Accounting EfficiencyThe Role of Artificial Intelligence in Enhancing Digital Accounting Practices and Improving the Quality of Financial Reports [Volume 26, Special 2, 2025, Pages 54-61]
Accounting disclosureA 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, 2025, Pages 27-39]
Applied statisticsSpatio-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, 2025, Pages 169-180]
Arbaeen pilgrimageHealth 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, 2025, Pages 14-19]
Artificial intelligence techniquesThe 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, 2025, Pages 156-170]
Asia Cell Telecommunications CompanyThe Impact of Technological Innovation on the Development of Digital Entrepreneurship: An Analytical Study on a Sample of Employees at Asia Cell Telecommunications Company [Volume 26, Special 2, 2025, Pages 35-53]
B
Banking MergerHorizontal Bank Mergers in the Face of Financial Crises: An Analytical Study of Commercial Banks in Iraq [Volume 26, Special 1, 2025, Pages 141-147]
Banking PerformanceFinancial Innovations And Their Impact On The Banking Performance Of The United Arab Emirates For The Period (2004-2023) [Volume 26, Issue 4, 2025, Pages 142-157]
Banking SectorImpact of Artificial Intelligence Indicators on Cash Credit in the Iraqi Banking Sector for the Period 2017-2023 [Volume 26, Issue 4, 2025, Pages 41-51]
Banking financing requirementsThe impact of bank financing requirements on the advancement of social entrepreneurship, an analytical study of Al-Tayf Islamic Bank. [Volume 26, Special 1, 2025, Pages 104-117]
Banking profitabilityThe Effect of financial inclusion on enhancing banking sector profits for the period (2010-2021) [Volume 26, Special 1, 2025, Pages 210-220]
Bayesian hierarchical modelingSpatio-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, 2025, Pages 169-180]
C
Central Bank of IraqThe Potential Impact of Money Supply on Foreign Exchange Rates: An Analytical Study of Iraq for the Period (2010-2023) [Volume 26, Special 1, 2025, Pages 33-43]
Central Bank of IraqThe Role of FinTech in Enhancing the Quality of Sustainable Banking Operations [Volume 26, Special 1, 2025, Pages 254-260]
Chameleon leadershipThe 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, 2025, Pages 156-170]
Company stock performance evaluation modelsThe 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, 2025, Pages 73-86]
Computational TrustSecure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2025, Pages 22-34]
Contingency TheoryThe Influence of Cybersecurity Risks on Financial Reporting Quality: Evidence from Selected Iraqi Banks [Volume 26, Issue 4, 2025, Pages 87-97]
D
Data GovernanceSecure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2025, Pages 22-34]
DeterminantsDeterminants of tax policy in achieving economic goals in Iraq [Volume 26, Special 1, 2025, Pages 261-268]
Differential PrivacySecure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2025, Pages 22-34]
Differential evolutionUsing artificial intelligence to estimate the kink regression to analyze Gross Domestic Product and consumer budget [Volume 26, Special 1, 2025, Pages 100-103]
Digital AccountingThe Role of Artificial Intelligence in Enhancing Digital Accounting Practices and Improving the Quality of Financial Reports [Volume 26, Special 2, 2025, Pages 54-61]
Digital EconomyIntegration into the Digital Economy and Modern Technology: An Analytical Study on the Importance of Integrating the Iraqi Economy [Volume 26, Special 1, 2025, Pages 80-85]
Digital EntrepreneurshipThe Impact of Technological Innovation on the Development of Digital Entrepreneurship: An Analytical Study on a Sample of Employees at Asia Cell Telecommunications Company [Volume 26, Special 2, 2025, Pages 35-53]
DigitalizationThe Dynamic Impact of Digitalization on Informal Employment in Iraq: An Analytical Study [Volume 26, Special 1, 2025, Pages 59-64]
Dust stormsSpatio-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, 2025, Pages 169-180]
E
Economic GrowthCombating unemployment and its role in achieving economic stability in Iraq for the period (2003-2022). [Volume 26, Special 1, 2025, Pages 65-73]
Economic GrowthMeasuring 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, 2025, Pages 148-155]
Economic GrowthDeterminants of tax policy in achieving economic goals in Iraq [Volume 26, Special 1, 2025, Pages 261-268]
Economic StabilityCombating unemployment and its role in achieving economic stability in Iraq for the period (2003-2022). [Volume 26, Special 1, 2025, Pages 65-73]
Economic StabilityDeterminants of tax policy in achieving economic goals in Iraq [Volume 26, Special 1, 2025, Pages 261-268]
Economic Value AddedThe impact of measurement and disclosure according to environmental sustainable development indicators on the value of Iraqi economic units [Volume 26, Special 1, 2025, Pages 132-140]
Electronic payment methodsElectronic Payment Methods and Their Impact on Financial Inclusion Using the ARDL Methodology for Iraqi Commercial Banks [Volume 26, Special 1, 2025, Pages 281-288]
Electronic payment systemsAnalysis 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, 2025, Pages 105-119]
Ethical behaviorsThe 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, 2025, Pages 44-58]
Experiential MarketingThe 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, 2025, Pages 1-10]
Exploratory factor analysis( EFA )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, 2025, Pages 14-19]
F
Faithful RepresentationThe Impact of Integrated Reporting on the Quality of Financial Statements (A Practical Study in Iraqi Commercial Banks) [Volume 26, Issue 4, 2025, Pages 130-141]
Financial MarketsA 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, 2025, Pages 27-39]
Financial Report QualityThe Role of Artificial Intelligence in Enhancing Digital Accounting Practices and Improving the Quality of Financial Reports [Volume 26, Special 2, 2025, Pages 54-61]
Financial inclusionThe 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, 2025, Pages 64-72]
Financial inclusionIdentifying the Determinants of Digital Financial Service Efficiency Using the Reciprocal LASSO Method: A Study in the Context of Financial Inclusion [Volume 26, Special 1, 2025, Pages 86-90]
Financial inclusionMeasuring 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, 2025, Pages 200-209]
Financial inclusionThe Effect of financial inclusion on enhancing banking sector profits for the period (2010-2021) [Volume 26, Special 1, 2025, Pages 210-220]
Financial inclusionFinTech and Financial Inclusion in Iraq: Opportunities and Challenges [Volume 26, Special 1, 2025, Pages 228-233]
Financial inclusionExploring the Impact of Financial Inclusion on Banking Stability in Iraq for the Period (2010-2023) Using Modern Statistical Methods [Volume 26, Special 1, 2025, Pages 234-245]
Financial inclusionThe Role of FinTech in Enhancing the Quality of Sustainable Banking Operations [Volume 26, Special 1, 2025, Pages 254-260]
Financial inclusionElectronic Payment Methods and Their Impact on Financial Inclusion Using the ARDL Methodology for Iraqi Commercial Banks [Volume 26, Special 1, 2025, Pages 281-288]
Financial innovationsFinancial Innovations And Their Impact On The Banking Performance Of The United Arab Emirates For The Period (2004-2023) [Volume 26, Issue 4, 2025, Pages 142-157]
Financial reporting qualityThe Influence of Cybersecurity Risks on Financial Reporting Quality: Evidence from Selected Iraqi Banks [Volume 26, Issue 4, 2025, Pages 87-97]
Financial reporting qualityThe Impact of Integrated Reporting on the Quality of Financial Statements (A Practical Study in Iraqi Commercial Banks) [Volume 26, Issue 4, 2025, Pages 130-141]
FintechDigital Financial Services and Customer Protection [Volume 26, Special 1, 2025, Pages 12-20]
FintechFinTech and Financial Inclusion in Iraq: Opportunities and Challenges [Volume 26, Special 1, 2025, Pages 228-233]
FintechThe Role of FinTech in Enhancing the Quality of Sustainable Banking Operations [Volume 26, Special 1, 2025, Pages 254-260]
Foreign exchange rateThe Potential Impact of Money Supply on Foreign Exchange Rates: An Analytical Study of Iraq for the Period (2010-2023) [Volume 26, Special 1, 2025, Pages 33-43]
Fraud PreventionThe Role of Smart Accounting Auditing in Enhancing the Fight Against Financial Fraud in Iraqi Private Companies [Volume 26, Special 1, 2025, Pages 91-99]
G
Governmental and Private InstitutionsThe Role of Artificial Intelligence in Enhancing Digital Accounting Practices and Improving the Quality of Financial Reports [Volume 26, Special 2, 2025, Pages 54-61]
Green UniversitiesAssessing the Impact of Recycling Practices on Sustainable Performance: An Analytical Study of Opinions of Employees at Al-Mustaqbal University [Volume 26, Special 2, 2025, Pages 11-21]
H
Hidden Accounting Practices"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, 2025, Pages 192-207]
Homomorphic encryptionSecure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2025, Pages 22-34]
I
Indirect taxesThe Reality of Indirect Tax Revenues and Strategies for Their Maximization in Iraq [Volume 26, Special 1, 2025, Pages 221-227]
InflationCombating unemployment and its role in achieving economic stability in Iraq for the period (2003-2022). [Volume 26, Special 1, 2025, Pages 65-73]
Informal EmploymentThe Dynamic Impact of Digitalization on Informal Employment in Iraq: An Analytical Study [Volume 26, Special 1, 2025, Pages 59-64]
Integrated reportingThe Impact of Integrated Reporting on the Quality of Financial Statements (A Practical Study in Iraqi Commercial Banks) [Volume 26, Issue 4, 2025, Pages 130-141]
Intelligent Accounting AuditingThe Role of Smart Accounting Auditing in Enhancing the Fight Against Financial Fraud in Iraqi Private Companies [Volume 26, Special 1, 2025, Pages 91-99]
Interest RateAssessing 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, 2025, Pages 1-11]
Investment portfolioThe 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, 2025, Pages 73-86]
IraqSpatio-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, 2025, Pages 169-180]
IraqAssessing 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, 2025, Pages 1-11]
IraqThe Potential Impact of Money Supply on Foreign Exchange Rates: An Analytical Study of Iraq for the Period (2010-2023) [Volume 26, Special 1, 2025, Pages 33-43]
IraqIntegration into the Digital Economy and Modern Technology: An Analytical Study on the Importance of Integrating the Iraqi Economy [Volume 26, Special 1, 2025, Pages 80-85]
IraqIdentifying the Determinants of Digital Financial Service Efficiency Using the Reciprocal LASSO Method: A Study in the Context of Financial Inclusion [Volume 26, Special 1, 2025, Pages 86-90]
IraqThe Reality of Indirect Tax Revenues and Strategies for Their Maximization in Iraq [Volume 26, Special 1, 2025, Pages 221-227]
IraqExploring the Impact of Financial Inclusion on Banking Stability in Iraq for the Period (2010-2023) Using Modern Statistical Methods [Volume 26, Special 1, 2025, Pages 234-245]
Iraq stock exchangeThe 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, 2025, Pages 73-86]
Iraqi Islamic banksThe 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, 2025, Pages 158-168]
Iraqi Private CompaniesThe Role of Smart Accounting Auditing in Enhancing the Fight Against Financial Fraud in Iraqi Private Companies [Volume 26, Special 1, 2025, Pages 91-99]
Iraqi banking sectorThe 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, 2025, Pages 64-72]
Iraqi banksThe Influence of Cybersecurity Risks on Financial Reporting Quality: Evidence from Selected Iraqi Banks [Volume 26, Issue 4, 2025, Pages 87-97]
Iraqi commercial banksHorizontal Bank Mergers in the Face of Financial Crises: An Analytical Study of Commercial Banks in Iraq [Volume 26, Special 1, 2025, Pages 141-147]
Iraqi economyThe Dynamic Impact of Digitalization on Informal Employment in Iraq: An Analytical Study [Volume 26, Special 1, 2025, Pages 59-64]
L
LASSOPenalized Methods in Semiparametric Single Index Models Using MAVE-LASSO and MAVE-Elastic Net [Volume 26, Issue 4, 2025, Pages 120-129]
Luxury HotelsThe 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, 2025, Pages 1-10]
M
Modern TechnologyIntegration into the Digital Economy and Modern Technology: An Analytical Study on the Importance of Integrating the Iraqi Economy [Volume 26, Special 1, 2025, Pages 80-85]
Monetary LiquidityAnalysis 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, 2025, Pages 105-119]
Monetary StabilityAssessing 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, 2025, Pages 1-11]
Money SupplyThe Potential Impact of Money Supply on Foreign Exchange Rates: An Analytical Study of Iraq for the Period (2010-2023) [Volume 26, Special 1, 2025, Pages 33-43]
O
OverdispersionSpatio-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, 2025, Pages 169-180]
P
PM2.5Spatio-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, 2025, Pages 169-180]
PUBLIC SPENDINGAssessing 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, 2025, Pages 1-11]
Predictive Analytics"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, 2025, Pages 192-207]
Product QualityThe 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, 2025, Pages 52-63]
Professional skepticismThe 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, 2025, Pages 20-26]
Reciprocal LassoIdentifying the Determinants of Digital Financial Service Efficiency Using the Reciprocal LASSO Method: A Study in the Context of Financial Inclusion [Volume 26, Special 1, 2025, Pages 86-90]
RecyclingAssessing the Impact of Recycling Practices on Sustainable Performance: An Analytical Study of Opinions of Employees at Al-Mustaqbal University [Volume 26, Special 2, 2025, Pages 11-21]
RegTechSecure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2025, Pages 22-34]
Respiratory diseasesSpatio-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, 2025, Pages 169-180]
Risk AssessmentThe Role of Smart Accounting Auditing in Enhancing the Fight Against Financial Fraud in Iraqi Private Companies [Volume 26, Special 1, 2025, Pages 91-99]
Risk DisclosureThe Influence of Cybersecurity Risks on Financial Reporting Quality: Evidence from Selected Iraqi Banks [Volume 26, Issue 4, 2025, Pages 87-97]
Secure BankingSecure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2025, Pages 22-34]
Semiparametric Single Index ModelsPenalized Methods in Semiparametric Single Index Models Using MAVE-LASSO and MAVE-Elastic Net [Volume 26, Issue 4, 2025, Pages 120-129]
Service EfficiencyIdentifying the Determinants of Digital Financial Service Efficiency Using the Reciprocal LASSO Method: A Study in the Context of Financial Inclusion [Volume 26, Special 1, 2025, Pages 86-90]
Spatiotemporal analysisSpatio-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, 2025, Pages 169-180]
Statistical Package for the Social Sciences (SPSS)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, 2025, Pages 14-19]
Strategic thinking stylesThe 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, 2025, Pages 72-82]
Sustainable DevelopmentThe impact of measurement and disclosure according to environmental sustainable development indicators on the value of Iraqi economic units [Volume 26, Special 1, 2025, Pages 132-140]
Sustainable PerformanceAssessing the Impact of Recycling Practices on Sustainable Performance: An Analytical Study of Opinions of Employees at Al-Mustaqbal University [Volume 26, Special 2, 2025, Pages 11-21]
T
Tax PolicyDeterminants of tax policy in achieving economic goals in Iraq [Volume 26, Special 1, 2025, Pages 261-268]
Tax RevenuesMeasuring 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, 2025, Pages 148-155]
Technological innovationThe Impact of Technological Innovation on the Development of Digital Entrepreneurship: An Analytical Study on a Sample of Employees at Asia Cell Telecommunications Company [Volume 26, Special 2, 2025, Pages 35-53]
Technology InfrastructureFinTech and Financial Inclusion in Iraq: Opportunities and Challenges [Volume 26, Special 1, 2025, Pages 228-233]
Time Series DataIdentifying the Determinants of Digital Financial Service Efficiency Using the Reciprocal LASSO Method: A Study in the Context of Financial Inclusion [Volume 26, Special 1, 2025, Pages 86-90]
TransparencyThe Role of Smart Accounting Auditing in Enhancing the Fight Against Financial Fraud in Iraqi Private Companies [Volume 26, Special 1, 2025, Pages 91-99]
Trusted Execution EnvironmentsSecure Intelligence in Banking: An Integrated Framework for Artificial Intelligence with Data Privacy and Security Preservation [Volume 26, Special 2, 2025, Pages 22-34]
U
UnemploymentCombating unemployment and its role in achieving economic stability in Iraq for the period (2003-2022). [Volume 26, Special 1, 2025, Pages 65-73]
V
Value acquisition capabilitiesTHE 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, 2025, Pages 62-71]