AL-Qadisiyah Journal For Administrative and Economic sciences

Abstract  The current study seeks to identify the role of knowledge absorptivity, represented by its dimensions (knowledge acquisition, knowledge absorption, knowledge investment, knowledge transfer), and entrepreneurial learning as an independent variable, represented by its dimensions (exploratory entrepreneurial learning, investment entrepreneurial learning), in enhancing customer trust, represented by (benevolence, credibility). The problem of the study is to attempt to explain the rapid changes and challenges in competitive markets, through organizations, to maintain the trust and loyalty of their customers. Customer trust is not merely customer satisfaction; it is a relationship built on reliability, transparency, and quality, and is the foundation of any successful business. Knowledge absorption and entrepreneurial learning are important tools that organizations can use to enhance customer trust. However, many organizations fail to use these tools effectively, leading to a decline in customer trust and a negative impact on the organization's overall performance. This can be expressed through several questions, the most important of which is: Does knowledge absorptivity and entrepreneurial learning play a role in building and enhancing customer trust? What is the impact of each of these on customer confidence among the study sample? The 
study population consisted of lecturers working in private universities affiliated with the holy shrines of Imam Hussein and Al-Abbas in the governorates of Najaf and Karbala. The number of questionnaires distributed amounted to 300. After sorting and verifying the data, the number of questionnaires valid for analysis amounted to 262 out of a total of 274 questionnaires that were retrieved. One of the most important conclusions is the focus of universities on encouraging research and innovation in various fields, which means that these activities enhance the university's 
reputation and increase customer confidence in providing advanced educational content. The most important recommendations included obligating universities to improve communication channels with customers, including students and parents. This requires establishing effective communication mechanisms in a way that enhances transparency and builds trust, which increases customer satisfaction with the services provided. 

Abstract  Using Exploratory factor analysis.( EFA ) as a modern and advanced statistical model in the process of data analysis and health education is important for every citizen, but when a large crowd occurs, medical teams and statistical methods must intervene to address the issue and develop an action plan to avoid the occurrence of patient injuries or epidemic infections among this group of citizens. The importance of combining the factor analysis method with disease transmission emerged from here. The occasion of the Arbaeen pilgrimage is a major event as it brings together millions of citizens annually in a small geographical area. The reason for the lack of health awareness may be the spread of epidemics and diseases. Through this research, we distributed questionnaire forms to visitors infected with diseases, specifically in the year 2024, where the size of the research sample was (600 observations) divided between males and females in numbers respectively (536) and (64). (10 basic variables) were established that have a direct impact on the spread of infection or diseases among visitors. The factor analysis method was used as a statistical method to process this data , The value of the test (KMO) was equal to the test (0.893) and the value of the test (Bartlett's) was equal to (0.00) , which indicates the adequacy of the studied sample and its suitability with the 
exploratory factor analysis method. as it works this method to reduce the variables into main factors. It became clear to us after conducting the analysis that there is There were only two main factors, and the variance value for the first factor was (80.657) and the second factor was (10.743), meaning that these factors explain a value of (91.400) of the total variance value for the phenomenon under study, which is a good and large value, noting that the data were analyzed statistically using the statistical application (SPSS). 

Abstract  The present study seeks to examine the impact of professional skepticism on promoting the auditor’s opinion and its role in achieving the organization’s objectives, based on a sample of (42) auditors in the audit offices of Nineveh governorate. The study utilized the questionnaire as the primary research instrument for collecting data. The research adopted a set of hypotheses, namely, the existence of a significant correlation between professional skepticism and the marketing of the auditor’s opinion from the perspective of the study population members, in addition to the existence of a significant statistical effect of professional skepticism in the marketing of the auditor’s opinion based on the perspectives of the members of the study population from the offices examined. The study arrived at several conclusions, with the most notable being: (The auditor in the offices studied has a high level of professional skepticism in his work, which contributes to identifying fundamental errors and errors resulting from fraud and deception). It also came out with several recommendations, the most prominent of which is enhancing awareness of the importance of continuous training for accountants and auditors, which supports the company’s position in the market and enhances its competitive position. 

Abstract  The study aims to demonstrate the impact of the relationship between accounting disclosure on improving the efficiency of financial markets and enhancing the value of industrial companies in Iraq, highlighting the importance of accounting disclosure in financial reports and its role in improving them. The study population consists of a sample of Iraqi industrial companies listed exclusively on the Iraq Stock Exchange, namely (Baghdad Soft Drinks Company - Iraqi Engineering Works Company - Ready-Made Garments Production Company) within the scope of the study for the years 2022 and 2023. The study concluded that there is a positive and statistically significant relationship between accounting disclosure and the value of industrial companies at a statistical significance level of 0.05, as increasing accounting disclosure and the value of industrial companies by one unit leads to an improvement of (0.760). The results also indicated the significance of the impact relationship with a value of (T) of (14.222), and the stability of the regression coefficients with a value of (F) of (102.444), which contributed to explaining (0.230) of the permissible variance in accounting disclosure and the value of industrial companies at a significance level of 0.05. The study recommended improving the level of accounting disclosure in financial reports through concerted efforts by participating companies, auditors, and the Securities Commission. It also recommended developing legislation to keep pace with new developments and improve the information disclosure process to meet investor needs and simplify their decisions, as well as addressing the causes of the lack of information disclosure by companies listed on the Iraq Stock Exchange. 

Abstract The research aims to demonstrate the importance of artificial intelligence in improving the performance indicators of the banking sector by finding the impact of artificial intelligence indicators in the banking sector Represented by (Asia Cell Hawala, Zain Cash, Electronic portfolio, POS, POC) on some banking indicators represented by cash credit during the study period 2017/2023, as artificial intelligence embodies modern banking software and technologies that seek to perform tasks associated with human intelligence. This contributes to improving banking performance levels through the creation of computer technology that can perform actions similar to those of a human being, interpret structured and unstructured data, and process information derived from data provided by artificial intelligence. Artificial intelligence works through several modern technologies and software with several applications in the banking sector by making loan and credit decisions accurately, in addition to increasing the ability of banks to create better credit models. The (Eviews12) program was used to find the impact of artificial intelligence indicators on cash credit in the Iraqi banking sector with (quarterly data) for the period 2017/2023 ،The study reached the most important conclusions, which are the existence of a significant impact of artificial intelligence on cash credit in the Iraqi banking sector for the period 2017/2023, as a result of improving credit operations by opening better credit routes using modern software, in addition to increasing the ability of credit to better predict results. 

Abstract  The current study seeks to determine the level of direct influence of product quality in its dimensions (performance, characteristics, reliability, conformity, durability, serviceability, product aesthetics, perceived quality) and brand ambassadors in its dimensions (appearance, ambassador credibility, attractiveness, strength) and the level of influence on repurchase intentions (unidimensional) through a sample of Samsung customers in Iraq. In order to achieve the study objectives, the researcher resorted to using the descriptive analytical approach, as the questionnaire form was used as a main tool for collecting data, and it was prepared according to the five-point Likert scale, as the questionnaire consisted of two sections, the first section included general information represented by the personal data of the study sample, and the second section dealt with the paragraphs related to the study variables, as the study community represented by students of the Department of Business Administration in the College of Administration and Economics / University of Babylon as customers of the Samsung brand in Iraq, as the study community amounted to (353) students. The sample size was determined based on the study of (Krejcie & Morgan), which is one of the most widely used formulas in postgraduate research (Krejcie &Morgan, 1970: 607). The researcher distributed (190) questionnaires to the sample members by publishing them electronically on social networking sites that include student groups (WhatsApp - Telegram). (163) questionnaires were retrieved, and all of them were valid for analysis. The rest were neglected due to incomplete answers to the questions. For the purpose of data analysis, statistical analysis programs were used, namely (Microsoft Excel), (SPSS V.26), (Amos. V.23). The study came out with a set of conclusions, the most prominent of which is the existence of a significant direct correlation between product quality and the variable of repurchase intentions, and the existence of a significant direct correlation between brand ambassadors and the variable of repurchase intentions. 

Abstract  The research aims to clarify the role of financial inclusion through its indicators, represented by (the number of bank branches and the number of ATMs), and its impact on bank profitability through its tools, represented by (return on assets). The research problem was identified as a central question: To what extent does financial inclusion affect bank profitability in Iraq To achieve the research objectives and answer the proposed questions, a set of hypotheses was adopted concerning the relationship between the indicators of financial inclusion and bank profitability. The main hypotheses included: the existence of a statistically significant correlation between financial inclusion indicators and bank profitability, and testing their effect using statistical and econometric tools. The analysis was conducted using the statistical programs SPSS 21 and R programming. The study sample was represented by the Iraqi banking sector for the period ( 2014-2023) The research reached several conclusions, the most important of which is the existence of a positive, statistically 
significant correlation between financial inclusion and commercial bank profitability in Iraq. This indicates that improving financial inclusion indicators has a positive impact on the current performance of banks. The research concluded with several recommendations, the most important being: the necessity of adopting a comprehensive national strategy to enhance financial inclusion in Iraq by expanding the network of bank branches, increasing electronic services, and simplifying all procedures. 

Abstract  The purpose of the present study is to examine the feasibility of constructing an investment portfolio using the Sharpe and Jensen indices for a sample of investment companies listed on the Iraq Stock Exchange during the period (2018–2023). The study focused on five companies: Al-Bain Al-Nahrain for Financial Investment, Al Khair for Financial Investment, Al-Ameen for Financial Investment, Al-Weam for Financial Investment, and Al Zawraa for Financial Investment. A descriptive-analytical approach was employed to establish the study variables. To achieve the research objectives, which centered on addressing the formulated problem expressed in the question: What is the role of company stock performance evaluation models in constructing investment portfolios for Investment Companies and companies listed on the Iraq Stock Exchange during the period (2018–2023)?, the study relied on two essential performance evaluation measures, namely the Sharpe Index and the Jensen Index, to guide portfolio construction. Accordingly, two analytical software packages were utilized (SPSS v.29 and Excel v.2019) to derive the required results. The findings revealed a significant correlation and impact among the study variables. Based on these results, it was concluded that risk levels vary substantially across sectors, with the highest risk observed in the banking, financial investment, and industrial sectors. This indicates that the increase in return rates was accompanied by a rise in overall risk levels within these sectors, and such a positive relationship may reduce their attractiveness despite the potential for above-average returns. The study provided several recommendations, foremost of which was the need to benefit from its results in constructing investment portfolios based on growth stocks, which investors may choose to purchase by employing one of the stock evaluation indices. The empirical evidence confirmed that portfolios built on growth features outperformed the overall market portfolio. 

Abstract Banks live and breathe through their digital systems now, which makes cybersecurity less of a side concern and more of a make-or-break issue. You see it most clearly in places like Iraq, where the digital backbone is still being pieced together and, frankly, is easier to exploit. That’s what pushed us to ask: what happens to the quality of financial reporting when cyber threats creep in? We narrowed the focus to three banks—Ashur International, the Bank of Baghdad, and the National Bank of Iraq. They’re at different stages of preparedness, and that gap turned out to be telling. With agency and contingency theories as loose guides, we looked at how the essentials of reporting—timeliness, accuracy, completeness, compliance—hold up when systems are under stress. We surveyed financial officers, IT staff, and internal auditors, then ran the numbers. The pattern was fairly stark: as the sense of cyber risk went up, reporting quality dipped, especially in timeliness and accuracy. Still, the decline wasn’t uniform. Banks with stronger safeguards and more integrated IT systems weathered the pressure better. Which suggests, if anything, that resilience isn’t just technical; it’s bound up with governance, coordination, and people. Cybersecurity, in other words, isn’t an add-on—it’s inseparable from financial transparency and public trust. 

Abstract  Robust variable selection is essential in high-dimensional medical data analysis, where the presence of outliers can significantly impact model performance. This study introduces the Reciprocal Lasso, a novel regularization method that enhances robustness while preserving sparsity in regression modeling. The method incorporates an inverse penalty function that dynamically adjusts the penalization strength based on coefficient magnitudes, reducing sensitivity to extreme values. 
A comprehensive simulation study is conducted to evaluate the performance of the Reciprocal Lasso under varying levels of contamination, comparing it to the Adaptive Lasso and the S-Estimator-based Lasso. To further improve robustness, the model is integrated with Tukey’s Biweight Loss Function and MM-Estimators, which provide stronger resistance against extreme observations and improve estimation stability. The results demonstrate that the Reciprocal Lasso achieves superior variable selection accuracy, lower prediction error, and greater stability in the presence of outliers. Additionally, the method is applied to a real-world medical dataset, where it effectively identifies relevant biomarkers associated with disease progression while maintaining robustness to data anomalies. These findings suggest that the Reciprocal Lasso, combined with advanced robust estimation techniques, is a promising approach for high-dimensional modeling in medical research. Future studies could explore its application in genomic and epidemiological studies, as well as its integration with Bayesian frameworks for uncertainty quantification. 

Abstract As a result of the digital transformations the world is witnessing in general, and Iraq in particular, towards adopting electronic payment systems as an alternative to traditional transactions, this shift is expected to impact monetary liquidity within the Iraqi economy. This is especially true given the Central Bank's drive to reduce reliance on cash and enhance financial inclusion. Since electronic payment systems reduce cash circulation, this will contribute to curbing tax evasion, controlling liquidity, and enhancing financial transparency. This research presents the role of electronic payment systems in managing monetary liquidity, focusing on the challenges and opportunities associated with this transformation in the economic structure. 

Abstract Semiparametric Single Index Models are important and essential tools for addressing the highdimensional problem, as they play an important role in the model-building process and selecting marginal variables. In this research, some modern penal methods have been used, which assess the vector of parameters and simultaneously select the variable for the quasi-parameter single indicator models (MAVE-LASSO) and MAVE Elastic net) to improve the accuracy and predictability of the model. In order to achieve this goal, simulation experiments were conducted to demonstrate the preferences of the methods used in estimating and selecting the variable for the model. Different models, different variations, different sample sizes, and real data of factors influencing patients with blood diabetes were used for comparison and verification of the performance of these methods in practice. The methods studied will be compared by relying on two benchmarks for comparison: the average mean square error (AMSE) and the absolute average mean square error (AMAE), and the results will be obtained based on the R-code. Theoretically and simulation-wise, the MAVE-EN method for estimating and selecting important variables for a single-indicator semi-parametric model has been shown to be effective in dealing with cases of high correlation between explanatory variables in the presence of different variances. 

Abstract  The study aims to demonstrate the impact of integrated reporting and the quality of financial reports on the decisions of investors and beneficiaries in Iraqi commercial banks, as investors and beneficiaries are looking for banks whose financial reports are distinguished by quality. To achieve the research objective, the level of integrated reporting and the level of quality of financial reports of commercial banks listed in the Iraq Stock Exchange were measured for the period from ( 2011 -2020 ) by using measures of the qualitative characteristics of accounting information, represented by the two main characteristics of relevance and faithful representation . The study addressed the concept of integrated reporting, its objectives and types , and the most important objectives, types , standards , and characteristics of the quality of financial reports, such as relevance, faithful representation, verifiability, comparability , and compliance with international accounting standards. The impact of integrated reporting was also analyzed through a review of previous literature and an applied study of banks. The current research, entitled (The Impact of Integrated Reporting on the Qualitative Characteristics of Accounting Information), has designed its methodology to identify the basic problem represented in stating the cognitive foundations of the extent to which the appropriateness of accounting information is achieved within the framework of integrated reporting and to study and analyze the possibility of applying this framework in Iraqi commercial banks in achieving the requirements of customers and beneficiaries.. 

Abstract Financial innovations are among the key factors that directly impact the performance of the banking sector, especially in light of the rapid developments witnessed by the global market. The period extending from 2004 to 2023 witnessed the emergence of many modern financial technologies such as financial technology (FinTech), digital banking services, and artificial intelligence, which contributed to improving the efficiency of banking operations, reducing costs, and enhancing services provided to customers. At the international level, the experiences of several countries have shown that the adoption of financial innovations led to increased competitiveness and 
improved profitability, while improving access to finance and financial security. The research is based on the hypothesis that financial innovations have an impact on banking performance. The study reached a set of results, the most important of which is that financial innovations such as digital banking services contributed to increasing financial inclusion, i.e., expanding the customer base, to include individuals who were not traditionally served, especially in developing countries, In light of this, a set of recommendations was presented, the most important of which is strengthening the regulatory framework and compliance that adapts to innovation by developing and 
implementing flexible regulatory frameworks that allow for the adoption of financial innovations while maintaining financial stability and protecting customers, enhancing governance and transparency in the use of artificial intelligence and data analysis technologies in lending, fraud, and compliance monitoring, and encouraging cooperation between regulatory bodies, banks, and financial technology (FinTech) companies through consultative platforms and live experiments (sandboxes) for innovation. 

Abstract  The internal audit department of most of the Iraqi banks is facing several problems that limit their ability to curb the administrative and financial violations and abuses. Technical problems are attributed to a number of reasons. The main reason is the weakness of the staff in the departments in terms of academic qualification and practical experience. The other reason is the limited support from senior management to these units in terms of providing specialized competencies and other resources. Due to that, these departments were not able to execute the critical tasks of auditing and monitoring the banks and ensuring compliance with the approved controls and policies. The auditing profession, with its professional foundations and standards. It is an essential element in the discovery of weaknesses and shortcomings in institutions. With the use of analytical tools and his professional skills, the auditor traces irrational financial and administrative practices. This makes the internal audit an important oversight tool that enhances transparency and ensures institutional commitment to the protection of public and private funds. Additionally, how well an audit system works relies on people being honest within that institution and its processes. 

Abstract  Iraq's environmental crisis, over the past 20 years, has become incomparable. The explosion of dust affected days — 122 annually in 2000 to 283 by 2022, a rise of 132% — has been recorded by the European Centre for Medium-Range Weather Forecasts. During dust storm events, fine particulate matter (PM2.5) concentrations in the three provinces exceeded WHO air quality guidelines by 14 to 18 times.We obtained hospital admissions spanning three provinces (between January 2000 and December 2024) from 32 governmental hospitals resulting in a total of 864 months for data collection. These clinical reports were cross-referenced with high-resolution satellite data: MODIS-MAIAC at a 1-km level, TROPOMI at a 3.5-km level, and ERA5 reanalysis datasets.The analytical strategy used a negative binomial count model in a Bayesian hierarchical framework with Markov Chain Monte Carlo simulation (50,000 iterations). The results indicate that for every 10 μg/m³ increase in PM2.5, there was a 3.74% increase in admissions of respiratory cases (95% BCI: 2.86-4.63%). The model had a good fit with the performance results: DIC = 8,342.6 and RMSE = 198.3.The peak health effects of exposure were found to be 2 days in the distributed lags models (coefficie nt=0.0142). The highest level of spatial variation was found between geographical areas; Basra, Baghdad, and Karbala were the most sensitive 0.187, 0.134, and 0.089 respectively.

Abstract  The current study focused on knowledge quality as an independent variable with its dimensions (essential knowledge quality, contextual knowledge quality, and applied knowledge quality) and its impact on marketing excellence as a dependent variable consisting of four dimensions (service quality, customer retention, distinctive capabilities, and marketing innovation) to determine the relationship and influence between the two variables. The study was tested as an analytical study of the opinions of employees in private universities and colleges in central and southern Iraq. The sample size was (258). The study relied on the descriptive analytical approach. The researchers aimed to survey the opinions of five respondents for each paragraph. The research included correlation hypotheses, and the statistical program (spss, Amos.v. 29) was adopted to analyze the results, and the study concluded that all hypotheses were accepted. The study reached a set of theoretical and applied conclusions, including that the knowledge quality variable helps raise the level of marketing excellence among private universities in the study community through (essential knowledge quality, contextual knowledge quality, and applicable knowledge quality) to achieve marketing excellence in an environment characterized by change and 
instability. 

Abstract This research aims to clarify the role of external auditing in reducing hidden accounting practices by integrating predictive analytics techniques. It analyzes the effectiveness of external auditing in detecting and mitigating such practices within Iraqi institutions. The study adopts a descriptive (deductive) approach to define the nature of the variables and their relationships, alongside an applied (inductive) method to evaluate financial reports from commercial banks and Iraq Stock Exchange bulletins. Inferential statistical methods were used to test the hypotheses through SPSS (version 16) and AMOS software. Due to the specialized nature of the topic, a purposive sampling method was adopted. The research sample consisted of employees from the Federal Financial Supervision Bureau in Al-Muthanna and Al-Qadisiyyah governorates, representing part of Iraq’s federal oversight system. A total of 70 questionnaires were distributed across both governorates in 2025, targeting professionals directly involved in external auditing. The findings revealed a positive correlation between external auditing and hidden accounting practices, indicating auditors’ awareness and efforts to detect manipulation. The study recommends enhancing auditor independence and equipping them with advanced analytical tools to improve detection capabilities and ensure the integrity of financial statements