College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed on Wednesday 30 November 2022, the master’s thesis tagged “The Role of the AAOIFI30 Standard in Reducing Credit Risk: An Analytical Study of a Sample of Iraqi Islamic Banks”.

Part of the discussion was attended by the President of the University of Mosul, Prof. Dr. Qusai Kamal Al-Din Al-Ahmadi, and the Dean of the College, Prof. Dr. Thaer Ahmed Saadoun Al-Samman.The current study presented by the student “Taha Sultan Hamad” in the Department of Accounting aims to evaluate the role of the Islamic accounting standard (AAOIFI 30) and its impact on reducing credit risk in Iraqi Islamic banks, and to indicate the extent of Iraqi Islamic banks’ commitment to the standard, as well as to indicate the level of credit risk in these banks, and the impact of the adoption of Islamic banks of the Islamic accounting standard (AAOIFI 30) in reducing credit risks.The discussion committee was headed by Assistant Professor Dr. Kubra Muhammad Taher Hammoudi, and the membership of Assistant Professor Dr. Ali Malallah Abdullah, and Assistant Professor Dr. Nusrat Saber Sheikha from Salahaddin University, under the supervision and membership of Prof. Dr. Luqman Muhammad Ayoub.