Anfal saber shareef -

Gender	FEMALE
Place of Work	Technical college of Management/ Mosul
Position	accounting
Qualification	Master
Speciality	accounting
Email	anfalss@ntu.edu.iq
Phone	07704100663
Address	alhay alziraeiu, Ninevah, Mosul, Iraq

Publications

Soft Skills and Their Role in the Quality of Accounting Profits: An Exploratory Study of the Opinions of a Sample of Accountants of Industrial Companies in Nineveh Governorate

Dec 8, 2024

Journal International Journal of Economics, Management and Accounting

DOI https://doi.org/10.61132/ijema.v1i4.241

Issue 4

Volume 1

The research aims to examine the relationship and impact between soft skills (independent variable) and the quality of accounting profits (dependent variable) by surveying the opinions of accountants in several industrial companies in Nineveh Province. To achieve this goal, a questionnaire was distributed to a randomly selected sample of 31 respondents. The research employed a descriptive-analytical methodology to address the research hypotheses and derive conclusions. The study reached several key conclusions, notably that soft skills enhance creativity, innovation, organizational abilities, and problem-solving capabilities within organizations. These skills and attributes are crucial for addressing complex tasks within the organization to ensure both individual and organizational success in a dynamic environment. The research also provided several recommendations, including the assertion that relying on soft skills contributes to the quality of accounting profits. This is achieved by producing reports that include adequate information on cost management for sustainable development, adherence to environmental regulations, effective investment planning, optimal resource and energy utilization, and waste management and reporting to stakeholders and the community.

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Using the Expert Report to Strengthen the External Auditor’s Evidence/An Empirical Study in Iraq

Nov 16, 2024

Journal American Journal of Economics and Business Management

publisher Global Research Network

Issue 11

Volume 7

The expert report represents the result of analysis and evaluation of financial and technical data and evidence related to the external audit. The expert report relies on its professional experience to analyze this evidence. The expert report aims to clarify the facts and evaluate the evidence in a comprehensive and systematic manner. Thus if enhance the strength of the evidence provided in the context of the external audit. The expert required when the external audit need engagement out of accounting and auditing. In audit, consequences of poor decision-making are significant. In this paper, the proposed method based on machine learning which was introduced to improve the ISA 620 standard for experts report by utilizing the respond from 25 external auditors using questionnaire. Logistic Regression model was used to analysis the importance and quality of expert report. The proposed method shows good result of accuracy based metric with (acc=100%) when applied the dataset came from questionnaire (training and testing stages). It is more contribute to enhancing evidentiary evidence and ensuring the quality of the external audit.

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Internal Control And Its Role In Inhancing Transparency: An Exploratory Study Of The Opinions Of a sample Of Auditors At The Northern Technical University

Jul 1, 2023

Journal NTU Journal for Administrative and Human Sciences

publisher Iraq Academic Scientific Journal

DOI https://doi.org/10.56286/ntujahs.v3i3

Issue 3

Volume 3

This study aims to identify the correlation and effect between internal control (an independent variable) and its dimensions represented by (control environment, information and communication systems, control procedures, risk assessment, control) and transparency as a (dependent variable) through its dimensions represented by (trust and empowerment, Issue, Integrity, Participation) through a survey of the opinions of a sample of accountants and auditors at the Northern Technical University. To achieve the goal of the study, a questionnaire was prepared and distributed in the researched organization as a random sample of (30) individuals. The study relied on the descriptive analytical approach to answer the hypotheses of the study and reach the results. The study concluded that internal control has a positive and significant impact on transparency, while the influence process extended to reflect the impact of each dimension of internal control on transparency. The study recommended the need to work on continuous training for accountants and auditors to deepen their awareness of the importance of internal control in order to achieve transparency and conduct more studies to serve Iraqi organizations.

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The Impact of Green Accounting in Achieving Sustainable Development An Exploratory Study of the Opinions of a Sample of Accountants and Auditors at the Northern Technical University

Sep 30, 2022

Journal مجلة اقتصاديات الاعمال

publisher مجلة اقتصاديات الاعمال للبحوث التطبيقية

DOI https://dx.doi.org/10.37940/BEJAR.2022.3.3.1

Issue 3

Volume 3

The research aims to identify the impact and the relationship between green accounting (as an independent variable) in terms of commitment, economic efficiency and strategic location and the dimensions of sustainable development (as a dependent variable) in terms of the social dimension, the economic dimension and the environmental dimension. The study attempts to achieve its aims through a survey of the opinions of accountants and auditors at the Northern Technical University, To achieve the goal of the research, a questionnaire was prepared and distributed to the sample of the investigated organization as a random sample including (30) individuals. The study concluded that there is a positive impact of green accounting on the dimensions of sustainable development, which was represented by the social, economic and environmental dimensions. It was also clear from the study that the interest in applying green accounting will increase the efficiency of achieving sustainable development goals, as well as the optimal use of resources, energy and waste treatment according to programs, and preparing reports that include relevant information that contributes to reducing the damages of environmental pollution, planning and decision-making. The results also showed that the majority of the sample members support the importance of green accounting and in connection with achieving sustainable development. The research emphasized giving importance to green accounting and its relationship and impact on sustainable development, which will achieve efficiency, effectiveness and increase confidence in accounting information. Key words: Green Accounting, Sustainable Development.

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