A. Hamada, Afraa Identifying the Determinants of Digital Financial Service Efficiency Using the Reciprocal LASSO Method: A Study in the Context of Financial Inclusion [Volume 26, Special 1, 2026, Pages 86-90]
Abd AL Gbar Abas, Mlath The impact of measurement and disclosure according to environmental sustainable development indicators on the value of Iraqi economic units [Volume 26, Special 1, 2026, Pages 132-140]
Abd Farhan, Esraa Digital Financial Services and Customer Protection [Volume 26, Special 1, 2026, Pages 12-20]
Abd Mohammed Ali, Amal Assessing the Impact of Recycling Practices on Sustainable Performance: An Analytical Study of Opinions of Employees at Al-Mustaqbal University [Volume 26, Special 2, 2026, Pages 11-21]
Abdalriadha, Rand Using artificial intelligence to estimate the kink regression to analyze Gross Domestic Product and consumer budget [Volume 26, Special 1, 2026, Pages 100-103]
Abdul AL Ameer Hassouni, Atheer The Impact of Product Quality and Brand Ambassadors on Repurchase Intentions A Survey Study of the Opinions of a Sample of Samsung Customers in Iraq [Volume 26, Issue 4, 2026, Pages 52-63]
Abdul Abbas Jassim, Mohanad The Role of Ethical Behaviors in Achieving Quality Banking Services An Analytical Study of the Opinions of a Sample of Employees in Private Banks Operating in Najaf Governorate [Volume 26, Special 1, 2026, Pages 44-58]
Abdul Ali Ghali, Batool Integration into the Digital Economy and Modern Technology: An Analytical Study on the Importance of Integrating the Iraqi Economy [Volume 26, Special 1, 2026, Pages 80-85]
Abdul Amir Hassoni, Atheer The Role Of Artificial Intelligence Applications In Enhancing Experiential Marketing Practices:An analytical study of the opinions of a sample of employees of luxury hotels / Baghdad [Volume 26, Special 2, 2026, Pages 1-10]
Abdul Hussein, Ali The Reality of Indirect Tax Revenues and Strategies for Their Maximization in Iraq [Volume 26, Special 1, 2026, Pages 221-227]
Abdullah Yassen Al-Maliki, Nidhal The Role of FinTech in Enhancing the Quality of Sustainable Banking Operations [Volume 26, Special 1, 2026, Pages 254-260]
Abdulrazaq, Dhyaa Identifying the Determinants of Digital Financial Service Efficiency Using the Reciprocal LASSO Method: A Study in the Context of Financial Inclusion [Volume 26, Special 1, 2026, Pages 86-90]
Abdulrazaq Abduljabar Al-Laban, Dhyaa The Role of Smart Accounting Auditing in Enhancing the Fight Against Financial Fraud in Iraqi Private Companies [Volume 26, Special 1, 2026, Pages 91-99]
Abed Sagban, Muna The Role of Artificial Intelligence in Enhancing Digital Accounting Practices and Improving the Quality of Financial Reports [Volume 26, Special 2, 2026, Pages 54-61]
Adel Salman, Zaid The Influence of Cybersecurity Risks on Financial Reporting Quality: Evidence from Selected Iraqi Banks [Volume 26, Issue 4, 2026, Pages 87-97]
Adnan Abbas, Firas The Impact of Artificial Intelligence Techniques in Chameleon Leadership: An exploratory study of the opinions of a sample of senior and middle management in a group of private banks in Babil and Diwaniyah Governorates [Volume 26, Special 1, 2026, Pages 156-170]
Al-Baqir Jaber Mawat, Mohammed The impact of bank financing requirements on the advancement of social entrepreneurship, an analytical study of Al-Tayf Islamic Bank. [Volume 26, Special 1, 2026, Pages 104-117]
Al-Kadhim, Laith Kazem The Strategic Role of Green Technology in Promoting Pillars of Sustainable Organizational Behavior in Smart Universities An Analytical Study at the University of Babylon [Volume 26, Special 2, 2026, Pages 83-90]
Al-Laban, Abduljabar Identifying the Determinants of Digital Financial Service Efficiency Using the Reciprocal LASSO Method: A Study in the Context of Financial Inclusion [Volume 26, Special 1, 2026, Pages 86-90]
Ali Abdulrasool, Hussien The Impact of Knowledge Quality in Achieving Marketing Excellence: an analytical study of the opinions of employees in private universities and colleges in the Middle Euphrates region - Iraq. [Volume 26, Issue 4, 2026, Pages 181-191]
Ali Abed Al-Mayali, Ashwaq The Role of Smart Accounting Auditing in Enhancing the Fight Against Financial Fraud in Iraqi Private Companies [Volume 26, Special 1, 2026, Pages 91-99]
Ali Mattar, Laith Assessing the Impact of Recycling Practices on Sustainable Performance: An Analytical Study of Opinions of Employees at Al-Mustaqbal University [Volume 26, Special 2, 2026, Pages 11-21]
Ali Nima, Tuqa Impact of Artificial Intelligence Indicators on Cash Credit in the Iraqi Banking Sector for the Period 2017-2023 [Volume 26, Issue 4, 2026, Pages 41-51]
Ali Rahim Anad, Sahab The impact of bank financing requirements on the advancement of social entrepreneurship, an analytical study of Al-Tayf Islamic Bank. [Volume 26, Special 1, 2026, Pages 104-117]
Alwan Mohammed, Mhesn The Impact of Knowledge Quality in Achieving Marketing Excellence: an analytical study of the opinions of employees in private universities and colleges in the Middle Euphrates region - Iraq. [Volume 26, Issue 4, 2026, Pages 181-191]
Alwan Muhammad, Mohsen Integration into the Digital Economy and Modern Technology: An Analytical Study on the Importance of Integrating the Iraqi Economy [Volume 26, Special 1, 2026, Pages 80-85]
D
Diaa Mousa, Ali The Strategic Role of Green Technology in Promoting Pillars of Sustainable Organizational Behavior in Smart Universities An Analytical Study at the University of Babylon [Volume 26, Special 2, 2026, Pages 83-90]
Duraid Hamid, Omar Digital Financial Services and Customer Protection [Volume 26, Special 1, 2026, Pages 12-20]
E
Ebd Al-Khudair Al-Shalan, Abbas The impact of bank financing requirements on the advancement of social entrepreneurship, an analytical study of Al-Tayf Islamic Bank. [Volume 26, Special 1, 2026, Pages 104-117]
F
Fadel Obaid, Abbas Financial Innovations And Their Impact On The Banking Performance Of The United Arab Emirates For The Period (2004-2023) [Volume 26, Issue 4, 2026, Pages 142-157]
Faisal Mohammed Ali, Ghazi The Role of FinTech in Enhancing the Quality of Sustainable Banking Operations [Volume 26, Special 1, 2026, Pages 254-260]
Fawzi Abdul-Sada, Rehab The Role of Selected Financial Inclusion Indicators in the Profitability of Banks: An Applied Study on a Sample of Banks Listed in the Iraq Stock Exchange for the Financial Period (2014-2023) [Volume 26, Issue 4, 2026, Pages 64-72]
Firas Adnan, Ahmed The Impact of Artificial Intelligence Techniques in Chameleon Leadership: An exploratory study of the opinions of a sample of senior and middle management in a group of private banks in Babil and Diwaniyah Governorates [Volume 26, Special 1, 2026, Pages 156-170]
G
Ghanim Khashan Alzubaidi, Hussein Horizontal Bank Mergers in the Face of Financial Crises: An Analytical Study of Commercial Banks in Iraq [Volume 26, Special 1, 2026, Pages 141-147]
H
H Shubbar, Hadir Secure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2026, Pages 22-34]
H. Raheem, Saif Identifying the Determinants of Digital Financial Service Efficiency Using the Reciprocal LASSO Method: A Study in the Context of Financial Inclusion [Volume 26, Special 1, 2026, Pages 86-90]
Hadi Abboud, Abbas The Impact of Integrated Reporting on the Quality of Financial Statements (A Practical Study in Iraqi Commercial Banks) [Volume 26, Issue 4, 2026, Pages 130-141]
Hadi Abdul Amir, Hussein Measuring the impact of financial inclusion indicators on improving the level of financial well-being in Iraq for the period 2017-2024 [Volume 26, Special 1, 2026, Pages 200-209]
Hameed Kareem, Ahmed The Impact of Artificial Intelligence Techniques in Chameleon Leadership: An exploratory study of the opinions of a sample of senior and middle management in a group of private banks in Babil and Diwaniyah Governorates [Volume 26, Special 1, 2026, Pages 156-170]
Hamid Hadi, Fadhel Measuring the impact of financial inclusion indicators on improving the level of financial well-being in Iraq for the period 2017-2024 [Volume 26, Special 1, 2026, Pages 200-209]
Hasan Dinar, Karrar The Strategic Role of Green Technology in Promoting Pillars of Sustainable Organizational Behavior in Smart Universities An Analytical Study at the University of Babylon [Volume 26, Special 2, 2026, Pages 83-90]
Hasan Kadhim, Thaer Digital Financial Inclusion: A Tool for Women's Economic Empowerment (Selected International Experiences))) [Volume 26, Special 1, 2026, Pages 74-79]
Hatam Attieh, Karrar Measuring the impact of financial inclusion indicators on improving the level of financial well-being in Iraq for the period 2017-2024 [Volume 26, Special 1, 2026, Pages 200-209]
Hazem Abd Alamir Abd Al Hussein, Duaa The Potential Impact of Money Supply on Foreign Exchange Rates: An Analytical Study of Iraq for the Period (2010-2023) [Volume 26, Special 1, 2026, Pages 33-43]
Hosam Raheem, Saif The Role of Smart Accounting Auditing in Enhancing the Fight Against Financial Fraud in Iraqi Private Companies [Volume 26, Special 1, 2026, Pages 91-99]
Hosam Raheem, Saif Exploring the Impact of Financial Inclusion on Banking Stability in Iraq for the Period (2010-2023) Using Modern Statistical Methods [Volume 26, Special 1, 2026, Pages 234-245]
Hussein Abdu, Nidal The role of auditing in improving the quality of financial reporting [Volume 26, Special 1, 2026, Pages 246-253]
Hussein Abdullah, Fatimah THE ROLE OF VALUE ACQUISITION CAPABILITIES IN DIGITAL TRANSFORMATION READINESS:An Analytical Study of the Opinions of a Sample of Faculty Members in Private Universities in the Middle Euphrates Region [Volume 26, Special 2, 2026, Pages 62-71]
Hussein Al-Hlaly, Fawziah The Role of FinTech in Enhancing the Quality of Sustainable Banking Operations [Volume 26, Special 1, 2026, Pages 254-260]
I
Imad Khudhair Al-Abboudi, Ali The Impact of Internal Audit Procedures on Limiting Irresponsible Financial and Administrative Practices: An Applied Study on a Sample of Iraqi Islamic Banks [Volume 26, Issue 4, 2026, Pages 158-168]
Ismael Abdullah, Gailan FinTech and Financial Inclusion in Iraq: Opportunities and Challenges [Volume 26, Special 1, 2026, Pages 228-233]
J
J.Tuama, Sanaa. Penalized Methods in Semiparametric Single Index Models Using MAVE-LASSO and MAVE-Elastic Net [Volume 26, Issue 4, 2026, Pages 120-129]
Jabbar Abdul, Maliha Integration into the Digital Economy and Modern Technology: An Analytical Study on the Importance of Integrating the Iraqi Economy [Volume 26, Special 1, 2026, Pages 80-85]
Jabbar Abdul, Maliha The Reality of Indirect Tax Revenues and Strategies for Their Maximization in Iraq [Volume 26, Special 1, 2026, Pages 221-227]
Jassim Abood, Ayed Electronic Payment Methods and Their Impact on Financial Inclusion Using the ARDL Methodology for Iraqi Commercial Banks [Volume 26, Special 1, 2026, Pages 281-288]
Jassim Shuaibeth, Sundus Digital Financial Inclusion: A Tool for Women's Economic Empowerment (Selected International Experiences))) [Volume 26, Special 1, 2026, Pages 74-79]
Jassim Shuaibeth, Sundus Integration into the Digital Economy and Modern Technology: An Analytical Study on the Importance of Integrating the Iraqi Economy [Volume 26, Special 1, 2026, Pages 80-85]
Jawad Kadhim Al-Saeedi, Sana The Role of Absorptive Capacity of Knowledge and Entrepreneurial Learning in Enhancing Customer Trust: An Analytical Study in the Private Universities Affiliated with the Holy Hussainiya and Abbasid Shrines. [Volume 26, Issue 4, 2026, Pages 1-13]
Jawad Shake, Fatima The role of auditing in improving the quality of financial reporting [Volume 26, Special 1, 2026, Pages 246-253]
Jumaah Kareem, Mohammed "The Role of External Auditing in Reducing Hidden Accounting Practices: The Mediating Role of Predictive Analytics Technology" (Field Study: Opinions of a Sample of Employees at the Federal Board of Supreme Audit [Volume 26, Issue 4, 2026, Pages 192-207]
K
Kadhem Hussin Shubar, Raunaq The Role of Ethical Behaviors in Achieving Quality Banking Services An Analytical Study of the Opinions of a Sample of Employees in Private Banks Operating in Najaf Governorate [Volume 26, Special 1, 2026, Pages 44-58]
Kadhim Ayal, Alyaa Measuring the Effect of Some Fiscal Stability Indicators on The Tax Revenues: Iraq as a Case Study For the Period (2004-2023) [Volume 26, Special 1, 2026, Pages 148-155]
Kadhim Sabah Al-Khaykanee, Nazar Exploring the Impact of Financial Inclusion on Banking Stability in Iraq for the Period (2010-2023) Using Modern Statistical Methods [Volume 26, Special 1, 2026, Pages 234-245]
Kamil Hamzah, Ameer Health culture and factors associated with it among service providers in Hussein processions during the arbeenia mass gathering in Babylon Governorate, 2024 by using statistical analysis [Volume 26, Issue 4, 2026, Pages 14-19]
Kareem Kata Ali Al-Nashy, Sahar Financial Innovations And Their Impact On The Banking Performance Of The United Arab Emirates For The Period (2004-2023) [Volume 26, Issue 4, 2026, Pages 142-157]
Kareem Katae, Sahar Digital Financial Inclusion: A Tool for Women's Economic Empowerment (Selected International Experiences))) [Volume 26, Special 1, 2026, Pages 74-79]
Kazem Faleh Al-Jubouri, Huda The Impact of Dividend Distributions on Stock Prices and Its Reflection on Firm Value [Volume 26, Special 1, 2026, Pages 190-199]
Khadir Kanawi, Nadia The Reality of Indirect Tax Revenues and Strategies for Their Maximization in Iraq [Volume 26, Special 1, 2026, Pages 221-227]
Khazim Sabah, Nizar Assessing the Monetary Stability Situation in Light of Changes in Public Spending, An Analytical Study of the Iraqi Economy for the Period (2010-2023) [Volume 26, Special 1, 2026, Pages 1-11]
Khazim Sabah, Nizar The Potential Impact of Money Supply on Foreign Exchange Rates: An Analytical Study of Iraq for the Period (2010-2023) [Volume 26, Special 1, 2026, Pages 33-43]
Kuti Nasser, Ammar Spatio-Temporal Analysis of the Impact of Dust Storms on Hospital Admissions for Respiratory Diseases using Negative Binomial Models and Satellite Data within a Bayesian Probabilistic Framework. [Volume 26, Issue 4, 2026, Pages 169-180]
M
Mahdi Hadi, Ahmed The impact of measurement and disclosure according to environmental sustainable development indicators on the value of Iraqi economic units [Volume 26, Special 1, 2026, Pages 132-140]
Mahdi Hassan, Huda The Role Of Artificial Intelligence Applications In Enhancing Experiential Marketing Practices:An analytical study of the opinions of a sample of employees of luxury hotels / Baghdad [Volume 26, Special 2, 2026, Pages 1-10]
Majid Hussein, Ahmed The Strategic Role of Green Technology in Promoting Pillars of Sustainable Organizational Behavior in Smart Universities An Analytical Study at the University of Babylon [Volume 26, Special 2, 2026, Pages 83-90]
Mohammed Abdullah Al-Baaj, Qasim "The Role of External Auditing in Reducing Hidden Accounting Practices: The Mediating Role of Predictive Analytics Technology" (Field Study: Opinions of a Sample of Employees at the Federal Board of Supreme Audit [Volume 26, Issue 4, 2026, Pages 192-207]
Mohammed Abdullah Al-Baaj, Qasim The Effect of Internal Audit Quality on Operational Performance Indicators and its Reflection on the Value of Economic entity (An Empirical Study) [Volume 26, Special 1, 2026, Pages 171-189]
Mohammed Abdullah Al-Baaj, Qasim The Impact of Dividend Distributions on Stock Prices and Its Reflection on Firm Value [Volume 26, Special 1, 2026, Pages 190-199]
Mohlhal Sabkha Alshami, Kamel The Effect of Internal Audit Quality on Operational Performance Indicators and its Reflection on the Value of Economic entity (An Empirical Study) [Volume 26, Special 1, 2026, Pages 171-189]
Monadhel Qasim, Raghad The Possibility of Constructing an Investment Portfolio Using Sharpe and Jensen Indicators: Evidence from a Sample of Investment Companies in the Iraq Stock Exchange [Volume 26, Issue 4, 2026, Pages 73-86]
Mousa Abd Al- jubouri, Athraa The industrial specialization of the external auditor and its impact on investors' decisions [Volume 26, Special 1, 2026, Pages 118-131]
Muhammad Ali Kashkool, Hussein The Role of FinTech in Enhancing the Quality of Sustainable Banking Operations [Volume 26, Special 1, 2026, Pages 254-260]
Mustafa Shaker, Essam The role of auditing in improving the quality of financial reporting [Volume 26, Special 1, 2026, Pages 246-253]
N
Nadib Ali Al-Sultany, Yassin Measuring and analyzing the impact of digital government development on increasing tax revenues - the UAE experience with the possibility of benefiting from it in Iraq for the period (2004-2024) [Volume 26, Special 1, 2026, Pages 269-280]
Naeem Bachi, Adheem The impact of measurement and disclosure according to environmental sustainable development indicators on the value of Iraqi economic units [Volume 26, Special 1, 2026, Pages 132-140]
Nazhan Mahmood, Tahreer The Mediating role Of strategic flexsiblte In relationship Between Patterns of strategic thinking And Institutional performance: A Study on Iraqi private university [Volume 26, Special 2, 2026, Pages 72-82]
Nihad Mohammed Al-Taie, Ahmed Measuring and analyzing the impact of digital government development on increasing tax revenues - the UAE experience with the possibility of benefiting from it in Iraq for the period (2004-2024) [Volume 26, Special 1, 2026, Pages 269-280]
Q
Qader Mahmood, Ali Abdu The Mediating role Of strategic flexsiblte In relationship Between Patterns of strategic thinking And Institutional performance: A Study on Iraqi private university [Volume 26, Special 2, 2026, Pages 72-82]
Qasim Hashim, Tufouf The Impact of Integrated Reporting on the Quality of Financial Statements (A Practical Study in Iraqi Commercial Banks) [Volume 26, Issue 4, 2026, Pages 130-141]
Qasim Jumaah, Asmaa The Role of Absorptive Capacity of Knowledge and Entrepreneurial Learning in Enhancing Customer Trust: An Analytical Study in the Private Universities Affiliated with the Holy Hussainiya and Abbasid Shrines. [Volume 26, Issue 4, 2026, Pages 1-13]
R
R. Dikheel, Tahir Using artificial intelligence to estimate the kink regression to analyze Gross Domestic Product and consumer budget [Volume 26, Special 1, 2026, Pages 100-103]
Radi Athab, Khawla The Role of Selected Financial Inclusion Indicators in the Profitability of Banks: An Applied Study on a Sample of Banks Listed in the Iraq Stock Exchange for the Financial Period (2014-2023) [Volume 26, Issue 4, 2026, Pages 64-72]
Rasim Jabbar, Yusra Electronic Payment Methods and Their Impact on Financial Inclusion Using the ARDL Methodology for Iraqi Commercial Banks [Volume 26, Special 1, 2026, Pages 281-288]
Razak Hussain Ashour, Rehab The Impact of Product Quality and Brand Ambassadors on Repurchase Intentions A Survey Study of the Opinions of a Sample of Samsung Customers in Iraq [Volume 26, Issue 4, 2026, Pages 52-63]
S
Saber Sharif, Anfal The Impact of Professional Skepticism on Auditor Opinion: A Survey Study of the Opinions of a Sample of Auditors in the Audit Offices of Nineveh Governorate [Volume 26, Issue 4, 2026, Pages 20-26]
Saeed Aidi, Iman A study of the impact of accounting disclosure on improving the efficiency of financial markets and enhancing their market value – An analytical study in Iraqi industrial companies. [Volume 26, Issue 4, 2026, Pages 27-39]
Salal Rahi Al-Hasnawi, Salim The Possibility of Constructing an Investment Portfolio Using Sharpe and Jensen Indicators: Evidence from a Sample of Investment Companies in the Iraq Stock Exchange [Volume 26, Issue 4, 2026, Pages 73-86]
Salal Sahib, Maiami FinTech and Financial Inclusion in Iraq: Opportunities and Challenges [Volume 26, Special 1, 2026, Pages 228-233]
Sameer Jawad, Maryam The Effect of financial inclusion on enhancing banking sector profits for the period (2010-2021) [Volume 26, Special 1, 2026, Pages 210-220]
Sami Shammran, Sarmad The Impact of Artificial Intelligence Techniques in Chameleon Leadership: An exploratory study of the opinions of a sample of senior and middle management in a group of private banks in Babil and Diwaniyah Governorates [Volume 26, Special 1, 2026, Pages 156-170]
Sayah Shakhir, Saja Analysis of the Role of Electronic Payment Systems in Enhancing the Efficiency of Monetary Liquidity in Iraq for the Period (2018-2023) [Volume 26, Issue 4, 2026, Pages 105-119]
Shadahan Adday, Noor Determinants of tax policy in achieving economic goals in Iraq [Volume 26, Special 1, 2026, Pages 261-268]
Shakar Abd al –Shara, Aqeel The Effect of financial inclusion on enhancing banking sector profits for the period (2010-2021) [Volume 26, Special 1, 2026, Pages 210-220]
Shaker Abdul-Sharaa, Aqeel Impact of Artificial Intelligence Indicators on Cash Credit in the Iraqi Banking Sector for the Period 2017-2023 [Volume 26, Issue 4, 2026, Pages 41-51]
Shaker Omran Alwan, Ekhlas Assessing the Monetary Stability Situation in Light of Changes in Public Spending, An Analytical Study of the Iraqi Economy for the Period (2010-2023) [Volume 26, Special 1, 2026, Pages 1-11]
Shakir Ketab, Reem The Dynamic Impact of Digitalization on Informal Employment in Iraq: An Analytical Study [Volume 26, Special 1, 2026, Pages 59-64]
T
Thamer Abdul Ameer, Ali THE ROLE OF VALUE ACQUISITION CAPABILITIES IN DIGITAL TRANSFORMATION READINESS:An Analytical Study of the Opinions of a Sample of Faculty Members in Private Universities in the Middle Euphrates Region [Volume 26, Special 2, 2026, Pages 62-71]
Z
Zamil Khader Al-Hilali, Dhiaa The industrial specialization of the external auditor and its impact on investors' decisions [Volume 26, Special 1, 2026, Pages 118-131]
Zuhair Mahdi, Zainab The Role of Artificial Intelligence in Enhancing Digital Accounting Practices and Improving the Quality of Financial Reports [Volume 26, Special 2, 2026, Pages 54-61]