The Accounting Department at the College of Administration and Economics, University of Mosul, held a public defense for a PhD dissertation on Monday, April 20, 2026, in Discussion Hall (2). The dissertation was titled: “The Impact of Implementing Regulatory Technology in Mitigating Accounting Technical Disruptions and its Reflection on the Quality of Financial Reporting in Financial Institutions” by the researcher Abdullah Ziad Hashim Al-Qazzaz.

​The study aimed to theorise and test the impact of adopting Regulatory Technology (RegTech) as a strategic response to mitigate accounting disruptions. It explored how this adoption enhances the quality of financial reporting through the design of an innovative software model functioning as an intelligent Middleware layer. The study concluded that Regulatory Technology represents a qualitative shift from traditional compliance to the concept of “Compliance as Code,” where accounting and regulatory rules are integrated into the financial system’s core infrastructure to ensure reporting quality.

​The Examination Committee consisted of Prof. Dr. Sinan Zuhair Mohammed Jamil (Chair), Prof. Dr. Nusrat Saber Khoshnaw (Member), Assistant Prof. Dr. Taha Ahmed Hassan (Member), Assistant Prof. Dr. Haitham Hashim Qasim (Member), Assistant Prof. Dr. Abdul-Wahid Ghazi Mohammed (Member), and Prof. Dr. Ziad Hashim Al-Saqqa (Member and Supervisor).