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Accounting

The Role of Artificial Intelligence Technologies in Enhancing the Quality of External Audit Evidence: A Field Study on Audit Firms in the Qassim Region

Authors Department of Accounting, College of Business and Economics, Qassim University,P.O. Box: 6640, 51452, Buraydah, Saudi [email protected] Department of Accounting, College of Business and Economics, Qassim University,P.O. Box: 6640, 51452, Buraydah, Saudi [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2026.v5n6p4 Abstract The research problem is represented in the fact that audit firms in the… اقرأ المزيد »The Role of Artificial Intelligence Technologies in Enhancing the Quality of External Audit Evidence: A Field Study on Audit Firms in the Qassim Region

أثر استخدام الذكاء الاصطناعي على جودة المراجعة في مكافحة الاحتيال المالي: دراسة ميدانية على البنوك التجارية السودانية

بيانات الباحث أستاذ المحاسبة المساعد، جامعة الإمام محمد بن سعود، المملكة العربية السعودية[email protected] DOI البحث https://doi.org/10.59992/IJFAES.2026.v5n6p5 ملخص هدفت هذه الدراسة إلى قياس أثر استخدام تقنيات الذكاء الاصطناعي بأبعادها الأربعة: الخوارزميات الجينية، والوكلاء الأذكياء، والشبكات العصبية الاصطناعية، وتعلّم الآلة، على جودة المراجعة في مكافحة الاحتيال المالي في البنوك التجارية السودانية خلال… اقرأ المزيد »أثر استخدام الذكاء الاصطناعي على جودة المراجعة في مكافحة الاحتيال المالي: دراسة ميدانية على البنوك التجارية السودانية

The Impact of Environmental Factors on International Accounting: An Exploratory Study of Factors Affecting the Development of the Accounting Model in the Iraqi Environment

Authors College of Administration and Economics, University of Samarra, [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2026.v5n2p1 Abstract The research aims to study the environmental variables influencing the development of international accounting systems. It seeks to explain the impact of social values on accounting values and the effect of environmental factors on the development… اقرأ المزيد »The Impact of Environmental Factors on International Accounting: An Exploratory Study of Factors Affecting the Development of the Accounting Model in the Iraqi Environment

The role of actuarial accounting in enhancing the financial sustainability of companies listed on the Nasdaq stock market

Authors Dr., College of administration and economic, University of Samara, [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2026.v5n2p14 Abstract This study explores the application of actuarial accounting to enhance financial sustainability of the companies that are registered on the stock exchange Nasdaq during the years 2020 to 2024 by measuring long-term liabilities regarding employee… اقرأ المزيد »The role of actuarial accounting in enhancing the financial sustainability of companies listed on the Nasdaq stock market

The Role of Internal Auditing Utilizing Artificial Intelligence in Assessing Environmental Impact on Commercial Organizations: An Applied Study on Zain Iraq Telecommunications

Authors Lecturer, PhD, Department of Accounting and Banking Sciences, College of Management and Economics, Al-Farabi University, Iraq  [email protected] PhD, Department of Accounting, Faculty of Administrative and Financial Sciences, Al-shaab University, Iraq [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2026.v5n1p2 Abstract With the acceleration of digital transformation and the increased dependence of commercial enterprises on… اقرأ المزيد »The Role of Internal Auditing Utilizing Artificial Intelligence in Assessing Environmental Impact on Commercial Organizations: An Applied Study on Zain Iraq Telecommunications

The Impact of Social Media on the Quality of Accounting Education After the COVID-19 Pandemic

Authors College of Administration and Economics, University of Al Hamdaniya, Iraq [email protected] College of Administration and Economics, University of Al Hamdaniya, Iraq [email protected] College of Administration and Economics, University of Al Hamdaniya, Iraq  [email protected] College of Administration and Economics, University of Al Hamdaniya, Iraq [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2026.v5n1p15 Abstract The… اقرأ المزيد »The Impact of Social Media on the Quality of Accounting Education After the COVID-19 Pandemic

إمكانية تطبيق المحاسبة ذات القيد الثلاثي كمدخل لتعزيز الرقابة على عناصر التكاليف دراسة حالة مصرف آسيا العراق الإسلامي للاستثمار والتمويل

بيانات الباحث قسم تقنيات المحاسبة، الكلية التقنية الإدارية، الموصل، الجامعة التقنية الشمالية، العراق [email protected] DOI البحث https://doi.org/10.59992/IJFAES.2025.v4n11p2 ملخص تهدف الدراسة إلى دراسة إمكانية تطبيق المحاسبة ذات القيد الثلاثي لتعزيز الرقابة على المصاريف التشغيلية في مصرف آسيا العراق الإسلامي للاستثمار والتمويل، وتتمثل أهمية الدراسة في قدرتها على رفع دقة البيانات المالية،… اقرأ المزيد »إمكانية تطبيق المحاسبة ذات القيد الثلاثي كمدخل لتعزيز الرقابة على عناصر التكاليف دراسة حالة مصرف آسيا العراق الإسلامي للاستثمار والتمويل

Using blockchain technology to achieve the operation objectives of internal control: A study of the opinions of a sample of academics, auditors, accountants, and computer specialists

Authors S D School of Commerce, Gujarat University, India [email protected] Prof. Dr., S D School of Commerce, Gujarat University, India [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2025.v4n8p7 Abstract Blockchain technology has now become one of the essential financial technologies that cannot be dispensed with and has been used to address various topics, including health, real… اقرأ المزيد »Using blockchain technology to achieve the operation objectives of internal control: A study of the opinions of a sample of academics, auditors, accountants, and computer specialists

The role of resource consumption accounting in achieving competitive advantage: A field study on the Sudanese Sugar Company

Authors Associate Professor of Accounting, Department of Accounting, College of Business and Economics, Qassim University, Saudi Arabia [email protected] Assistant Professor of Accounting, Department of Accounting, College of Business and Economics, Qassim University, Saudi Arabia [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2025.v4n7p7 Abstract The research problem stems from the absence of a defined methodology… اقرأ المزيد »The role of resource consumption accounting in achieving competitive advantage: A field study on the Sudanese Sugar Company

Evaluating educational services quality provided to accounting students in technical colleges in the Kingdom of Saudi Arabia, using the SERVPERF model: The Case of Al Hait Technical College

Authors Department of Accounting, College of Business & Economics, Qassim University, Kingdom of Saudi Arabia [email protected] Department of Accounting, College of Business & Economics, Qassim University, Kingdom of Saudi Arabia [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2025.v4n6p5 Abstract This study aims to evaluate the quality of educational services provided to accounting students in… اقرأ المزيد »Evaluating educational services quality provided to accounting students in technical colleges in the Kingdom of Saudi Arabia, using the SERVPERF model: The Case of Al Hait Technical College