The current study primarily aimed to determine the impact of the relationship between company characteristics and the audit committee on the quality of financial reports in its various dimensions (formal, temporal, and informational content). The study also sought to identify the influence of company characteristics on the quality of financial reports across these dimensions. The audit Committee role in improving financial report quality was the first area that the survey examined; this includes looking not just where audits. The study employed a descriptive and then analytical approach to achieve the goal of answering its research question. The study population included all senior management personnel at Iraqi private businesses, responsible auditors and members of audit commissions. From a variety of industries five companies were chosen, yielding a sample of 500 possible contacts (average 100 staff / company). A random sample of 219 participants was selected using the formula that Richard Geiger came up with. Questionnaires were sent to the participants, and all the responses accepted. After analyzing the data and testing the hypotheses using SPSS software, several key findings were revealed, the most significant being: • Company characteristics significantly affect the quality of financial reports. These characteristics provide an accurate and objective depiction of the company's financial position, aiding investors in making informed investment decisions. • Iraqi companies' unique characteristics notably affect the formal dimension of financial report information, as the company's reputation and business relationships are reflected in the reports' format, influencing investors' valuation of shares. • The timeliness of financial report information is vital in attracting investors. It reflects the company's growth and continuity in the market, significantly affecting its valuation. • Company characteristics influence the content of financial reports, including financial data and accompanying disclosures, thereby providing precise information for investors. • Audit committees play a pivotal role in ensuring the integrity and transparency of financial information, enhancing trust, and reducing errors in financial reports. They also contribute to improving the organizational structure of financial information, facilitating data comparability across different periods and entities. • The results indicate that audit committees improve the accuracy of the temporal information presented, boosting the reliability of information provided to the public. Additionally, audit committees assure investors that financial data are free from material errors, positively affecting investment decisions. • The research has shown that the relationship between company characteristics and audit committees enhances the verifiability of financial reports and also builds investor confidence. However, this research finds that if committee independence and effectiveness are not sufficiently so a very close relationship between enterprises (or groups of companies) and audit committees may have undesirable effects on quickness in presenting accountings. • The findings underscore that the unique characteristics of a company directly influence the content of its financial reports, highlighting the importance of having influential audit committees to ensure the credibility of the presented information.

The research aims to analyze the impact of applying total quality in improving the decisions of users of the financial accounting statements of Korek Telecom Company in Kirkuk city and the extent of its impact on the confidence of users of the financial statements. Two types of analysis were used: descriptive analysis and quantitative analysis, and using the statistical method SPSS. The study concluded that the application of total quality in the research sample companies has a positive impact on the quality report of the financial statements, which improves the decisions of users of those statements. The study recommended improving the financial decision-making process in the research sample company by using total quality standards in a way that enhances the efficiency of those statements and increases investor confidence.

The study investigates the impact of "financial sustainability" indicators on Iraq's "economic cycle" from 2004 to 2022. It hypothesizes that changes in these indicators affect the "economic cycle" both positively and negatively, with varying degrees in the short and long term, depending on the country's economic policies. Using the ARDL model for analysis, the results reveal a significant positive relationship between GDP and indicators such as the "public revenues"-to-expenditures ratio (X1), the "public debt"-to-GDP ratio (X2), and the tax gap index (X3). Conversely, a significant negative relationship was found with the "public revenues"-to-GDP ratio (X4), the oil revenues-to-"public revenues" ratio (X5), and the external debt-to-exports ratio (X6). The study recommends that fiscal policies be designed to counteract "economic cycle"s, encouraging austerity and investment during booms and expansionary measures during recessions to stabilize the economy and promote "financial sustainability".

This study aims to examine empirical evidence and analyze the effect of the application of government accounting standards, the use of accounting information systems on the quality of financial reports with human resource competency as a moderating variable at the Public Health Center of Tarakan City. This study is quantitative with a questionnaire distribution method. The research sample consisted of 48 people who were selected purposively based on certain criteria. The data analysis technique used SPSS software version 25 to test the hypothesis including data quality testing and multiple linear regression analysis. The results showed that the application of Government Accounting Standards had a significant positive effect on the quality of financial reports of the Public Health Center of Tarakan City with a significance value of 0.024 <0.05. The use of accounting information systems had a significant positive effect on the quality of financial reports of the Public Health Center of Tarakan City with a significance value of 0.027 <0.05. Human resource competency was able to strengthen the effect of the application of government accounting standards on the quality of financial reports of the Public Health Center of Tarakan City with a significance value of 0.048 <0.05. Human resource competence is also able to strengthen the influence of the use of accounting information systems on the quality of financial reports of public health centers with a significance value of 0.048 <0.05. The implementation of Government Accounting Standards and the use of good accounting information systems will be more effective in improving the quality of financial reports if supported by human resources who have adequate competence. The management of public health centers needs to optimize the implementation of Government Accounting Standards more consistently and increase the capacity of accounting information system utilization and provide regular training for accounting and financial officers to help officers better understand and implement Government Accounting Standards and utilize the features of the accounting information system optimally in order to improve the efficiency and accuracy of financial reports.

The research aims to identify the role of conscious leadership in reducing quiet quitting within the General Directorate of Education in Salah Al-Din Governorate. The study raises the question: What is the role of conscious leadership in minimizing quiet quitting? To achieve the research objectives, the researcher adopted a descriptive-analytical method and explored the opinions of a sample of employees working in the General Directorate of Education. Data were collected using a questionnaire as the primary tool, with 216 questionnaires administered to the employees. The research concluded with several key findings, most notably a correlation between conscious leadership and quiet quitting, with conscious leadership positively impacting the reduction of quiet quitting. Additionally, the research provided several recommendations.

The possible link between corporate social responsibility (CSR) and financial performance (FP) has been a debate that lingers in CSR discourse. Nevertheless, implementation of economic responsibilities (ER) by companies in Nigeria is crucial to sustainability of business. Thus, the study’s main objective was to examine the effect of economic corporate social responsibility on performance of quoted consumer goods companies in Nigeria. The specific objective was to: determine the degree of correlation that exists among ER of quoted Consumer Goods companies in Nigeria and ROE, ROA and ROI. The study employed a non-survey design. Secondary data were extracted from the NSE fact books from 2014-2023. Partial correlation and panel multiple regression techniques were used to analyse data. The major finding of the study revealed there was a strong, high and positive relationship among ER and ROE (0.8656), ROA (0.8751) and ROI (0.8117), respectively at p<0.05. The study concluded that economic responsibilities of quoted consumer goods companies in Nigeria have significant effect on financial performance. The study recommends that it is desirous that quoted consumer goods companies should sustain and strengthen their CSR capacity, through implementation of ER so as to meet the expectations of stakeholders.

This research aims to identify the impact of internal marketing in its dimensions (empowerment, internal communication, and teamwork) on customer value in its dimensions (service quality, customer relationship management, and the personal value of employees). It explores the role that internal marketing can play in influencing customers and enhancing their satisfaction with the services provided by the surveyed banks. The banking sector represents the research field, while the research population consists of customers holding bank accounts in the surveyed banks. A total of (150) questionnaires were distributed, of which (116) were returned and (109) were deemed valid for analysis. The data were processed using statistical methods through the SPSS software. The statistical analysis showed a correlation and impact relationship between internal marketing and customer value in the banks included in the study sample.