College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master’s thesis tagged “The effect of adopting (IFRSs) on the relationship between the quality of accounting information and the complexity of financial statements in Iraqi banks”

The current study presented by the student “Omar Jassim Mohammed” in the Department of Accounting aimed to: Test the impact of the adoption of (IFRSs) on the relationship between the quality of accounting information and the complexity of financial statements in the environment of Iraqi banks, and to achieve this, the study touched on the basic concepts adopted in measuring the relationship between the quality of accounting information and the complexity of financial statements and discuss their relationship to the mediating role of the adoption of (IFRSs).

The study reached a set of conclusions, the most important of which are: the need for researchers to exert more efforts and work on developing measures for the complexity of financial statements commensurate with the characteristics of the financial statements of banks published in Arabic in particular.

The discussion committee was headed by Assistant Professor Dr. Maher Ali Hussein and the membership of Assistant Professor Dr. Tania Qader Abdul Rahman from the University of Kirkuk, and Assistant Professor Dr. Saif Al-Din Amjad Ismail, and under the supervision and membership of Assistant Professor Dr. Taha Ahmed Hassan.