Hariwan Subhi Khorsheed

M.S.

accounting

B.S

Accounting

Assistant Lecturer

accountant & Auditors syndicate

Accounting Ethics

Cihan university of Duhok

Accounting ethics refers to the set of moral principles, professional standards, and behavioral expectations that guide accountants in the performance of their duties. It is a branch of applied ethics that emphasizes honesty, fairness, integrity, transparency, and responsibility in the preparation, presentation, and analysis of financial information.

financial statement fraud

cihan university of duhok

the impact of financial statement fraud on the accounting profession and organization

internet fraud

cihan university of duhok

how to protect yourself from the scammer

E-Commerce

Cihan University - Duhok

Pros and Cons of online Marketing

External debt and economic growth: Empirical Evidence from developing countries

This study investigates the complex relationship between external debt and economic growth in developing countries. Utilizing a quantitative research methodology, data was collected from three selected developing countries through an online questionnaire distributed to key stakeholders, totaling 189 responses. Various statistical techniques, including t-tests, Chi-square tests, Variance Inflation Factor (VIF) assessment, Partial Least Squares Regression (PLS), and Principal Component Analysis (PCA), were employed to analyze the data. The findings reveal that moderate levels of external debt can positively impact economic growth, while excessive debt levels are detrimental. Effective debt management practices and strong institutional frameworks significantly enhance the positive effects of external debt. The study also highlights the adverse impact of external economic shocks on the debt-growth relationship. Key predictors of economic growth identified include external debt levels, debt management practices, and institutional quality. These factors underscore the importance of maintaining sustainable debt levels, implementing robust debt management strategies, and improving governance to optimize the benefits of external borrowing. The study concludes with recommendations for policymakers to maintain sustainable debt levels, negotiate favorable borrowing terms, and develop risk management strategies to mitigate external shocks. Limitations of the study include the reliance on data from three countries and the cross-sectional design. Future research should consider longitudinal studies, broader samples, sector-specific analyses, qualitative approaches, and the impact of global economic changes. Overall, this study provides valuable insights into the dynamics of external debt and economic growth in developing countries, offering guidance for policy formulation and economic planning to promote sustainable development.

The Impact of Forensic Accounting on Corporate Governance and Compliance

This study investigates the impact of forensic accounting on corporate governance and compliance in the Kurdistan region of Iraq. Utilizing a quantitative research design, data was collected from 177 accountants across various industries. The results strongly support the hypotheses that forensic accounting significantly enhances fraud detection, internal controls, financial reporting accuracy, regulatory compliance, and overall corporate governance. Statistical analyses, including T-tests, Chi-Square tests, and multivariate regression, demonstrate the substantial positive influence of forensic accounting practices. Additionally, the study highlights the effectiveness of targeted training and resource allocation in mitigating challenges associated with implementing forensic accounting. Despite robust findings, limitations such as sample size and self-reported data are acknowledged. Future research should expand the sample size, employ longitudinal designs, and explore comparative and qualitative approaches to provide a more comprehensive understanding. This study underscores the critical role of forensic accounting in fostering transparency, accountability, and ethical behavior within organizations, offering valuable insights for businesses, regulators, and policymakers in enhancing corporate governance frameworks.

The impact of artificial intelligence and machine learning on financial reporting and auditing practices

This study examines the impact of artificial intelligence (AI) and machine learning (ML) on professional roles within the context of financial reporting and auditing practices. Utilizing a quantitative approach, data were collected from 142 accountants in private businesses in Erbil through a structured questionnaire assessing perceptions on efficiency, accuracy, fraud detection, compliance, and professional impact. Statistical analyses, including multiple regression and correlation, were employed to determine the relationships between AI and ML integration and various professional outcomes. Contrary to expectations, the results revealed no significant impact of AI and ML on the perceived efficiency, accuracy, fraud detection capabilities, or compliance within the professional roles of accountants. These findings suggest a disconnect between the theoretical benefits of AI and ML technologies and their practical perceptions among professionals in the field. Recommendations include the need for enhanced training, incremental technology implementation, and improved governance structures to foster effective integration and utilization of AI and ML in financial practices. The study's implications are significant for organizations considering or currently implementing AI and ML technologies, highlighting the importance of addressing both technological and human factors to maximize the potential benefits of these innovations. Future research is encouraged to explore qualitative aspects of technology adoption and to conduct longitudinal studies to assess changes over time as professionals adapt to AI and ML tools. The limitations of the study, such as its geographical focus and cross-sectional design, suggest caution in generalizing the findings and point towards the need for broader, more diverse investigations. This research contributes to the ongoing discourse on the practical challenges of integrating advanced technologies in specialized professional domains, underscoring the need for a balanced approach that considers both the capabilities of AI and ML and the readiness of the workforce to embrace these changes