College of Administration and Economics

The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed on Tuesday, October 14, 2025, the master’s thesis submitted by the student Osama Faisal Fakhri Al-Khashab, entitled:

“The Impact of Accountants’ Professional Competence and the Dimensions of Leadership Strategic Thinking on the Extent of Adoption of Integrated Reporting.”
The discussion took place in Discussion Hall No. (2).

The study aimed to analyze the role of accountants’ professional competence and leadership strategic thinking in supporting Iraqi banks’ orientation toward adopting integrated reporting, as one of the modern approaches to comprehensive financial disclosure.

The findings revealed that combining professional competence with visionary strategic leadership effectively contributes to enhancing the quality of financial reports and improving transparency and disclosure, which in turn strengthens investor confidence and supports institutional performance sustainability.

The discussion committee consisted of: Prof. Dr. Alaa Abdulwahid Thanoon – College of Administration and Economics / University of Mosul as a chair of the discussion, Asst. Prof. Dr. Younis Abdulkarim Ahmed – College of Administration and Economics / University of Duhok as a member, Asst. Prof. Dr. Abdulwahid Ghazi Mohammed – College of Administration and Economics / University of Mosul as a member and Prof. Dr. Luqman Mohammed Ayoub – College of Administration and Economics / University of Mosul as a member and supervisr.