Vol. 3 No. 2 (2025): December

View Vol. 3 No. 2 (2025): December

DOI: https://doi.org/10.47134/aaem.v3i2

Published: 2025-12-26

Articles

Controls of Accounting Information Systems and Their Role in Reducing Financial Data Manipulation and Improving the Quality of Accounting Reports: An Applied Study at Al-Mansour Investment Bank for the Period (2017–2024)

Hala AbdulAmeer Dhahir

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Hala AbdulAmeer Dhahir, University of Al-Qadisiyah, Iraq

Abstract views : 226 times | Downloads: 88 times | DOI : https://doi.org/10.47134/aaem.v3i2.1065
The Role Of Resource Readiness In Team Interaction Through The Mediating Role Of Innovation Talent Capability

Israa Abdulhasan Oleiwi

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Israa Abdulhasan Oleiwi, University of Al-Qadisiyah, Iraq

Abstract views : 95 times | Downloads: 68 times | DOI : https://doi.org/10.47134/aaem.v3i2.1063
Perceived Ethical Value of Brand and Online Customers’ Shopping Experience: The Moderating Role Of Employee Resilience and The Mediating Role Of Brand Relationship Quality in Iraq Smartphone Users

Saif Ali Jasim

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Saif Ali Jasim, AL -Furat AL -Awsat Technical University, Iraq

Abstract views : 245 times | Downloads: 75 times | DOI : https://doi.org/10.47134/aaem.v3i2.1016
Evaluating the Suitability of the Requirements For Adopting International Financial Reporting Standard Ifrs 18 In the Banking Sector and Its Impact on Enhancing the Quality of Financial Reporting at Mansour Investment Bank

Ali Adi Radhi Al Shamri

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Ali Adi Radhi Al Shamri , Ministry of Education, General Directorate of Education Wasit, Iraq

Abstract views : 159 times | Downloads: 88 times | DOI : https://doi.org/10.47134/aaem.v3i2.1076
Employee Competence and the Effectiveness of the Integrated Internal Control System (SPIT): Mediating Effects of Leadership Commitment and the Moderating Role of Risk Management Maturity

Suryani Putri Albinar, Luke Suciati Amna

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Suryani Putri Albinar, Bandar Lampung University, Indonesia

Luke Suciati Amna, Bandar Lampung University , Indonesia

Abstract views : 132 times | Downloads: 57 times | DOI : https://doi.org/10.47134/aaem.v3i2.1072
The Impact of Augmented Reality on Data-Driven Innovation Capabilities In Enhancing Customer Interaction: An Applied Study

Khalid Kadhim Mohammed

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Khalid Kadhim Mohammed, AL -Furat AL -Awsat Technical University, Iraq

Abstract views : 199 times | Downloads: 76 times | DOI : https://doi.org/10.47134/aaem.v3i2.1064
The Effect of Enterprise Risk Management, Managerial Ownership, and Firm Size on Firm Value with Good Corporate Governance as a Moderating Variable in Banking Companies Listed on the Indonesia Stock Exchange

Nadia Putri Maharani, Agrianti Komalasari, Reni Oktavia

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Nadia Putri Maharani, Universitas Lampung, Indonesia

Agrianti Komalasari, Universitas Lampung, Indonesia

Reni Oktavia, Universitas Lampung, Indonesia

Abstract views : 216 times | Downloads: 117 times | DOI : https://doi.org/10.47134/aaem.v3i2.1049
The Role of Green Finance (Green Sukuk and Green Bonds) In Sustainable Development: Selected Experiences With A Special Reference To Iraq

Haqi Ameen Tomas

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Haqi Ameen Tomas, AL-Furat AL-Awsat Technical University, Iraq

Abstract views : 184 times | Downloads: 93 times | DOI : https://doi.org/10.47134/aaem.v3i2.1074