THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS AS A CONTROL AND AUDIT TOOL ON FAIR VALUE ACCOUNTING APPLICATIONS: A STUDY ON COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE

dc.contributor.author	Emad Al-Harash
dc.date.accessioned	2025-12-28T20:20:38Z
dc.date.issued	2024-10-17
dc.description.abstract	The study looks at how the accounting information system affects the connection between using fair value accounting and the qualities of accounting information that the system creates and shows in the financial statements of Iraqi Stock Exchange companies. These qualities are relevance, faithful representation, and comparability. The results make it clear how important IFRS 9 and the accounting information system are for making financial reporting more useful.
dc.format	application/pdf
dc.identifier.uri	https://sjird.journalspark.org/index.php/sjird/article/view/1115
dc.identifier.uri	https://asianeducationindex.com/handle/123456789/13940
dc.language.iso	eng
dc.publisher	Journals Park Publishing
dc.relation	https://sjird.journalspark.org/index.php/sjird/article/view/1115/1069
dc.source	Spectrum Journal of Innovation, Reforms and Development; Vol. 32 (2024); 22-37
dc.source	2751-1731
dc.subject	accounting information systems, fair value, accounting applications, Control, Audit and Iraq Stock Exchange.
dc.title	THE IMPACT OF ACCOUNTING INFORMATION SYSTEMS AS A CONTROL AND AUDIT TOOL ON FAIR VALUE ACCOUNTING APPLICATIONS: A STUDY ON COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE
dc.type	info:eu-repo/semantics/article
dc.type	info:eu-repo/semantics/publishedVersion
dc.type	Peer-reviewed Article

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