Volume 31, Number 149 (2025)
Articles
E-Governance in Public Institutions: A Systematic Review of International Studies (2013–2024)
Yazen Nahal Mahmood, Hussam Ali Mhaibes, and Yousif AL-Dunainawi
Subject Area: Managerial
The Role of the Global Financial Reporting Standards (GRI) in Enhancing Accounting Disclosure of Sustainability in Iraqi Companies
Adnan Yasir Mohamaad
Subject Area: Accounting
Analysis of the Areas of Integration Between Policies and Regulatory Procedures Under Isa 315 and Governance Mechanisms: An Analytical Study from the Perspective of External Auditors in Baghdad
Sohad Sabih Alsaffar and Noor Sabah Hussein
Subject Area: Accounting
The Role of Green Target Costing in Achieving Sustainable Competitive Advantage in Economic Units
Raad Abidmuslim Hraiga, Ahmad Najah Hadi, and Ali Abdulhassan Abbas
Subject Area: Accounting
The Mediating Role of Social Responsibility Between Sustainability Accounting and Financial Performance
Basema Hazem Mohammed
Subject Area: Accounting
Subject Area: Managerial
Subject Area: Managerial
Using Some Artificial Intelligence Algorithms to Estimate the Parametric Regression Function for Spatially Dependent Data of Water Pollution of the Euphrates River
Ons Edin Musa and Sabah Manfi Redha
Subject Area: Statistical
A Modified Fama-Macbeth Model Based on the Single-Index Model
Mariam Jumaah Mousa and Munaf Yousif Hmood
Subject Area: Statistical
The Role of E-Governance Techniques in Audit Quality: E-Auditing as a Model
ahmed salahsahib and Mohammed Abdullah I brahim
Subject Area: Accounting

