The Department of Accounting at the College of Administration and Economics, University of Mosul, discussed the master’s thesis titled: ​”The Impact of Artificial Intelligence Adoption Determinants on Professional Accounting Judgement: An Analytical Study” Submitted by the student Abdulrahman Mohammad Jameel Ibrahim Hammo,on Sunday, September 20, 2026, held in Discussion Hall No. (2).

​The study aimed to highlight the professional determinants associated with adopting artificial intelligence technologies in the accounting and auditing environment, as well as seeking solutions that contribute to mitigating the impact of those determinants and enhancing the effective use of these technologies in accounting practices.

​The study reached several conclusions, most notably that the use of artificial intelligence does not pose a threat to auditor independence if designed according to the “human-in-the-loop” principle. The results also revealed that deploying artificial intelligence technologies helps reduce cognitive load on workers, providing them with a greater opportunity to focus on high-value analytical and strategic tasks.

​The discussion committee consisted of: Prof. Dr. Luqman Mohammad Ayoub, College of Administration and Economics / University of Mosul, Chairman, Asst. Prof. Dr. Abdulwahed Ghazi Mohammad, College of Administration and Economics / University of Mosul, Member, Asst. Prof. Dr. Rafi Nizar Jameel, College of Administration and Economics / University of Mosul, Member, Asst. Prof. Dr. Haitham Hashim Qasim, College of Administration and Economics / University of Mosul, Member and Supervisor.