{"id":51663,"date":"2026-03-08T16:51:32","date_gmt":"2026-03-08T16:51:32","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=51663"},"modified":"2026-03-08T16:52:43","modified_gmt":"2026-03-08T16:52:43","slug":"the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-the-impact-of-sustainability-standards-on-sustainable-performance-auditing","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/03\/08\/the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-the-impact-of-sustainability-standards-on-sustainable-performance-auditing\/","title":{"rendered":"The Department of Accounting at the College of Administration and Economics, University of Mosul, Discusses the Impact of Sustainability Standards on Sustainable Performance Auditing"},"content":{"rendered":"<p>The University of Mosul \/ College of Administration and Economics \u2013 Department of Accounting witnessed, on Thursday, March 5, 2026, in Laboratory Hall No. (1) at the Department of Accounting, the discussion of a Higher Diploma thesis entitled:<br \/>\n\u201cThe Possibility of Applying Sustainability Standards and Their Impact on Enhancing Sustainable Performance Auditing \u2013 An Applied Study.\u201d<br \/>\nThe thesis was presented by the student Mustafa Salem Mohammed Al-Nuaimi.<br \/>\nThe study aimed to clarify the possibility of applying sustainability standards and their impact on enhancing sustainable performance auditing through an applied analytical study that seeks to develop auditing practices in line with modern transformations in the business environment, which go beyond the financial dimension to include environmental, social, and governance (ESG) aspects.<br \/>\nThe study reached several key findings, most notably:<br \/>\nThe application of these standards contributes to strengthening the role of the auditor in evaluating sustainable performance and expanding the scope of professional responsibility.<br \/>\nImproving the quality of measurement, verification, and disclosure, which leads to increasing the confidence of report users.<br \/>\nThe examination committee consisted of:<br \/>\nAsst. Prof. Dr. Ali Mal Allah Abdullah \u2013 University of Mosul \/ College of Administration and Economics as a chairman,\u00a0 Asst. Prof. Dr. Haitham Hashim Qasim \u2013 University of Mosul \/ College of Administration and Economics as a member, Lect. Dr. Shaimaa Mohammed Sameer \u2013 University of Mosul \/ College of Administration and Economics as a member and Prof. Dr. Alaa Abdulwahid Thanoon \u2013 University of Mosul \/ College of Administration and Economics as a member and supervisor.<br \/>\n<img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-51667\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0023-300x193.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0023-300x193.jpg\" alt=\"\" width=\"300\" height=\"193\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27193%27%20viewBox%3D%270%200%20300%20193%27%3E%3Crect%20width%3D%27300%27%20height%3D%27193%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0023-200x128.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0023-300x193.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0023-400x257.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0023-460x295.jpg 460w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0023-600x385.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0023-768x493.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0023-800x513.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0023-1024x657.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0023.jpg 1075w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-51668\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0022-1-300x253.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0022-1-300x253.jpg\" alt=\"\" width=\"300\" height=\"253\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27253%27%20viewBox%3D%270%200%20300%20253%27%3E%3Crect%20width%3D%27300%27%20height%3D%27253%27%20fill-opacity%3D%220%22%2F%3E%3C%2Fsvg%3E\" data-srcset=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0022-1-200x169.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0022-1-300x253.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0022-1-400x338.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0022-1-600x506.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0022-1-768x648.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0022-1-800x675.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/03\/IMG-20260308-WA0022-1.jpg 1005w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>The University of Mosul \/ College of Administration and Economics \u2013 Department of Accounting witnessed, on Thursday, March 5, 2026, in Laboratory Hall No. (1) at the Department of Accounting, the discussion of a Higher Diploma thesis entitled: \u201cThe Possibility of Applying Sustainability Standards and Their Impact on Enhancing Sustainable Performance Auditing \u2013 An Applied Study.\u201d The thesis was presented by the student Mustafa Salem Mohammed Al-Nuaimi. The study aimed to clarify the possibility of applying sustainability standards and their impact on enhancing sustainable performance auditing through an applied analytical study that seeks to develop auditing practices in line with modern <a href=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/03\/08\/the-department-of-accounting-at-the-college-of-administration-and-economics-university-of-mosul-discusses-the-impact-of-sustainability-standards-on-sustainable-performance-auditing\/\"> [Read More]<\/a><\/p>\n","protected":false},"author":17,"featured_media":51665,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-51663","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\/51663","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=51663"}],"version-history":[{"count":3,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51663\/revisions"}],"predecessor-version":[{"id":51670,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/51663\/revisions\/51670"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/51665"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=51663"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=51663"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=51663"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}