ملخص البحث :

In general, the Covid-19 pandemic is a new phenomenon that little is known about its effects on various aspects of individual, social, economic and human life, and accountants, auditors, users of financial reports and others do not have much knowledge on this subject. Therefore, it requires the discovery and disclosure of all important effects of the Corona virus, and the auditors should have the skills and knowledge necessary to perform their work reliably to meet the expectations of the users. , as their primary responsibilities are to show all the beneficiary parties that the financial statements have been presented objectively and fairly, as the duties of the auditors include assessing and managing risks, ensuring compliance with regulations and laws, and ensuring the accuracy of financial and other information. In this study, attention was paid to the audit environment, as the responsibilities of auditors became more than they were in the past as a result of the impact of the Covid-19 pandemic on the global economy. Therefore, this research aims to develop the management skills of auditing companies and study and know the most important skills required for the performance of auditors during the Covid-19 pandemic in Iraq. To achieve the goal of this research, the descriptive approach was used for this study, and (200) questionnaires were distributed to auditors (account auditors in auditing companies, first-class auditors and second-class auditors), 150 of which were retrieved and the results were processed and extracted using the SPSS statistical program. The results of the research showed that most skills are important to the performance of auditors during the Corona crisis, while the most important skills are technical skills, followed by intellectual skills and then human skills. The results also showed that the ability to assess risks is one of the most important technical skills and the ability to adapt to changes in the work environment is the most important intellectual skill, and the ability to make decisions is one of the most important human skills for the performance of auditors during the Covid-19 crisis. Keywords: technical skills, intellectual skills, auditors, covid-19 crisi

ملخص البحث :

One of the basic characteristics that distinguishes the accuracy offinancial statements is the timely provision of accounting informationin sufficient quantity and quality, as users of these statements rely onthe information contained in making various decisions related to thecompany's activity, and thus this information must be characterizedby certain characteristics that can be built through visualization. Thecorrect position of a good financial situation, such that judgmentsmade in accordance with it are accurate and transparent ,Thisresearch aims to show the extent of commitment of companies listedon the Iraqi Stock Exchange with the preparation of interim (periodic)financial reports and a statement of its impact in raising the value ofcompanies, as well as a statement of the concept, importance,components, and problems of interim financial reports and astatement of the concept, importance, components, and problems ofinterim financial reports and a statement of the concept, importance,components, and problems of interim financial reports and astatement of the concept, importance, components,In addition to thecompany's market value, its relationship to financial reports, and itsfinancial performance, the research shows the value of the companyand the factors affecting it, as well as the role of disclosing sectoralinformation in interim financial reports in enhancing the secondarycharacteristics of accounting information. Finally, the research showsthe value of the company and the factors affecting it, in addition tothe company's market value, its relationship to financial reports, andits financial performance. To, and after delving into the theoreticaland practical components of it, the research sample comprised of allsectors of the Iraqi securities market, which totaled to (8) sectors,and, According to the findings of the analysis, the number ofcompanies committed to preparing interim financial reports in theIraqi market for securities and all sectors operating in it by (77)companies out of the total number of companies listed therein with(122) companies, and the percentage of commitment in preparinginterim financial reports has reached (63%). This supports the valueof the company in the market, and the non-compliance by the noncompliance by the non-compliance by the non-compliance by thenon-com, The researchers recommend that companies be required toprepare full interim financial reports without any deletions, and thattheir importance be communicated to companies, stakeholders, andworking cadres through the establishment of specialized seminars andtraining courses to increase worker efficiency and qualify them forthe importance of preparing interim financial reports.Keywords: (interim financial reports - company value - problems ofapplying interim financial reports - factors affecting the company'svalue).

ملخص البحث :

The research aims to identify the concept of the benchmarking method, enhance the theoretical side of it, show the advantages of its adoption by companies, highlight the concepts of financial performance evaluation according to the opinions of writers and researchers, and indicate the impact of applying the benchmarking method in achieving the evaluation of financial performance and continuity of the company in the Iraqi environment . After delving into the theoretical and practical aspects of the research, the research concluded that the company has the ability to cover liabilities, as the ratio in 2016 reached (3.06 times), that is, the possibility of assets covering liabilities by (3.06), meaning that it is a very good ratio (because the agreed standard ratio is 1:2 times), which indicates that the company’s management made a great effort to achieve this result, but in 2017, the liquidity ratio increased to (6.13), and this indicates the company’s ability to continue and stay in the market, and the continuous improvement in performance and liquidity has continued for years in a row (2018-2019-2020) (6.92), (4.41), (4.66), and this is a very new indicator of the company's continuity in keeping pace with its activities because the standard ratio is (1:2 times) and this indicates continuity and survival. The research recommends that companies should pay attention to applying the benchmarking method, as it is one of the methods of continuous improvement and development, and that it is a legitimate method and not a method of copying or spying on others. Keywords: benchmarking, performance evaluation, corporate continuity.

ملخص البحث :

This study aims to assess the influence of national cultural values on the financial accountant's conservative (AC) in asample of listed companies in the Iraq and Amman Stock Exchange. The sample includs financial reports of (100)companies listed in Iraq and Jordan for the period from 2015 to 2019. Hofstede's cultural values are adopted as anindex of cultural dimensions. Besides, the Book-to-market value method is used as a scale of accountingconservatism. The study results indicate that a high degree of masculinity culture, power distance, and uncertaintyavoidance are associated with a high degree of non-conservative(AC). On the other hand, indulgence culture isnegatively related to (AC) that tends to be non-conservative. This paper indicates the need to conduct introductoryseminars for corporate board boards to familiarize them with cultural factors and their impacts on their performanceas decision-makers.Keywords: financial accountant performance, cultural values , power distance , indulgence , accounting conservative