In the presence of the President of the University of Mosul, Professor Dr. Waheed Mahmoud Al-Ibrahimi, and the President of the University of Nineveh, Professor Dr. Osama Ismail Al-Mashhadani, the College of Law at the University of Mosul held, on Thursday, 9 July 2026, the defense of the doctoral dissertation entitled “Legal Aspects of Banks’ Dealing in Foreign Currency – A Comparative Study”, presented by the student Ahmed Abdullah Hadi Abdullah Al-Hankawi, under the supervision of Assistant Professor Dr. Muhannad Ibrahim Ali.

The dissertation examined the legal framework regulating banks’ dealing in foreign currency, analyzed its legal nature and the oversight imposed upon it, as well as the liability of banks in the event of breach of legal controls, through a comparative study between Iraqi, Egyptian, Emirati, and British legislation, thereby contributing to the development of the legislative and regulatory system and enhancing confidence in the banking sector.

The dissertation aimed to establish the legal framework for banks’ dealing in foreign currency, clarify the legal nature of this activity, determine the limits of civil, administrative, and criminal liability of banks, in addition to presenting recommendations that contribute to developing Iraqi legislation in line with international standards and enhancing the integration of the banking sector into the global financial system.

The Examination Committee Consisted of:

• Professor Dr. Ayser Essam Dawoud – Chairperson

• Professor Dr. Bushra Khalid Turki – Member

• Assistant Professor Dr. Ryan Hashim Hamdoun – Member

• Assistant Professor Dr. Munhal Abdulghani Mustafa – Member

• Assistant Professor Dr. Fawzia Muwaffaq Dhanoun – Member

• Assistant Professor Dr. Muhannad Ibrahim Ali – Member and Supervisor

The defense was attended by a distinguished academic audience, reflecting the interest in specialized legal research that contributes to the development of the legislative and banking environment, and enhancing the standing of the College of Law in supporting rigorous scientific research.