College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the doctoral thesis tagged “The possibility of insuring financial statements and their reflection on the quality of auditing to enhance users’ confidence in the Iraqi environment”.

Part of it was attended by the President of Al-Hamdaniya University, Prof. Dr. Aqeel Yahya Hashem Al-Araji, the Assistant Dean for Scientific Affairs, Prof. Dr. Alaa Abdel Salam Al-Hamdani, and the Assistant Dean for Administrative Affairs, Prof. Dr. Ahmed Hussein Al-Jarjari.

The current study targeted … Which was submitted by the student “Ahmed Muhammad Ali” in the Department of Accounting to: Highlighting the insurance on the financial statements, the quality of auditing and the confidence of users of financial statements, tracking the scientific efforts that reviewed these variables in their literature, and providing a theoretical framework for insurance on the financial statements, its objectives, justifications, requirements and mechanism of work that is accepted according to the point of view of a group of experts.

The study reached a set of conclusions, the most important of which are: Collecting expert opinions through a list of ten questions on the theoretical framework of insurance on financial statements from a group of experts specialists interviewed to obtain data showing the acceptance of the theoretical framework of the independent variable.

The discussion committee was headed by Prof. Dr. Waheed Mahmoud Remo, and the membership of Prof. Dr. Rizgar Abdullah Saber from Salahaddin University, Assistant Professor Dr. Maher Ali Hussein, Assistant Professor Dr. Sinan Zuhair Muhammad Jameel, Assistant Professor Dr. Ali Malallah Abdullah, and the membership and supervision of Prof. Dr. Nazim Hassan Rashid from Al-Hamdaniya University.