The University of Mosul / College of Administration and Economics – Department of Accounting witnessed, on Thursday, March 5, 2026, in Laboratory Hall No. (1) at the Department of Accounting, the discussion of a Higher Diploma thesis entitled:
“The Possibility of Applying Sustainability Standards and Their Impact on Enhancing Sustainable Performance Auditing – An Applied Study.”
The thesis was presented by the student Mustafa Salem Mohammed Al-Nuaimi.
The study aimed to clarify the possibility of applying sustainability standards and their impact on enhancing sustainable performance auditing through an applied analytical study that seeks to develop auditing practices in line with modern transformations in the business environment, which go beyond the financial dimension to include environmental, social, and governance (ESG) aspects.
The study reached several key findings, most notably:
The application of these standards contributes to strengthening the role of the auditor in evaluating sustainable performance and expanding the scope of professional responsibility.
Improving the quality of measurement, verification, and disclosure, which leads to increasing the confidence of report users.
The examination committee consisted of:
Asst. Prof. Dr. Ali Mal Allah Abdullah – University of Mosul / College of Administration and Economics as a chairman,  Asst. Prof. Dr. Haitham Hashim Qasim – University of Mosul / College of Administration and Economics as a member, Lect. Dr. Shaimaa Mohammed Sameer – University of Mosul / College of Administration and Economics as a member and Prof. Dr. Alaa Abdulwahid Thanoon – University of Mosul / College of Administration and Economics as a member and supervisor.