College of Administration and Economics

The Accounting Department at the College of Administration and Economics – University of Mosul discussed the PhD thesis titled “The Use of Deep Learning Techniques in Rationalizing Accounting Estimates and its Reflection on the Quality of Financial Reporting” presented by the student Haider Laith Mutaab Khatt on Thursday, October 23, 2025, in Discussion Hall No. (1).

​The study aimed to demonstrate the impact of employing Deep Learning technology in rationalizing accounting estimates and its reflection on the quality of financial reporting, with a focus on the estimates of depreciation and allowance for doubtful accounts, due to their importance and direct impact on the operating results and financial position of entities.

​The study reached a set of conclusions, most notably that the smart models contributed to improving the accuracy of estimates and reducing deviations and professional bias, which positively reflected on the characteristics of financial reporting quality, namely relevance, reliability, and comparability. The results also indicated that the application of Deep Learning techniques represents an important practical step in the Iraqi environment towards enhancing transparency, credibility, and building investor confidence.

​The session was attended by the Assistant President of the University for Administrative and Financial Affairs, Assistant Professor Dr. Rafal Hassan Hamid, the Assistant Dean for Scientific Affairs at the College, Assistant Professor Dr. Salim Khalil Khalid, the Assistant Dean for Administrative and Financial Affairs at the College, Dr. Abdulrahman Zuhair Abdulqadir, and a number of department faculty members and postgraduate students.

​The examination committee consisted of: Prof. Dr. Assaad Ghani Jihad – Ministry of Higher Education and Scientific Research / Chairman, Prof. Dr. Maher Ali Hussein – University of Mosul / College of Administration and Economics / Member, Assistant Prof. Dr. Ali Mallalah Abdullah – University of Mosul / College of Administration and Economics / Member, Assistant Prof. Dr. Kubra Mohammed Taher – University of Mosul / College of Administration and Economics / Member, Assistant Prof. Dr. Saifuddin Amjad – University of Mosul / College of Administration and Economics / Member, Prof. Dr. Sinan Zuhair Mohammed Jameel – University of Mosul / College of Administration and Economics / Member and Supervisor and Assistant Prof. Dr. Ramadhan Mahmoud Rammo – University of Mosul / College of Administration and Economics / Member and Supervisor.