College of Administration and Economics

The discussion hall No. (2) at the College of Administration and Economics, University of Mosul, witnessed on Tuesday, September 23, 2025, the defense of the master’s thesis submitted by the student Alaa Mohammed Yassin Taha in the Department of Accounting, entitled:

“Aligning Information Overload with the Need for Useful Information in the Era of Digital Transformation and Its Impact on Financial Reporting – An Applied Study in One Company.”

The study aimed to explore possible ways to achieve an effective alignment between the phenomenon of information overload—considered one of the most prominent challenges of the digital transformation era—and the growing need of financial statement users for relevant information with analytical value.

The study concluded that the expansion in presenting information within financial reports may hinder their clarity and usability, while adopting organized strategies for compiling and refining this information helps reduce such expansion without harming the content or neglecting essential data. This, in turn, enhances the efficiency of financial reports and their ability to support more effective decision-making.

The examination committee consisted of: Prof. Luqman Mohammed Ayoub (University of Mosul / College of Administration and Economics) as a chair, Asst. Prof. Mustafa Abdul-Hussein Ali (University of Al-Muthanna / College of Administration and Economics)  as a member, Asst. Prof. Abdulwahid Ghazi Mohammed (University of Mosul / College of Administration and Economics) as a member and Asst. Prof. Maher Ali Hussein (University of Mosul / College of Administration and Economics) as a member and supervisor.