The Department of Accounting at the University of Mosul – College of Administration and Economics – held a Higher Diploma thesis defense on Wednesday, March 4, 2026, in Discussion Hall (2).
The thesis, entitled:
“The Impact of Adopting Sustainability Accounting Standards in the Industrial Sector on the Quality of Financial Reporting – An Applied Study”,
was presented by the student Mohammed Ahmed Mohammed Taher.
The study aimed to analyze how adopting sustainability accounting standards in the industrial sector is reflected in the quality of financial reporting, particularly in light of recent transformations in the business environment toward integrating environmental, social, and governance (ESG) dimensions into financial reports. The research was based on the hypothesis that adherence to sustainability accounting standards contributes to improving the qualitative characteristics of accounting information and enhancing transparency and reliability in financial reporting.
The main findings of the study revealed:
A clear positive impact of adopting sustainability accounting standards on improving the quality of financial reporting through enhanced accounting disclosure, strengthened qualitative characteristics of financial information, and reduced information asymmetry.
Integrating environmental, social, and economic dimensions into the accounting system contributes to increasing confidence in financial reports and supporting investors’ and stakeholders’ decision-making.
There are several challenges hindering the broader adoption of sustainability accounting standards, including financial, organizational, technical, and cultural obstacles.
The examination committee consisted of:
Professor Dr. Alaa Abdulwahid Dhnoon – University of Mosul, College of Administration and Economics as a chair,
Assistant Professor Dr. Saif Al-Din Amjad Ismail – University of Mosul, College of Administration and Economics as a member, Lecturer Dr. Arslan Ibrahim Abdulkarim – University of Mosul, College of Administration and Economics as a member and Assistant Professor Dr. Rafi Nizar Jameel – University of Mosul, College of Administration and Economics – member and supervisor.