This study aims to find out how Debt Default, Audit Tenure and Liquidity can affect the acceptance of the Going Concern Audit Opinion (Empirical Study on Manufacturing Companies in Various Industrial Sectors listed on the IDX for the 2019-2022 period). The sample in this study is Manufacturing Companies in the Various Industrial Sectors using the Purposive Sampling technique so that 26 companies with 4 years of observation (104 observation data) were obtained that met the criteria. The data used is in the form of secondary data obtained from the company's annual report through the Indonesia Stock Exchange (IDX) website and the official website of the related company. Researchers use a quantitative approach to describe research problems through trend descriptions or being able to explain the relationship between variables. The analysis technique used in this study is data analysis using descriptive statistical analysis and logistic regression analysis with the help of SPSS 30 software.  The method of data collection is by means of documentation and literature study. The results of the study concluded that Debt Default significantly affected the acceptance of going concern audit opinions, while Tenure and Liquidity Audit did not significantly affect the acceptance of going concern audit opinions.

Transfer pricing remains a critical issue in international taxation, particularly for multinational corporations (MNCs). This paper assesses the effectiveness of transfer pricing mechanisms in managing intercompany transactions and ensuring compliance with international tax regulations. By reviewing case studies of large MNCs and conducting a cross-country comparison, the research evaluates the impact of transfer pricing rules on corporate profitability, tax avoidance, and the role of accountants in mitigating risks. The findings suggest that while transfer pricing helps MNCs optimize tax liabilities, it also raises ethical and transparency concerns that require stronger regulatory oversight.

The research aims to shed light on the role of accounting theory as one of the main subjects that have an active role in the intellectual skills and abilities of the students of the Department of Accounting and to provide a theoretical framework linking the subject of accounting theory and the intellectual skills and abilities of the students of the Department of Accounting and to indicate the relationship of correlation and influence between the subject of accounting theory and the intellectual skills and abilities of students of the Department of Accounting, and to provide recommendations and proposals to the organisation of the research sample regarding the subject of teaching accounting theory and its active role in the intellectual skills and abilities of students of the Department Accounting, the deductive and inductive approach was adopted in dealing with the research problem and proving its hypotheses in the theoretical aspect to achieve the objectives of the research and relying on the descriptive approach in the practical aspect, The research sample was represented by the students of the Department of Accounting at the College of Administration and Economics - University of Al-Qadisiyah for the year 2024, a questionnaire form was designed and distributed to the research sample and then collected and analysed statistically for the purpose of proving the research hypotheses and achieving the results The research reached a set of conclusions, the most important of which is the information that there is a statistically significant correlation between accounting theory and the intellectual skills and abilities of students of the accounting department The strength of the correlation is characterised by being very strong and its value is (.636**), which is at a lower moral level From (0.01), which confirms the positive correlation of this research, the existence of a significant effect between the variables of the research and the value of the regression coefficient was (?) (.636), which confirms the positive impact of this research, and therefore the study recommends a set of recommendations, the most important of which is the development of the accounting theory approach adopted in the accounting department so that it is able to keep pace with the continuous development known by the reality of the profession, which enables the accountant to perform his tasks better and understand how to teach accounting theory in decision-making processes.

This research attempted to analyze the impact of financial and economic shocks in a number of developing countries that are similar in terms of the size of the economy and the diversity of its economic structure, as well as the similarity in the quality of the exchange systems used to demonstrate the extent of the monetary authorities’ ability to target inflation in light of the occurrence of shocks of various types and forms during the research period, in addition to This is an indication of the extent of the diversity of the economy and its connection to those shocks, as the oil sector constitutes a large portion of the gross domestic product of the countries of the research sample, with this being lower for the Emirati economy, and this matter made the Iraqi economy to be more affected by the economic crises and shocks that occurred during the period of the study compared to other economies. Saudi Arabia and the Emirates, where the Saudi economy comes in second place in terms of being affected by these shocks, followed by the Emirati economy, which had the least impact. The research variables (inflation, public revenues, and gross domestic product) were also closely linked to the occurrence of both positive and negative financial and economic shocks. When countries face a positive economic shock, the economic situation in the sample countries improves, and the research variables tend to increase, and vice versa when those countries face a shock. Negative, taking into account the varying rates of impact and response, especially with the UAE economy.

The study intends to define the idea of joint auditing, its significance and goals, and the allocation of audit responsibilities from the start of the audit process to the joint report's writing. It also seeks to elucidate the function of joint auditing in enhancing the caliber of the attributes of accounting data, which helps to provide high-quality information that benefits management and the beneficiaries of that information to make sound decisions that benefit the development of the institution's work for management and owners on the one hand and benefit investors on the other hand, as the study sample included a group of auditors In Iraq by creating and designing a questionnaire form and presenting it to a panel of arbitrators; data analysis was conducted using the statistical analysis software SPSS; and the findings were examined, an important role was reached for joint auditing in improving accounting information and the study recommended the need to adopt this type of audit method that increases users' confidence in accounting information.

The study aims to measure the information content of the accounting profits of banks listed on the Iraqi Stock Exchange, as the sample included 10 banks for a period of 4 years (2016-2019). The study concluded that banks that have a high explanatory ability reflect greater stability in the stock price, which would reassure Investors and stakeholders, thus reducing dispersion and fluctuations in the stock price, while banks with weak explanatory power show higher volatility in the stock price, which indicates additional risks that increase the fluctuation in investor returns, and the influencing factors have a major role in enhancing or reducing the information content of profits. Which explains the discrepancy between banks, and the study recommended the need to enhance the quality of financial disclosure, especially banks with weak explanatory capacity, increase transparency, and work to enhance the informational content of profits, which in turn increases investors’ confidence in accounting information, as well as encouraging banks to strengthen their internal control systems, which helps in Reducing accounting errors and the accuracy of declared profits, thus stabilizing the share price. Strengthening the administrative capabilities of executive managers contributes significantly to enhancing the informational content of profits by allocating the company’s available resources efficiently and effectively.

Purchase Decision is a decision to buy a product or brand you like, but two factors can arise between purchase intention and purchase decision. This research aims to determine the influence of online customer reviews, influencer endorsements and price perceptions on purchasing decisions. The type of research used in this research is quantitative research. In determining the research sample, the Slovin formula was used, where the number of samples obtained was 100 samples. Data was collected using a questionnaire that had been tested for validity and reliability and processed using SPPSS 26. Based on the partial test, the Online Customer Review variable had a positive and significant effect on the decision to purchase Eiger products in the Indonesian North Sumatra Climber Community. A value of t-count of 8.139 > 1.66 t-table was obtained, then the Endorsement Influencer variable had a positive and significant influence on Purchasing Decisions, a value of t-count of 2.169 > 1.66 t-table was obtained, and the Price Perception variable had a positive and significant influence on Purchase Decisions with a t-count value of 3.885 > 1.66 t-table . Simultaneous test results show that the online customer review (X1), influencer endorsement (X2) and price perception variables (X3) together have a positive and significant effect on the decision to purchase Eiger products in the Indonesian North Sumatra climbing community.

The research aimed to Emphasise the significance of the statement of cash flows developed by the International Accounting Standards Committee (IASC) and the International Accounting Standards Board (IASB) and Understand the concept of documented accounting information and Highlighting financial fraud and how to minimize it. The research problem was as follows from the fact that the financial statements, which do not contain the basic characteristics of accounting information, including reliability, will reduce the degree of reliance on them, which affects those lists prepared by financial institutions (banks) operating in Iraq that not taking into account the preparation of the cash flow statement will inevitably reduce the reliability of accounting information, resulting in misleading accounting outputs that will be a door to financial fraud in its various forms. Hence, the main research problem is the following question: Does enhancing the reliability of accounting information according to the preparation of the cash flow statement reduce financial fraud? The research reached many conclusions, the most important of which are International accounting standards can be said to be a written statement issued by an authorized body aimed at unifying and coordinating accounting treatments and policies to reach unified results for a set of financial transactions for ease of comparisons and understanding by the relevant parties. The statement of cash flows works to provide historical changes in financial institutions and others through and for a specific period of time and these flows are either operational, investment or financing for their various activities. The research reached many recommendations, the most important of which are: Emphasis on the different economic units to prepare a statement of cash flows because of the information it provides on historical changes in the different economic units and their quality, whether operational, investment or financing.

Behavioral economics has highlighted how cognitive biases influence financial decisionmaking, often leading to suboptimal outcomes. This paper explores the impact of behavioral biases such as overconfidence, loss aversion, and herding behavior on accounting and economic forecasting. By reviewing empirical evidence from market behavior, the study assesses how these biases affect financial reporting, auditing practices, and economic predictions. The paper concludes with recommendations for accountants and economists to incorporate behavioral insights into their practices to improve decisionmaking and forecasting accuracy.

The current study aims to identify the impact of ethical entrepreneurial leadership on theentrepreneurial orientation of SME owners in the Diwaniyah Governorate. According to the above, thestudy adopts a descriptive and analytical approach to its variables. The study sample consisted of agroup of SME ownwers , numbering (70) companies out of (90). The questionnaire forms was used asa essential tool for collecting data. The study were used many statistical methods such as standarddeviations, arithmetic mean , and structural equation modeling with the help of statistical programs(SPSS.var.24, Smart PLS). Theis exist study reached a set of useful conclusions and recommendations.Basically important of which is that the results of the statistical analysis showed that ethicalentrepreneurial leadership has a significant impact on entrepreneurial orientation.