Aicpa Testifies At Irs Oversight Board Meeting: The American Institute Of Certified Public Accountants Publishes Critical Guidance For Litigation And Business Valuation Specialists, American Institute Of Certified Public Accountants (Aicpa)

Guides, Handbooks and Manuals

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Design And Production Of A Carbon Fiber Longboard, John R. Beebe, Jacob Williams, Julia Stradinger, Vince Fitchtel, Jordan Cochran

Honors Theses

This thesis contains an overview of the design, prototyping, and manufacturing of a carbon fiber long board. The purpose of this capstone was to create a viable product for the real-world market and then determine how to manufacture it at scale with sustainable financial practices. In order to accomplish this task, engineering, accounting, and manufacturing challenges had to be overcome throughout all stages. The production process involved the carbon fiber layup, baking, water jet cutting, and assembly of the carbon fiber longboard. In order to optimize this process, continuous improvement and lean manufacturing problem solving techniques were applied. After a …

The Effects Of Eps Level And Presentation Format Of Analysts’ Forecast Deviation On Non-Professional Investors’ Investment Judgments, Clarence Goh, Prasart Jongjaroenkamol, Poh-Sun Seow

Research Collection School Of Accountancy

We experimentally investigate how the presentation format of the extent to which a firm's earnings per share (EPS) diverges from analysts' EPS forecasts (i.e. deviation information) and a firm's EPS level affect the investment judgments of non-professional investors (referred to hereafter as “investors”). Our results suggest that investors' investment judgments are more positive when firms with low (high) EPS levels disclose deviation information in percentage (absolute) terms. Furthermore, when the percentage of forecast deviation is held constant, investment judgments are more positive when EPS levels are high versus low if the deviation information is expressed in absolute terms. By contrast, …

Linking Sustainability Performance To Stock Resilience During And After Covid-19 Crisis: Evidence From Southeast Asia, Khalilul Rahman, Retnosari Retnosari, Sanda Patrisia Komalasari, Muhammad Wafiq

Jurnal Akuntansi dan Keuangan Indonesia

Background: The COVID-19 pandemic severely disrupted markets. While sustainability performance measured by ESG scores theoretically buffers against shocks, its efficacy in emerging markets with nascent sustainability frameworks remains underexplored. Method: We analyze a balanced panel of 1,395 observations from 279 non-financial Southeast Asian firms (2020–2024). Using OLS, lagged, and fixed effects models, we compare the impact of sustainability performance on stock resilience during the 2020–2022 and post-pandemic (2023–2024) periods. Findings: Sustainability performance (ESG scores) significantly enhanced stock resilience during the pandemic. However, this protective effect dissipated post-pandemic. Results confirm a statistically significant improvement in overall resilience following the crisis, as …

Financial Inclusion And Npas: Implications For Bank Profitability In India, Jyoti Parjapati, Latika Sharma, Dr. Jai Kishan Chandel

Bulletin of Monetary Economics and Banking

Financial inclusion, NPAs, and bank profitability are well-studied, but not in developing nations. In 2005 06 to 2022-23 panel data, Financial Inclusion (FI) and Non-Performing Assets (NPA) affect Indian public and private bank profitability. Quantile regression examines bank profitability’s impact. Non-performing asset management enhances bank profitability, highlighting the long-term benefits of inclusion schemes with effective risk management. The study shows that bank profitability and type affect these three factors. Banks’ large client bases boost profitability, while administrative costs lower it. FI benefits private banks but damages state banks. The essay urges authorities to include NPA in financial inclusion to enhance …

Effects Of Information System–Related Audit Attributes On Public Procurement Process: Evidence From Tanzanian Lgas, Neema Emmanuel Mbiha Ms, Haruni Jeremia Mapesa Prof, Alex Reuben Kira Mr

Business Management Review

The present study examines the influence of characteristics of the audit related to the informational system on the public procurement process (PPP) for Tanzanian Local Government Authorities (LGAs). Utilizing PLS-SEM (with SmartPLS 4) and surveys distributed to Chief Internal Auditors and Heads of Procurement Management Units across 126 councils (252 total respondents), this study explores the role of information system training, adoption, competency and confidence on PPP performance. The measurement model demonstrates adequate reliability and validity. Structural results indicate that all four attributes have positive and significant effects on PPP, with information system competency having the strongest effect (β = …

Determinants Of Financial Inclusion In Tanzania, Amour S. Mpojota, Deograsias P. Mushi, Wilhelm Ngasamiaku

Business Management Review

The purpose of this study is to investigate the factors influencing financial inclusion in Tanzania. This includes financial literacy, socio-economic, digital and institutional factors. The data were obtained from a cross-sectional survey conducted by Financial Sector Deepening Trust in 2023. It included 7918 respondents from 148 districts. Baseline probit, control function and instrumental variable probit regression analyses were performed to account for any endogeneity problems relating to financial literacy. The econometric analysis indicates that there is a positive relationship between financial education and financial inclusion for all three models. The estimated coefficients varied substantially across specifications, raising concerns about their …

Provisioning Practices Of Nigerian Banks: Examining The Influence Of Training Quality Of Board Members, Ahmad Bukola Uthman, Abdulai Agbaje Salami

Bulletin of Monetary Economics and Banking

This research investigates the impact of the quality of training received by bank board members on income smoothing practices through loan loss provisions in Nigeria. Analysing bank-specific data from 2010 to 2021, it reveals that enhanced incomesmoothing practices correlate with a higher index of first-degree qualifications in business and finance, as well as graduate qualifications from Eduniversal-ranked international business schools. Conversely, the study presents opposing findings regarding graduate qualifications from Eduniversal-ranked domestic institutions and certifications from executive development programmes at Eduniversal-ranked business schools. These findings underscore the beneficial influence of having financially proficient bank board members with pertinent first-degree and …

Ledger Of Bills Payable , Receivable, Expenses (1853, 1854, 1855), Lagrange College

Documents

A ledger of bills payable to LaGrange College, an early predecessor of the University of North Alabama, from the years 1853-1855.

Village Government Officials Competence And Commitment, Leadership Style, And Their Influence On Village Fund Accountability, Hesni Salwari, Sri Mulyani

Journal of Accounting Auditing and Business

Since 2015, village governments have received village funds from the central government based on Law No. 6 of 2014. The purpose of providing these village funds is to improve development, infrastructure, and the village economy. These village funds must be managed accountably. The competence and organizational commitment of village government officials are essential to prevent mismanagement of village funds. Likewise, good leadership is also needed in the management of these village funds. This study aims to determine the influence of the competence and commitment of village government officials and leadership styles of village head on the village fund accountability. This …

Murabahah Financing, Financing To Deposit Ratio, And Profitability: The Conditioning Role Of Non-Performing Financing In Indonesian Islamic Commercial Banks, Rifqi Badriansyah Wijaya, Srihadi Winarningsih

Journal of Accounting Auditing and Business

This study examines whether non-performing financing (NPF) conditions the relationships between murabahah financing, the Financing to Deposit Ratio (FDR), and the profitability of Indonesian Islamic Commercial Banks. Using a balanced quarterly panel of 10 banks over 2021Q1–2025Q4 (200 bank-quarters), we estimate two-way (bank and quarter) fixed-effects moderated regressions in which murabahah financing is scaled by total assets, the interacting variables are mean-centred, and inference relies on Driscoll–Kraay standard errors and a wild cluster bootstrap. At the sample-mean level of NPF, neither murabahah intensity nor FDR is significantly associated with return on assets (ROA). The murabahah–profitability relationship is, however, conditional on …

Operating Costs, Liquidity, And Demographic Pressures In Tanzania's Reformed Public Pension System (2004–2024), Athumani S. Mbuttuka, Ellinami J. Minja, Siasa I. Mzenzi

Business Management Review

The efficiency of public pension systems is critical for accumulating old-age savings and reducing fiscal pressures. This study evaluated Tanzania’s reformed public pension system from 2004 to 2024, covering pre- and post-merger periods, using longitudinal financial data and benchmarking indicators, including cost-to-contribution, cost-to-asset, payout, and dependency ratios, against regulatory and OECD levels. One-tailed sample t-tests compared efficiency and sustainability metrics against benchmarks. Findings show that operating costs averaged 2.8% of assets and administrative cost-to-contribution averaged 11.8%, exceeding the OECD average of 1.6% and the regulatory ceiling of 10%, respectively. Although operating-cost ratios declined after the 2018 restructuring, costs generally remained …

The Role Of Risk-Based Audit Quality In Enhancing Financial Control Efficiency And Mitigating Financial Corruption In Iraqi Banks In Light Of The Ippf 2024 Framework, Nadia Talib Salman

Muthanna Journal of Administrative and Economics Sciences

The study investigates the relationship between risk-based audit quality, financial oversight efficiency and financial corruption reduction in banks listed on the Iraq Stock Exchange in the years 2008–2025 by applying International Professional Practices Framework (IPPF) 2024. A composite risk-based audit quality index was created which included auditor independence, auditor professional qualification, frequency of audit committee meetings, and auditor presence of a formal risk committee. Thirty three hundred annual reports were processed using AI-supported structured extraction with the Gemini API, resulting in an unbalanced final panel of 303 bank-year observations from 20 banks. Random Effects and some robustness and diagnostic tests …

The Role Of Organizational Passion In Reducing Counterproductive Work Behavior: A Field Study At The College Of Administration And Economics, University Of Fallujah, Mustafa Amjed Ibrahim, Zaid Khawam Mahmood, Wael Ismail Khalaf

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the role of organizational passion in reducing negative work behavior among employees at the College of Administration and Economics, University of Fallujah. The research employed a descriptive-analytical approach, utilizing a questionnaire as the primary data collection tool. For data analysis, the researchers used (Smart PLS v.4) and (SPSS 28 The research community included 127 individuals, but the research sample was made up of 104 college members, and when the questionnaire was distributed the exact number retrieved was 97. The research concluded that there is a strong and statistically significant relationship between organizational passion and negative …

The Impact Of Financial Depth Indicators On Economic Growth In Iraq For The Period 2004-2024, Fatima Latif Alwan, Diaa Hussein Saud

Muthanna Journal of Administrative and Economics Sciences

This research aims to highlight the impact of financial depth indicators on economic growth in Iraq during the period (2004-2024). It employs a quantitative approach to measure the relationship between the variables under investigation using the Autoregressive Distributed Lag (ARDL) model. The study concludes that the increase in the deposit index and broad money supply does not necessarily reflect genuine development in financial intermediation. Rather, it largely stems from increased cash liquidity outside the banking system and weak confidence in the financial system. Furthermore, the expansion of bank credit has not effectively translated into economic growth because a significant portion …

The Impact Of Inclusive Leadership On The Quality Of Banking Services An Analytical Study Of A Sample Of Private Bank Employees In Iraq, Kamal Kadhim Al-Hassani, Iltifat Abdullah Touma

Muthanna Journal of Administrative and Economics Sciences

This study aims to explore the relationship between inclusive leadership and banking service quality in the Iraqi private banking sector. The study adopted a descriptive–analytical approach, and data were collected through questionnaires distributed to (280) employees working in private banks in Iraq. The questionnaire was used as the main data collection instrument, and Structural Equation Modeling (SEM) was employed using the AMOS program to analyze the data and test the hypothesized relationships among the study variables. The results showed a positive and statistically significant relationship between inclusive leadership and banking service quality, reflecting the vital role of comprehensive and supportive …

Impact Of Digital Transformation On Earnings Quality: A Sample Of Commercial Banks Listed On The Iraq Stock Exchange (Isx), Ahmed Neamah Abed

Muthanna Journal of Administrative and Economics Sciences

This research will examine how digital transformation influences the quality of earnings of the commercial banks in the Iraqi Stock Exchange. The research problem is that there is no clear picture of what constitutes the relationship between investment in digital assets and the quality of earnings and there is debate on whether digital transformation helps in improving the quality of earnings or that it does not have a significant effect, especially in the new banking environment like Iraq.
The importance of the study is the fact that it presents direct quantitative data of this relationship through the quantifiable financial indicators. …

The Impact Of External Audit Quality On Reducing Financial Distress Risk For Companies: The Mediating Role Of Liquidity Management, Ammar Abid Al-Kader Atta, Ghadah Tareq Abd Ulmajeed

Muthanna Journal of Administrative and Economics Sciences

The present study aims to examine the effect of external audit quality on the financial distress risk of non-financial listed companies in Iraq, especially the role of liquidity management as a mediator. The research uses panel regression analysis and the Sobel test based on panel data of 65 companies from 2014 to 2024 (715 firm-year observations). Altman's Z-Score is used to measure financial distress risk, the external audit quality is measured by a Big Four auditor dummy, and the liquidity management is measured by the current ratio. The results indicate that the quality of external audit has a significant positive …

Measuring The Relationship Between Health Spending And Economic Growth In Iran Using The Ardl Methodology For The Period 2000 - 2024, Basima Nyaz Mohsin Al Mohammed

Muthanna Journal of Administrative and Economics Sciences

This study aims to measure and analyze the relationship between health spending and inflation and their impact on economic growth in Iran using the ARDL distributed autoregressive slowdown model for the period 2000 – 2024, describing health spending as one of the components of investment in human capital due to its role in improving the health of the population and raising the productivity and efficiency of the workforce, while inflation represents one of the macroeconomic variables that affect economic activity and the ability of individuals and institutions to spend Investment, as health spending represents an independent variable and inflation is …

The Impact Of Digital Transformation On The Advancement Of Functional Intelligence: An Analytical Study At The Ministry Of Labor And Social Affairs – Department Of Retirement And Social Security For Workers, Arwa Ahmed Abdel-Wahab

Muthanna Journal of Administrative and Economics Sciences

The substantial magnitude of digital transformation and the manner in which its operations are conducted necessitate a high level of attention and careful consideration prior to organizational implementation. Accordingly, this study was initiated to investigate the main and underlying challenges associated with the digital transformation process. The present research examines the impact of digital transformation on intellectual staffing among employees. It also seeks to determine the extent to which digital transformation affects job performance. To achieve the research objectives, a questionnaire was employed as one of the primary data collection instruments. The questionnaire consisted of three axes. The first axis …

The Impact Of Earnings Quality On Firm Value: The Mediating Role Of The Cost Of Capital, Mostafa Abd Alhussen Ali, Ahmed Jamal Kadhim, Ali Abdulamer Kadhim

Muthanna Journal of Administrative and Economics Sciences

The effect of earnings quality on firm value is examined and whether the cost of capital is a mechanism that provides economic linkages between earnings quality and corporate valuation is tested.
The study uses archival panel data for 40 non-financial companies, which are listed on the Iraq Stock Exchange, in the four sectors of industry, hotels and tourism, agriculture, and telecommunication. The performance-matched discretionary accrual is used as the measure of earnings quality, Tobin's Q as a measure of firm value and the weighted average cost of capital (WACC) as a measure of cost of capital. The hypotheses are tested …

Human Capital Quality, Innovation And Economic Growth In Emerging Economies, Sajjad Karim Al-Juthaier

Muthanna Journal of Administrative and Economics Sciences

Objective: This study aims to uncover the long-term relationship and dynamics between local innovation, economic growth, and human capital quality in emerging markets and developing economies.
Methodology: The study employed Panel Distributed Lag Autoregressive (ARDL) and Nonlinear Autoregressive (NARDL) model frameworks for data analysis. The Human Capital Quality Index (HCQI) was developed over time (from 2015 to the present) for 52 countries, demonstrating a long-term and short-term asymmetric cointegration relationship between these data, exhibiting both symmetrical and asymmetrical patterns across different periods and within their respective sample intervals.
Results: The results revealed explanatory threshold effects, indicating that the optimization benefits …

Examining The Role Of Digital Data In Supporting Financial Inclusion Through Fintech Services In Banks, Mohammed Sadiq Hlail Dhuwayhi, Alaa Nadim Odeh Attia, Dhulfiqar Hameed Abed Jaber

Muthanna Journal of Administrative and Economics Sciences

This paper attempts to explore the connection between the investment in digital data and the practice of financial inclusion through financial technology (FinTech) services in banks. The study applied a descriptive-analytic design and collected data using a questionnaire to a sample of employee of banking-sector. Statistical analysis has provided statistical significance regarding the positive relationship between the use of digital data and FinTech services, on the one hand, and the level of financial inclusion, on the other. It was also revealed that the quality of digital information and its integration with technological services can increase the availability of financial services …

Oil Revenues As A Driver Of Macroeconomic Shocks: A Structural Vector Autoregression (Svar) Analysis Of The Interlinkages Among Economic Growth, Inflation, And Exchange Rate In Iraq, Wafi Salam Sulaiman Al-Suwaidi, Saif Al-Din Muhannad Abdul Qadir Al-Sarraf

Muthanna Journal of Administrative and Economics Sciences

This study investigates the structural impact of oil revenue shocks on the Iraqi economy over the period 1990–2024 using a Structural Vector Autoregression (SVAR) model. The analysis focuses on the dynamic interactions among oil revenues, economic growth, inflation, and the exchange rate. The results of the Phillips–Perron unit root test indicate that all time-series variables are stationary at level, justifying the estimation of the model in levels. The findings reveal that oil revenue shocks exert an immediate and statistically significant effect on inflation, whereas no significant contemporaneous impact is observed on either economic growth or the exchange rate. Furthermore, the …

“The Role Of Cyber Marketing In Achieving Marketing Share: “An Exploratory Study Of The Opinions Of A Sample Of Dairy Factory Employees In Mosul City”, Raad Yousif Waadallah Hussein, Rana Salem Mutab Al-Jubouri

Muthanna Journal of Administrative and Economics Sciences

This research aims to examine the role of cyber marketing—encompassing the dimensions of cyber attraction, cyber retention, cyber communication, and cyber learning—in achieving market share for dairy plants in Mosul. This study is conducted against the backdrop of a rapidly evolving competitive environment and the growing digital transformation within local markets. Its significance stems from the need for dairy plants to adopt modern marketing strategies that enhance their ability to reach customers, increase sales, and improve their competitive standing. The study employs a descriptive-analytical approach, utilizing SPSS (Version 26) and Smart PLS software. Data were collected from a sample of …

The Impact Of Occupational Health Within The Workplace On The Well-Being Of Workers, An Analytical Study In The Muthanna Education Directorate, Zaina Falih Hameed Al-Jayashi

Muthanna Journal of Administrative and Economics Sciences

Occupational health in the workplace is a vital concept for enhancing employee well-being. This research aimed to foster a healthy, comfortable work environment that conveys the organization’s genuine care—thereby instilling a sense of positivity, belonging, and responsibility among employees, and motivating them to perform their duties willingly and sincerely. The study addressed the issue of how the absence of a healthy workplace environment negatively impacts employee well-being. Conducted at the Al-Muthanna Education Directorate headquarters, the study surveyed a sample of employees across various professional and educational levels, with 98 respondents participating in 2024. The research hypothesized that workplace occupational health …

Target Costing Technique And Lts Role In Cost Management (An Applied Study At Al-Kufa Cement Plant), Hussein Abdul Hamza, Majeed A. Hatif

Muthanna Journal of Administrative and Economics Sciences

The research aims to present a conceptual framework for the Target Costing technique and its role in cost management, in addition to calculating the target cost of a local product and comparing it with the actual cost. This is achieved through adopting the optimal approach to determine the target cost, which involves analyzing activities, functions, and their costs in order to produce and deliver products in which all activities of the economic unit contribute, while eliminating non-value-adding activities. The goal is to reach a cost and quality level that ensures mutual benefit for both the economic unit and the customer. …

Strategic Ambidexterity And Its Role In Achieving Organizational Brilliance: An Analytical Study Of The Opinions Of A Sample Of Employees In Private Schools In Nineveh, Shuaib Ahmed Aziz Al-Mawla

Muthanna Journal of Administrative and Economics Sciences

Purpose: This research aims to study the relationship between Strategic Ambidexterity and organizational Brilliance in private schools in Nineveh Governorate.

Design/Methodology: Based on a stratified random sample, 118 questionnaires were distributed to principals, assistant principals, and staff members across several private schools in Nineveh Governorate; 115 questionnaires were found valid for use. Subsequently, the data were analyzed using AMOS 24 and SPSS 27 software.

Theoretical Results: The results reveal a knowledge gap regarding the nature of the relationship between Strategic Ambidexterity and organizational Brilliance. Therefore, we conclude that the Strategic Ambidexterity of private school administrations will lead to the exploration …

The Impact Of Free Cash Flows On Enhancing The Informational Content Of Accounting Information And Its Reflection On The Level Of Information Asymmetry , An Applied Study Of A Sample Of Commercial Banks Listed On The Iraq Stock Exchange, Hanan Ismail Midhyur

Muthanna Journal of Administrative and Economics Sciences

This research aims to analyze the impact of free cash flows on enhancing the profitability of commercial banks and to demonstrate their reflection on the level of information asymmetry in financial markets. It also seeks to clarify the role of voluntary disclosure and transparency as supportive factors in improving the predictive power of financial reports, as well as to analyze sectoral differences in the reflection of these cash flows on information asymmetry depending on the nature of banks, The study adopted a deductive approach in formulating the theoretical framework through reviewing books, journals, and local and international academic theses, while …

Determining The Optimal Ratio Of Foreign Currency In Commercial Banks: An Analytical Study Of Exchange Rates, Abbas Ebd Al-Khudair Al-Shalan

Muthanna Journal of Administrative and Economics Sciences

The research aimed to help commercial banks avoid losses resulting from currency differences between the Iraqi Dinar and the US Dollar in their banking transactions and to estimate the optimal ratio for dealing in dollars. The research proved the impact of exchange rate fluctuations on local inflation rates and demonstrated the possibility of determining the optimal ratio for commercial banks' transactions in foreign currency, which avoids currency difference losses in their commitments and investments, as well as liquidity reduction risks. The research was conducted on a set of data on exchange rate fluctuations and inflation rates during the period (2005-2024). …