ملخص البحث :

Abstract. The COVID-19 pandemic has had a significant impact on the economy at all levels, from global markets to micro-enterprises. At the same time, the pandemic and its consequences have left a wide digital footprint. Its study seems to be extremely relevant, since approaches to the analysis of the digital footprint of a pandemic and the use of its results for risk management can be successfully applied in the event of similar threats. The relevance of the problem is also recognized by economists who note the significant impact of the pandemic on the economy and economic theory in general. The aim of the study is to develop approaches to the rapid quantitative assessment of the impact of the pandemic on the university based on the data of accounting financial systems, their testing and generation of proposals for minimizing the risks of financial and economic activities. The scientific hypothesis of the study is that based on the analysis of data transmitted to the social insurance fund on the disability of employees, the effectiveness of risk management of financial and economic activities in a pandemic at the university level can be improved. Growth in efficiency is ensured by adjusting plans to minimize risks, taking into account the heterogeneity of the impact of the pandemic on employees depending on age, gender, and belonging to the category of personnel. For data integration and analysis, the authors used Data Science approaches. Using the data of Ural Federal University as an example, the information content of the analyzed data is shown and what management decisions to minimize risks can be made on their basis. An approach to the quantitative analysis of the impact of the pandemic on employees of a legal entity is proposed. The effectiveness of using distance learning to counter the pandemic, the vulnerability to the pandemic of certain categories of employees, the gender structure of disability are demonstrated. The theoretical significance of the work lies in the development of approaches to the use of financial information to improve risk management. The information obtained can be applied in practice, in particular, to clarify the calculation of reserves, improve technical specifications in the development of information systems.

ملخص البحث :

The research aims to know the importance of computerized accounting systems in meeting the disclosure requirements related to intellectual assets through knowledge of the most important technological assets and knowledge that can be employed to apply the computerized accounting system. To achieve this goal, the research was conducted on a sample of Iraqi industrial companies, For the manufacture of packaging materials, Iraqi Carton Industry, Iraqi Engineering Works, Iraqi Carpet and Furniture), which displays their statements in the Iraqi market for securities through studying their statements for the financial period (2015-2017) The content analysis model (0,1). The hypothesis of the research was tested by using the questionnaire form, the results of which were obtained through the answers obtained from the employees of the research sample companies.The most important findings of the research are the weakness of the procedures of Iraqi companies in the process of transition to computerized accounting systems, despite the existence of much different knowledge and the research found that the computerized systems can serve the process of accounting disclosure of intellectual property more than manual systems.The most important thing recommended by the research is the need to activate the foundations and rules by the concerned authorities and the government in order to switch to computerized accounting systems in companies for the purpose of reducing errors and accuracy and speed of completion of accounting work as well as meet the requirements related to intellectual assets.

ملخص البحث :

This research is aimed to identify the importance of standard accounting disclosure for banking industry from point of view of external auditors and institutional investors. A survey-based questionnaire approach has adopted to record the responses. The research includes three main dimensions of accounting disclosures including income, expense and liabilities. The results of investigation revealed that external auditors are more concerned about loan facility management issued to customers while investors are more concerned about the income and expenses of banks. Further the responses of two groups are compared and found statistically equal. Therefore, a consensus in the perception about the importance of accounting disclosure of banks has identified.Keywords: Accounting standards; Disclosure; External auditor; Institutional investor.

ملخص البحث :

:The aim of this research is to know the role played by creative accounting in changing the level of confidence in the financial reports submitted by Iraqi banks. To achieve this research, the analytical side was used for the purpose of knowing the nature of the accounting policies used by banks for the purpose of manipulating the financial reports in addition to using the model (Kythreotis 2014) ) To measure the reliability of financial data in the research sample represented by (Commercial Bank of Iraq, Bank of Baghdad, Middle East Investment Bank, Iraqi Investment Bank, National Bank of Iraq) for the financial period (2013-2017). The most important findings of the study are the existence of many flexible accounting procedures and policies that allow Iraqi banks to use creative accounting to mislead and reduce confidence in financial reports .submitted to external users The most important thing recommended by the research is to increase the effective control measures that can reduce the size of the manipulation of accounting policies in order to enhance confidence in the financial reports

ملخص البحث :

Abstract. The COVID-19 pandemic has had a significant impact on the economy at all levels, from global markets to micro-enterprises. At the same time, the pandemic and its consequences have left a wide digital footprint. Its study seems to be extremely relevant, since approaches to the analysis of the digital footprint of a pandemic and the use of its results for risk management can be successfully applied in the event of similar threats. The relevance of the problem is also recognized by economists who note the significant impact of the pandemic on the economy and economic theory in general. The aim of the study is to develop approaches to the rapid quantitative assessment of the impact of the pandemic on the university based on the data of accounting financial systems, their testing and generation of proposals for minimizing the risks of financial and economic activities. The scientific hypothesis of the study is that based on the analysis of data transmitted to the social insurance fund on the disability of employees, the effectiveness of risk management of financial and economic activities in a pandemic at the university level can be improved. Growth in efficiency is ensured by adjusting plans to minimize risks, taking into account the heterogeneity of the impact of the pandemic on employees depending on age, gender, and belonging to the category of personnel. For data integration and analysis, the authors used Data Science approaches. Using the data of Ural Federal University as an example, the information content of the analyzed data is shown and what management decisions to minimize risks can be made on their basis. An approach to the quantitative analysis of the impact of the pandemic on employees of a legal entity is proposed. The effectiveness of using distance learning to counter the pandemic, the vulnerability to the pandemic of certain categories of employees, the gender structure of disability are demonstrated. The theoretical significance of the work lies in the development of approaches to the use of financial information to improve risk management. The information obtained can be applied in practice, in particular, to clarify the calculation of reserves, improve technical specifications in the development of information systems.