{"id":52312,"date":"2026-04-21T21:06:35","date_gmt":"2026-04-21T21:06:35","guid":{"rendered":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/?p=52312"},"modified":"2026-04-21T21:06:35","modified_gmt":"2026-04-21T21:06:35","slug":"accounting-department-at-university-of-mosul-discusses-phd-dissertation-on-regulatory-technology-and-accounting-disruptions","status":"publish","type":"post","link":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/04\/21\/accounting-department-at-university-of-mosul-discusses-phd-dissertation-on-regulatory-technology-and-accounting-disruptions\/","title":{"rendered":"Accounting Department at University of Mosul Discusses PhD Dissertation on Regulatory Technology and Accounting Disruptions"},"content":{"rendered":"<p dir=\"rtl\" style=\"text-align: left\">The Accounting Department at the College of Administration and Economics, University of Mosul, held a public defense for a PhD dissertation on Monday, April 20, 2026, in Discussion Hall (2). The dissertation was titled: &#8220;The Impact of Implementing Regulatory Technology in Mitigating Accounting Technical Disruptions and its Reflection on the Quality of Financial Reporting in Financial Institutions&#8221; by the researcher Abdullah Ziad Hashim Al-Qazzaz.<\/p>\n<p dir=\"ltr\">\u200bThe study aimed to theorise and test the impact of adopting Regulatory Technology (RegTech) as a strategic response to mitigate accounting disruptions. It explored how this adoption enhances the quality of financial reporting through the design of an innovative software model functioning as an intelligent Middleware layer. The study concluded that Regulatory Technology represents a qualitative shift from traditional compliance to the concept of &#8220;Compliance as Code,&#8221; where accounting and regulatory rules are integrated into the financial system\u2019s core infrastructure to ensure reporting quality.<\/p>\n<p dir=\"ltr\">\u200bThe Examination Committee consisted of Prof. Dr. Sinan Zuhair Mohammed Jamil (Chair), Prof. Dr. Nusrat Saber Khoshnaw (Member), Assistant Prof. Dr. Taha Ahmed Hassan (Member), Assistant Prof. Dr. Haitham Hashim Qasim (Member), Assistant Prof. Dr. Abdul-Wahid Ghazi Mohammed (Member), and Prof. Dr. Ziad Hashim Al-Saqqa (Member and Supervisor).<\/p>\n<p dir=\"ltr\"><img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-52313\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0025-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0025-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%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\/04\/IMG-20260421-WA0025-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0025-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0025-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0025-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0025-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0025-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0025-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0025-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0025-1536x1023.jpg 1536w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0025.jpg 1600w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"lazyload alignnone size-medium wp-image-52314\" src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0024-300x200.jpg\" data-orig-src=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0024-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"data:image\/svg+xml,%3Csvg%20xmlns%3D%27http%3A%2F%2Fwww.w3.org%2F2000%2Fsvg%27%20width%3D%27300%27%20height%3D%27200%27%20viewBox%3D%270%200%20300%20200%27%3E%3Crect%20width%3D%27300%27%20height%3D%27200%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\/04\/IMG-20260421-WA0024-200x133.jpg 200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0024-300x200.jpg 300w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0024-400x267.jpg 400w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0024-600x400.jpg 600w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0024-768x512.jpg 768w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0024-800x533.jpg 800w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0024-1024x682.jpg 1024w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0024-1200x800.jpg 1200w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0024-1536x1023.jpg 1536w, https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-content\/uploads\/sites\/13\/2026\/04\/IMG-20260421-WA0024.jpg 1600w\" data-sizes=\"auto\" data-orig-sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The Accounting Department at the College of Administration and Economics, University of Mosul, held a public defense for a PhD dissertation on Monday, April 20, 2026, in Discussion Hall (2). The dissertation was titled: &#8220;The Impact of Implementing Regulatory Technology in Mitigating Accounting Technical Disruptions and its Reflection on the Quality of Financial Reporting in Financial Institutions&#8221; by the researcher Abdullah Ziad Hashim Al-Qazzaz. \u200bThe study aimed to theorise and test the impact of adopting Regulatory Technology (RegTech) as a strategic response to mitigate accounting disruptions. It explored how this adoption enhances the quality of financial reporting through the design of <a href=\"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/2026\/04\/21\/accounting-department-at-university-of-mosul-discusses-phd-dissertation-on-regulatory-technology-and-accounting-disruptions\/\"> [Read More]<\/a><\/p>\n","protected":false},"author":17,"featured_media":52315,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-52312","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\/52312","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=52312"}],"version-history":[{"count":1,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/52312\/revisions"}],"predecessor-version":[{"id":52316,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/posts\/52312\/revisions\/52316"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media\/52315"}],"wp:attachment":[{"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/media?parent=52312"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/categories?post=52312"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/uomosul.edu.iq\/en\/administrationeconomic\/wp-json\/wp\/v2\/tags?post=52312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}