study; these methods included the use of questionnaires as well as expert assistance or passed data. Data was gathered from sources with knowledge in accounting, and it was taken into consideration for businesses in Iraq’s Kurdish area. 100 respondents made up the population sample, and SPSS version 26 was used to analyze the data that was gathered. The dependent and independent variables are famous and analyzed by this program by means of linear regression. According to the findings, there is a strong correlation between the qualities of the audit committee plus external auditor and the value of financial reporting. |
| DIYAR AMMAR ABDULSATTAR |
THE RELATIONSHIP BETWEEN THE QUALITY OF EXTERNAL AUDIT AND THE QUALITY OF FINANCIAL INFORMATION REPORT: A FIELD STUDY IN KURDISTAN/IRAQ |
Dr. Osman Nuri Aras |
Difficulties for an external auditor was not counted due to fraud that occurred in any firm or errors inside of financial information. Financial information for any company all over the modern global experience various quantities of challenges, including failures in good decision which could have a specific detrimental impact on product picture or purchasing confidence for a certain company. This study use a survey research design for its research methodology. The population of the research is comprised of a total of two hundred individuals from the four distinct businesses that were chosen. The research receives a total of 161 paper copies of the questionnaire. The Pearson correlation details as primary evidence establishes a strong positive relationship between The Quality of External Audit and Relevance for the reason that R = 0.742 which is positive number and not far from value +1. Also, the Sig=0.000 which is less than P-value 0.01. A moderate positive relationship between The Quality of External Audit and Faithful Representation for the reason that R = 0.523 which is positive number and not far from value +1. Also, the Sig=0.000 which is less than P-value 0.01. A poor positive relationship between The Quality of External Audit and Understandability for the reason that R = 0.420 which is positive number and not far from value +1. Also, the Sig=0.000 which is less than P-value 0.01. A poor positive relationship between The Quality of External Audit and Comparability for the reason that R = 0.365 which is positive number and not far from value +1. Also, the Sig=0.000 which is less than P-value 0.01. A moderate positive relationship between The Quality of External Audit and Timeliness for the reason that R = 0.509 which is positive number and not far from value +1. Also, the Sig=0.000 which is less than P-value 0.01 |
