{"id":51621,"date":"2026-03-04T18:29:16","date_gmt":"2026-03-04T18:29:16","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=51621"},"modified":"2026-03-04T18:29:16","modified_gmt":"2026-03-04T18:29:16","slug":"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","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/03\/04\/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\/","title":{"rendered":"The Department of Accounting at the University of Mosul \u2013 College of Administration and Economics \u2013 held a Higher Diploma thesis defense on Wednesday, March 4, 2026"},"content":{"rendered":"

The Department of Accounting at the University of Mosul \u2013 College of Administration and Economics \u2013 held a Higher Diploma thesis defense on Wednesday, March 4, 2026, in Discussion Hall (2).
\nThe thesis, entitled:
\n\u201cThe Impact of Adopting Sustainability Accounting Standards in the Industrial Sector on the Quality of Financial Reporting \u2013 An Applied Study\u201d,
\nwas presented by the student Mohammed Ahmed Mohammed Taher.
\nThe 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.
\nThe main findings of the study revealed:
\nA 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.
\nIntegrating environmental, social, and economic dimensions into the accounting system contributes to increasing confidence in financial reports and supporting investors\u2019 and stakeholders\u2019 decision-making.
\nThere are several challenges hindering the broader adoption of sustainability accounting standards, including financial, organizational, technical, and cultural obstacles.
\nThe examination committee consisted of:
\nProfessor Dr. Alaa Abdulwahid Dhnoon \u2013 University of Mosul, College of Administration and Economics as a chair,
\nAssistant Professor Dr. Saif Al-Din Amjad Ismail \u2013 University of Mosul, College of Administration and Economics as a member, Lecturer Dr. Arslan Ibrahim Abdulkarim \u2013 University of Mosul, College of Administration and Economics as a member and Assistant Professor Dr. Rafi Nizar Jameel \u2013 University of Mosul, College of Administration and Economics \u2013 member and supervisor.<\/p>\n

\"\" \"\" \"\"<\/p>\n","protected":false},"excerpt":{"rendered":"

The Department of Accounting at the University of Mosul \u2013 College of Administration and Economics \u2013 held a Higher Diploma thesis defense on Wednesday, March 4, 2026, in Discussion Hall (2). The thesis, entitled: \u201cThe Impact of Adopting Sustainability Accounting Standards in the Industrial Sector on the Quality of Financial Reporting \u2013 An Applied Study\u201d, 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 [Read More]<\/a><\/p>\n","protected":false},"author":17,"featured_media":51625,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-51621","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-discussions"],"_links":{"self":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51621","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/users\/17"}],"replies":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/comments?post=51621"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51621\/revisions"}],"predecessor-version":[{"id":51626,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51621\/revisions\/51626"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/51625"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=51621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=51621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=51621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}