International Journal of Financial, Administrative and Economic Sciences
type: channel
description: The International Journal of Financial, Administrative and Economic Sciences (IJFAES) is an international refereed scientific journal specialized in the fields of finance, accounting, auditing, business administration and economics. It is published by the publishing house “Vision for Scientific Research and Publishing” located in London, United Kingdom, which is managed by academics with long scientific expertise. The journal is interested in publishing scientific research that have originality, modernity and scientific methodology, which constitute a useful scientific addition, whether in Arabic or English. The research published in the journal is subject to an arbitration process by a group of specialized academic professors from many countries of the world. The journal is also responsible for indexing and archiving Arab scientific and knowledge production in major international scientific databases. ISSN 2977-1498 (Online) Journal Doi: https://doi.org/10.59992/IJFAES.ISSN.2977-1498
publisher: Vision for Scientific Research and Publishing
language: en
publication name: International Journal of Financial, Administrative and Economic Sciences
issn: 2977-1498
items: The Impact of Geopolitical Factors on Achieving International Governance Dimensions in Iraq: Evidence from the Repercussions of the Iran–Israel War
items: E-governance and Administrative Simplification for Health Care Units: Challenges and Opportunities for Health Insurance Commission
items: Algorithmic Capital Governance in the Age of Artificial Intelligence: A Conceptual Framework Grounded in the Resource-Based View (RBV) and Intellectual Capital Theory
items: The Impact of Financial Technology on Bank Assurance: A Case Study in the Australian Insurance Market
items: https://vsrp.co.uk/index.php/ijfaes/en/article/view/1647
items: Hate Speech in Lebanon: Legal Challenges of Criminalization and the Limits of Protection Against Sectarian Divisions
items: The transformation model from human resource management to experience engineering: The employee journey as an internal customer
items: Électricité du Liban between Financial Collapse and Allegations of Corruption: A Legal Study in Light of Ongoing Administrative and Financial Irregularities
items: The Impact of Intellectual Capital on Production Flexibility at Dubai Pharma / Samarra
items: Digital Transformation and Reshaping Corporate Strategies in the Telecommunications Sector: Case Studies (STC -Vodafone)
items: The impact of using artificial intelligence on audit quality in combating financial fraud: A field study on Sudanese commercial banks
items: The Role of Artificial Intelligence Technologies in Enhancing the Quality of External Audit Evidence: A Field Study on Audit Firms in the Qassim Region
items: Supply Chain Management During Crises and Its Impact on Organizational Financial Performance: An Empirical Study on the Financial Performance of UPS
items: The Impact of Financial Disclosure on Zakat and Charity Payers’ Compliance: An applied analytical study
items: The Impact of SME Characteristics and Managerial Profiles on Access to Bank Financing in Mauritania
items: Bayesian Comparison between MCMC, PMCMC, and VI in Nonlinear Time Series
items: The Effect of Accounting Conservatism on Fair Value Measurements in Financial Statements
items: Transforming Educational Quality through Hybrid AI: Increasing the performance of the Student and Operations Management to optimize the Student Results and Operations
items: Audio-Visual Media Audience Measurement - Between Valuing Media and Marginalizing Audience: A Critical Approach to Information Literacy
items: Strategic Quality Management and its Impact on Operational Innovation: An Analytical Study at North Refineries Company
items: An Econometric Analysis of the Impact of Investment Expenditure on Inflation in Iraq: Evidence from ARDL and Cointegration Approach (2004-2024)
items: Expert Advisory Systems and Their Role in Decision-Making in University Institutions, Case Study: Northern Technical University
items: The Impact of Artificial Intelligence on Data-Driven Insurance Systems: An Applied Study using Machine Learning Models
items: The Mediating Role of Information Technology Investment in the Relationship between Financial Inclusion Indicators and Institutional Performance in Jordanian Commercial Banks
items: A study of the impact of culture on the quality of financial reporting in companies listed on financial markets
items: The Effectiveness of the Assurance and Consulting Roles of Internal Audit in Managing Cybersecurity Risks: Perspectives of Internal Auditors in Joint-Stock Companies
items: The Impact of Transformational Leadership on Job Satisfaction and Employee Performance
items: Promotion in the Saudi Civil Service System
items: A Proposed Regulatory Framework for Establishing the Saudi Council of Business Engineers
items: Saudi Children Abroad and the Effectiveness of E-Learning

The Impact of Geopolitical Factors on Achieving International Governance Dimensions in Iraq: Evidence from the Repercussions of the Iran–Israel War
type: item
description: This study aims to determine the impact of geopolitical factors on achieving the dimensions of international management in Iraq in light of the repercussions of the Iran-Israel war. To achieve this goal, the researcher relied on presenting theoretical framework for each of: Regional/geopolitical factors -Traditional and critical geopolitical theories -Importance of traditional and critical geopolitical theories in understanding American strategy within the scope of Iran -Israel -Iraq region (Eurasia) -Heartland theory in understanding strategy -Mahan's sea power theory in understanding strategy - Grand chessboard theory -Clash of civilizations theory and the end of history theory -Geopolitical situation in Iran -Geopolitical situation in Israel -Geopolitical situation in Iraq -Impact of geopolitical factors on crisis management and planning - International management -International management theories -Power shift theory -Structural realist theory -Democratic peace theory -International system convergence theory -Trade and conflict theory -Role theory -Arms race theory -Creative chaos theory -Balance of power theory. To determine relationship between geopolitical factors and realization of dimensions of international management in Iraq in light of the repercussions of the war between Iran and Israel. Questionnaire distributed to a sample of 150 faculty members from the Faculties of Management and Faculty of Economics and Political Science in various categories including: Lecturer - Assistant Professor -Professor. The data analyzed statistically. Study concluded that there is a relationship between geopolitical factors and the achievement of international management dimensions in Iraq in light of the repercussions of the war between Iran and Israel.
subject: Articles
  topic: section
subject: Geopolitical Factors
  topic: keywords
subject: Geopolitical Theories
  topic: keywords
subject: International Management Theories
  topic: keywords
subject: Geopolitical Situation in Iran
  topic: keywords
subject: Geopolitical Situation in Israel Geopolitical Situation in Iraq
  topic: keywords
subject: Eurasia
  topic: keywords
creator: Jaafar Sadeq Mohsin Alwazni
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p15

E-governance and Administrative Simplification for Health Care Units: Challenges and Opportunities for Health Insurance Commission
type: item
description: The research aims to determine the relationship between the application of e-governance and simplifying work procedures in healthcare departments, specifically in Iraqi Health Insurance Commission (HIC). The research is based on "How can e-governance assist in simplifying work procedures and raising their efficiency in health care departments, specifically in the HIA", thus raising the level of performance and effectiveness in the technology field, in a way that shortens and simplifies unnecessary procedures in the workflow in HIC, the importance of this research lies in highlighting and focusing on the increasing interest in e-governance practices through automating HIC's activities. The study addressed two variables: the first is the independent variable of electronic governance, and the second is the dependent variable of simplifying work procedures. The research sample was selected from 130 HIC employees. To test the hypotheses, this hypothesis was tested through a descriptive-analytical method, and a questionnaire was used as a tool for data collection, in addition to direct observation of the authority's actual reality. The research assumed the existence of a significant statistical correlation and impact relationship between e-governance and the simplification of work procedures. The research aims to reach a set of conclusions and recommendations that can benefit researchers in the studied authority.
subject: Articles
  topic: section
subject: E-Governance
  topic: keywords
subject: Simplifying Work Procedures
  topic: keywords
subject: HIC
  topic: keywords
creator: Ahmed Kh. Mohammed Almaawi
creator: Zainab Taher Abdulhussein Al-Bayati
creator: Alaa Jasim Mohammed Al-Imari
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p14

Algorithmic Capital Governance in the Age of Artificial Intelligence: A Conceptual Framework Grounded in the Resource-Based View (RBV) and Intellectual Capital Theory
type: item
description: As artificial intelligence becomes embedded in organizational operations and decisions, governance scholarship has concentrated on the intelligent system as an object of compliance and risk management, while the algorithm as a value-bearing capital asset has remained largely outside the analytical focus. This conceptual study addresses that gap by developing a framework for Algorithmic Capital Governance that treats algorithmic capital as a strategic capital resource within AI-augmented organizations, thereby shifting the unit of analysis from the intelligent system to the algorithmic asset. Drawing on the Resource-Based View (RBV) and Intellectual Capital (IC) theory, and following an established conceptual-paper design, the study subjects the algorithmic asset to the criteria of a strategic resource and demonstrates that it is valuable, rare, inimitable, and non-substitutable, thereby acquiring a capital character that warrants a governance logic derived from its own capital characteristics. The study advances an integrated framework for Algorithmic Capital Governance, linking the asset’s characteristics to its distinctive risks, governance principles, six governance dimensions, and the four phases of its life cycle. The framework is founded on the concept of Derived-Asset Governance (DAG): a governance logic derived not from the technology itself, but from the nature of the algorithmic asset as a capital resource. The study further formulates five theoretically grounded propositions for future empirical testing and offers nine recommendations spanning the research, academic, and professional levels.
subject: Articles
  topic: section
subject: AI Governance
  topic: keywords
subject: Algorithmic Capital Governance
  topic: keywords
subject: Algorithmic Capital
  topic: keywords
subject: Algorithmic Asset
  topic: keywords
subject: Intellectual Capital
  topic: keywords
subject: Resource-Based View
  topic: keywords
creator: Mohammad Saad Abuhaimed
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p13

The Impact of Financial Technology on Bank Assurance: A Case Study in the Australian Insurance Market
type: item
description: The current research aims to analyze the impact of financial technology (Fin Tech) on bank assurance, through a case study of the Australian market during the period (2020-2025). The importance of this research lies in its focus on measuring the relationship between Fin Tech indicators (represented by the number of ATMs and point-of-sale terminals) and bank assurance indicators (represented by credit life insurance premiums, death claim settlement ratios, and claims paid to premiums ratios). Data were analyzed using descriptive statistics, including the arithmetic mean, standard deviation, and coefficient of variation, in addition to using SPSS software (version 23) to perform linear regression analysis to test the validity of the hypothesis stating that there is a statistically significant effect of Fin Tech on bank assurance. The research reached several conclusions, the most important of which is the existence of a strong positive statistically significant relationship between the number of point-of-sale terminals and credit life insurance premiums.
subject: Articles
  topic: section
subject: Financial Technology
  topic: keywords
subject: Bank assurance
  topic: keywords
subject: Credit Life Insurance
  topic: keywords
subject: ATMs
  topic: keywords
subject: Point of Sale
  topic: keywords
subject: Australia
  topic: keywords
creator: Ibtisam Abbas Abdulhassan Hadi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p12

https://vsrp.co.uk/index.php/ijfaes/en/article/view/1647
type: item
title: Strategic thinking and its impact on strategic leadership through the mediation of forward-looking leadership: An exploratory analytical study of a number of academic leaders at Al-Mustansiriya University
description: Through this research, the researcher aims to highlight the concepts of (strategic thinking) with its dimensions (visionary thinking, synthetic thinking, creative thinking, reflective skills, systems thinking), and forward-looking leadership with its dimensions (forward-looking thinking, forward-looking vision, building a forward-looking culture), and strategic leadership with its dimensions (proactivity, innovation, strategic vision, and strategic flexibility), given the importance of these concepts collectively in organizations today, especially educational organizations, due to the significant and rapid changes in teaching methods and approaches, and the pursuit by most educational organizations of leadership in the field of education. The research began with the question: Does strategic thinking have an impact on strategic leadership? Does this effect increase through the mediation of forward-looking leadership? The researcher chose a number of colleges at Al-Mustansiriya University to be the applied field of the research. The researcher chose a purposive sample of (74) academic leaders in these colleges at the level of college dean, assistants, and heads of departments. (70) questionnaires were retrieved, and the hypotheses were examined using the statistical programs (SPSS v28) using a set of statistical methods, including (Cronbach's alpha reliability coefficient, construct validity, arithmetic mean, standard deviation, relative importance, linear regression coefficient). The most prominent result of the research was that the effect of strategic thinking on strategic leadership is not achieved with maximum effectiveness directly, but rather increases more when forward-looking leadership is available, as the indirect effect through forward-looking leadership was stronger than the direct effect, which confirms that forward-looking leadership represents the organizational mechanism that transforms the outputs of strategic thinking into actual entrepreneurial pra…
subject: Articles
  topic: section
subject: Strategic Thinking
  topic: keywords
subject: Strategic Leadership
  topic: keywords
subject: Forward-Looking Leadership
  topic: keywords
creator: Mahmoud Osama Abdulwahab
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p11

Hate Speech in Lebanon: Legal Challenges of Criminalization and the Limits of Protection Against Sectarian Divisions
type: item
description: This research addresses the topic of hate speech in Lebanon: the legal challenge of criminalization and the limits of protection against sectarian divisions. It is considered one of the contemporary legal and social issues that raises an ongoing debate regarding, on the one hand, the boundaries of freedom of expression in Lebanon, and on the other hand, the necessity of criminalizing incitement and discriminatory speech. This debate is further shaped by the Lebanese reality, which is characterized by political and sectarian diversity, making the regulation of such speech a particularly delicate and sensitive matter. The study begins by defining the legal concept of hate speech and distinguishing it from freedom of opinion and expression, while highlighting the boundaries between the legitimate exercise of freedom and its transformation into a tool for incitement or exclusion. It also examines the relevant national and international legal frameworks governing the fight against hate speech, emphasizing the adequacy of Lebanese legal provisions in complying with international obligations in this field. The research further analyzes the mechanisms adopted to address hate speech through prevention, protection, and criminalization measures, in addition to reviewing possible national strategies to limit its spread, particularly considering the growing influence of social media in expanding and accelerating its reach. Moreover, it discusses the consequences of hate speech, especially its impact on civil peace, social cohesion, and national stability, highlighting its serious threat to the structure of Lebanese society. The study concludes that addressing this phenomenon requires a balanced approach that combines strengthening the legal framework, promoting social awareness, and safeguarding freedom of expression, in order to protect society and reinforce a culture of peaceful coexistence.
subject: Articles
  topic: section
subject: Hate Speech
  topic: keywords
subject: Community Unit
  topic: keywords
subject: Civil Peace
  topic: keywords
creator: Sahar Ahmad Abu Ghneim
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p10

The transformation model from human resource management to experience engineering: The employee journey as an internal customer
type: item
description: This study examines the accelerating shift from traditional human resource management (HRM) to Employee Experience Engineering (EXE) within Iraqi classified hotels, reconceptualizing the employee as an "internal customer" for whom an integrated work experience is deliberately designed. The study identifies knowledge, skill, and application gaps impeding Iraqi hotels from adopting this paradigm, and analyzes the theoretical foundations underpinning the Employee-as-Internal-Customer theory: the Service-Profit Chain (Heskett et al., 1994), Social Exchange Theory (Cropanzano & Mitchell, 2005), and Conservation of Resources Theory (Hobfoll, 2001). The research population comprises employees of three-to-five-star hotels across major Iraqi cities; a stratified random sample of 280 respondents from three tiers — front-line staff, HR managers, and executives — was employed. A descriptive-analytical-synthetic methodology grounded in a Systematic Literature Review (2011–2024) was adopted. Findings confirm that successful transformation requires leadership commitment, People Analytics infrastructure, and design-thinking training. The study's original contribution is the TACT-EX Model — a five-phase framework (Transformation–Alignment–Culture–Technology–Experience) — which introduces the Arab Cultural Context (ACC) as a novel moderating variable absent from Western counterparts.
subject: Articles
  topic: section
subject: Employee Experience Engineering
  topic: keywords
subject: Internal Customer
  topic: keywords
subject: Design Thinking
  topic: keywords
subject: Employee Journey
  topic: keywords
subject: Iraqi Hotels
  topic: keywords
subject: TACT-EX Model
  topic: keywords
subject: Arab Cultural Context
  topic: keywords
creator: Dunya Tariq Ahmed Saleh Al-Qaisi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p9

Électricité du Liban between Financial Collapse and Allegations of Corruption: A Legal Study in Light of Ongoing Administrative and Financial Irregularities
type: item
description: The Electricity crisis in Lebanon represents one of the most severe structural challenges in the Middle East, extending beyond the mere fulfillment of citizens’ energy needs to impact various economic and public service sectors. This deterioration has disrupted the functionality of essential public utilities and heightened consumer grievances, as the Lebanese Electricity Corporation (Électricité du Liban) is mandated to ensure the continuity and sustainability of electricity provision as a fundamental public service. The sector suffers from significant administrative and structural deficiencies, primarily stemming from weak implementation of good governance principles, including transparency, accountability, and managerial efficiency, which are essential to maintaining the viability of public utilities. The problem is further compounded by legislative gaps and a lack of comprehensive legal and institutional reforms amid Lebanon’s ongoing economic and financial crisis. Moreover, the sector has been plagued by recurring administrative and financial shortcomings, including allegations of corruption and mismanagement, as documented in media reports and academic studies, with instances of significant financial waste. The continued imposition of electricity tariffs that are disproportionate to the level of service and the actual hours of supply has placed an undue financial burden on consumers, driving many to rely on private alternative energy sources. This study aims to examine the legislative gaps and shortcomings in applying good governance principles within Lebanon’s electricity sector, in light of the ongoing financial collapse and administrative and financial irregularities at the Lebanese Electricity Corporation. It further investigates the legal implications of these deficiencies on the management of this public utility and the protection of consumer rights.
subject: Articles
  topic: section
subject: EDL
  topic: keywords
subject: Électricité Du Liban, Consumers
  topic: keywords
subject: Administrative Shortcoming
  topic: keywords
subject: Corruption
  topic: keywords
creator: Sahar Ahmad Abu Ghneim
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p8

The Impact of Intellectual Capital on Production Flexibility at Dubai Pharma / Samarra
type: item
description: This study aimed to investigate the impact of intellectual capital, represented by its dimensions of human capital, relational capital, and structural capital, on enhancing production flexibility with its various dimensions, including machine flexibility, new product introduction flexibility, and human resource flexibility, through an applied study at Dubai Pharmaceutical Industries Company. The main objective of the study was to analyze the nature of the relationship between intellectual capital and the organization’s ability to adapt to operational and production changes, as well as to determine the extent to which each dimension of intellectual capital contributes to enhancing production flexibility within the company. The descriptive analytical approach was adopted because it is suitable for the nature and objectives of the research. This approach helps in describing phenomena and analyzing relationships among variables scientifically and systematically. The study population included all employees working at Dubai Pharmaceutical Industries Company located in Samarra, Salah Al-Din Governorate, Iraq - a total of (101) employees. Since this is a relatively small study population, the comprehensive survey method (Census Method) was used to represent fully all members of the population and achieve more accuracy in results. However, (22) questionnaires were excluded due to incomplete data or inconsistencies that would affect the validity of statistical analysis. Therefore, valid questionnaires for analysis came down to (79), with a response rate of 78.2%. The results of the study showed a statistically significant positive effect of intellectual capital on production flexibility at the significance level (α ≤ 0.05). Results also indicated that intellectual capital has a significant effect on all dimensions of production flexibility, i.e., machine flexibility, new product introduction flexibility, and human resource flexibility.
subject: Articles
  topic: section
subject: Intellectual Capital
  topic: keywords
subject: Production Flexibility
  topic: keywords
subject: Dubai Pharma
  topic: keywords
subject: Samarra
  topic: keywords
subject: Iraq
  topic: keywords
creator: Mohammed Mahmood Taha
creator: Muhamed Khamis Sami AL-isawi
creator: Bakr Ahmed Abdulmajid
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p7

Digital Transformation and Reshaping Corporate Strategies in the Telecommunications Sector: Case Studies (STC -Vodafone)
type: item
description: This study explores the impact of digital transformation on reshaping corporate strategies and business models in the telecommunications sector, focusing on STC and Vodafone. The research problem highlights the gap between acquiring technology and formulating a clear strategic vision due to the complexity of digital transformation. The study utilized descriptive-analytical and case study approaches. Findings reveal that digitization is a radical shift significantly enhancing operational and marketing efficiency. It also demonstrates that digital technologies improve financial reporting quality and transparency, bolstering corporate governance. The practices of both companies emphasize that project success relies on human capital, with digital leadership playing a pivotal role in decision-making quality. The study recommends adopting an innovation culture and prioritizing digital transformation in top management training to ensure competitiveness.
subject: Articles
  topic: section
subject: Digital Transformation
  topic: keywords
subject: Corporate Strategies
  topic: keywords
subject: Telecommunications
  topic: keywords
subject: Operational Efficiency
  topic: keywords
subject: Digital Leadership
  topic: keywords
subject: Governance
  topic: keywords
subject: Business Models
  topic: keywords
creator: Ashwag Sayed Ali
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p6

The impact of using artificial intelligence on audit quality in combating financial fraud: A field study on Sudanese commercial banks
type: item
description: This study aimed to measure the impact of artificial intelligence techniques, with their four dimensions: Genetic Algorithms, Intelligent Agents, Artificial Neural Networks, and Machine Learning, on Audit Quality in combating Financial Fraud in Sudanese commercial banks operating in Khartoum State during 2023-2024.Adopting the descriptive analytical approach, primary data were collected via a questionnaire distributed to 142 internal auditors and risk managers from 15 commercial banks. Data were analyzed using SPSS 26 through descriptive statistics, Cronbach's Alpha, Pearson correlation, and multiple/stepwise regression. Results revealed a statistically significant impact at α ≤ 0.05 of AI dimensions combined on combating financial fraud, with R = 0.771 and R² = 0.594, explaining 59.4% of variance. Machine Learning ranked first individually with 46.7% explanatory power. The study recommends investing in human capital, ensuring data quality, building tech partnerships, and establishing AI units in banks to enhance fraud detection.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Audit Quality
  topic: keywords
subject: Financial Fraud
  topic: keywords
subject: Sudanese Banks
  topic: keywords
subject: Machine Learning
  topic: keywords
subject: Genetic Algorithms
  topic: keywords
subject: Intelligent Agents
  topic: keywords
subject: Artificial Neural Networks
  topic: keywords
creator: Murtada Elgasim Awad Elkrim Bashir
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p5

The Role of Artificial Intelligence Technologies in Enhancing the Quality of External Audit Evidence: A Field Study on Audit Firms in the Qassim Region
type: item
description: The research problem is represented in the fact that audit firms in the Qassim region face several challenges related to the quality of external audit evidence, such as the limited sufficiency and relevance of audit evidence and the difficulty of ensuring its reliability. This may negatively affect the effectiveness of the audit process and the issuance of an independent audit opinion. This study aims to examine the impact of using artificial intelligence technologies on improving the quality of external audit evidence by measuring their effect on the sufficiency, relevance, and reliability of audit evidence. The field research methodology was adopted, whereby 120 questionnaires were distributed to external auditors working in audit firms, and 100 valid questionnaires were analyzed using descriptive statistical methods (mean, standard deviation, t-test, and Chi-square test) and inferential statistical analysis (correlation and regression). The study includes two main hypotheses concerning the impact of artificial intelligence on the sufficiency and reliability of external audit evidence. The results indicate that the majority of respondents tend to agree or strongly agree on the positive impact of artificial intelligence on the quality of audit evidence, with strong statistical significance for all statements. Furthermore, the correlation and regression analyses reveal a strong and positive relationship between the use of artificial intelligence and both the sufficiency and reliability of audit evidence, with explanatory power reaching up to 71%. Accordingly, the study recommends enhancing auditors’ training on artificial intelligence tools, developing the technological infrastructure of audit firms, integrating intelligent systems across all stages of the audit process, and establishing standardized guidelines to ensure the improvement of external audit evidence quality and to enhance the overall effectiveness of the audit process.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Audit Evidence Quality
  topic: keywords
subject: External Audit
  topic: keywords
subject: Audit Firms
  topic: keywords
creator: Hamza Abker
creator: Jihene Ghorbel
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p4

Supply Chain Management During Crises and Its Impact on Organizational Financial Performance: An Empirical Study on the Financial Performance of UPS
type: item
description: The study investigates the effect of supply chain management (SCM) components during crises on the organizational financial performance of United Parcel Service UPS, Inc, one of the global leaders in logistics and shipping companies. The study explores three major independent variables, including the quality of information, the efficiency of logistics services (in terms of time and distance), and supplier relationship management. The research methodology is descriptive–analytical, and the data collection method involves a questionnaire given to a purposeful sampling of 50 branch managers of UPS Germany who held different managerial positions such as logistics manager, supply chain director, procurement officer, operations manager. Hypotheses were tested through simple linear regression analysis using EViews 12, and Cronbach's Alpha coefficient was computed to assess the internal consistency (reliability) of the measurement instruments. All variables demonstrated excellent reliability levels (α ≥ 0.89). The results reveal a statistically significant positive impact of all three SCM components on financial performance during crises such as the COVID-19 pandemic and geopolitical conflicts. Logistics services emerged as the most influential variable (r = 0.728; R² = 0.530; p < 0.001), followed by supplier relationship management (r = 0.620; R² = 0.384; p < 0.001), and information quality (r = 0.379; R² = 0.144; p < 0.01). Multicollinearity diagnostics confirmed the absence of problematic collinearity (VIF < 10). These findings underscore the strategic importance of logistics efficiency in crisis resilience and provide actionable insights for decision-makers in global logistics firms seeking to build more adaptive and financially robust supply chains.
subject: Articles
  topic: section
subject: Supply Chain Management
  topic: keywords
subject: Crisis Management
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Logistics Services
  topic: keywords
subject: Information Quality
  topic: keywords
subject: Supplier Relationship Management
  topic: keywords
subject: Resilience
  topic: keywords
subject: UPS
  topic: keywords
creator: Zeanab Gameel
creator: Wafa Mbarek
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p3

The Impact of Financial Disclosure on Zakat and Charity Payers’ Compliance: An applied analytical study
type: item
description: This study aimed to identify the impact of disclosure on the commitment of Zakat and charity payers by examining the role of accounting disclosure and transparency in enhancing taxpayers’ trust in Zakat institutions and increasing their commitment to paying Zakat and charities. The study adopted the descriptive analytical approach and used a questionnaire as the main tool for data collection from a sample of 64 Zakat and charity payers. Several statistical methods were employed to analyze the data, including arithmetic means, standard deviations, and the One-Sample T-Test to test the study hypotheses to verify their statistical significance. The study revealed a statistically significant impact and large effect size (22.286) of disclosure on the commitment of Zakat and charity payers. The results showed that all study dimensions have achieved significance levels lower than 0.05, indicating a positive relationship between disclosure and commitment. The findings also revealed that disclosure and transparency contribute to enhancing trust in Zakat institutions, increasing credibility, and motivating individuals to fulfill their Zakat and charity obligations. The study recommended enhancing financial and administrative disclosure in Zakat institutions, developing transparency systems, utilizing modern electronic methods for presenting financial reports, and strengthening oversight and awareness regarding the importance of disclosure in promoting trust and commitment.
subject: Articles
  topic: section
subject: Accounting Disclosure
  topic: keywords
subject: Zakat
  topic: keywords
subject: Charities
  topic: keywords
subject: Transparency
  topic: keywords
subject: Commitment
  topic: keywords
subject: Zakat Institutions
  topic: keywords
creator: Omar Mahjoub Mohammed Al-Hussain
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p2

The Impact of SME Characteristics and Managerial Profiles on Access to Bank Financing in Mauritania
type: item
description: Small and Medium-sized Enterprises (SMEs) play a pivotal role in the Mauritania economy, serving as a vital engine for economic growth and a primary source of employment opportunities. However, these enterprises encounter a lack of funding. Therefore, this study aimed to determine the impact of characteristics of small and medium enterprises (SMEs) and Managerial Profiles on obtaining bank financing in Mauritania. A binary logistic regression analysis method was employed, applied to a sample of 155 SMEs. The study found that the factors influencing the acquisition of funding include sector of activity, size, the manager’s professional experience and educational level.
subject: Articles
  topic: section
subject: Small and Medium-Sized Enterprises
  topic: keywords
subject: Bank Financing
  topic: keywords
subject: Binary Logistic Regression
  topic: keywords
creator: Fatimetou Ahmed Minnih
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-06-15
publication date: 2026-06-15
doi: 10.59992/IJFAES.2026.v5n6p1

Bayesian Comparison between MCMC, PMCMC, and VI in Nonlinear Time Series
type: item
description: Nonlinear time series models have gained significant attention in applied studies due to their ability to represent complex dynamical properties, such as fluctuation clustering, system transitions, and common non-Gaussian characteristics in financial data. This study aims to develop a general Bayesian framework for estimating and comparing nonlinear time series models within a state-space framework. The proposed framework integrates three key components: flexible model construction, coherent formulation of prior distributions, and modern computational inference techniques, including data augmentation particle-based Markov Monte Carlo (MCMC) algorithms and inverse methods (VI).To evaluate the performance of these methods under different sample sizes, a comprehensive simulation study was conducted using a stochastic fluctuation model for data generation. The results showed that the Bayesian methods provide high-precision parameter estimates, reliable latent state retrieval, and good uncertainty calibration. The study also demonstrated the superiority of the MCMC approach in small samples and in prediction accuracy, while the variance method exhibited high computational efficiency, despite its tendency to systematically underestimate subsequent uncertainty. To highlight the practical application of the proposed framework, it was applied to two sets of real data: one financial and the other numerical time series. The suitability of the models was evaluated using a range of Bayesian predictive diagnostic tools, such as one-step cross-validation, information criteria, and post-prediction tests. Overall, the proposed Bayesian framework offers a comprehensive and consistent methodology for addressing estimation and prediction issues in nonlinear time series analysis.
subject: Articles
  topic: section
subject: Bayesian approach
  topic: keywords
subject: parameter estimation
  topic: keywords
subject: MCMC
  topic: keywords
subject: PMCMC
  topic: keywords
subject: VI
  topic: keywords
subject: Nonlinear time series
  topic: keywords
creator: Nada Hussein Tali
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-05-15
publication date: 2026-05-15
doi: 10.59992/IJFAES.2026.v5n5p7

The Effect of Accounting Conservatism on Fair Value Measurements in Financial Statements
type: item
description: This study aims to examine the impact of accounting conservatism on earnings volatility and the quality of accounting information under fair value measurement, as applied on to Qatar National Bank and Qatar Islamic Bank. The study adopts a quantitative approach using linear regression models to test the hypotheses. Accounting conservatism is used as the independent variable, while earnings volatility, fair value measurements (OCI) and accruals are treated as the dependent variables. The findings reveal a divergence between the two banks, that is accounting conservatism does not have a significant effect on earnings volatility in QNB, whereas it shows a positive and statistically significant effect in QIB, particularly at higher levels of fair value measurement. On the other hand, accounting conservatism has a positive and significant impact on the quality of accounting information in both banks, with a stronger effect observed in QIB. The study concludes that accounting conservatism is an effective mechanism for enhancing the quality of accounting information; however, its effect on earnings volatility varies depending on the characteristics and asset structure of each bank. The study recommends strengthening the application of accounting conservatism and improving fair value disclosure practices to enhance financial reporting quality and reduce volatility-related risks.
subject: Articles
  topic: section
subject: Accounting Conservatism
  topic: keywords
subject: Fair Value Measurement
  topic: keywords
subject: Earnings Volatility
  topic: keywords
subject: Accounting Information Quality
  topic: keywords
subject: Financial Reporting
  topic: keywords
subject: Banking Sector
  topic: keywords
creator: Omar Mahjoub Mohammed Al-Hussain
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-05-15
publication date: 2026-05-15
doi: 10.59992/IJFAES.2026.v5n5p6

Transforming Educational Quality through Hybrid AI: Increasing the performance of the Student and Operations Management to optimize the Student Results and Operations
type: item
description: Artificial intelligence is increasingly being employed to improve the measurement and control of the quality of education, especially in institutions that have limited resources. The current research offers innovative technology that integrates machine learning and deep learning into a Production and Operations Management strategy. Two publicly available Kaggle datasets were examined which deal with various variables of student performance and engagement. One Education Quality Index (EQI) was developed to combine the academic outcomes, student attendance, and participation in a single measurable score. A number of predictive models were done to ascertain which approach gives the most credible understanding. The deep learning models were significantly more effective than the traditional methods and the most successful results were achieved with a stacked model that combined the best learners and had an overall accuracy of 0.995. More to the point, the model was found to be stable in a variety of evaluation measures and was able to capture variation that more basic algorithms were typically less sensitive to as the model dealt with the multidimensional and multimodal nature of educational data. The key contribution of this research is that the quality of education could be taken as a measurable, and thus, an enable outcome, as opposed to an abstract one. The proposed solution offers an effective, proven tool of early trend identification, and enables planning and informing evidence-based actions, both classroom- and institution-level.
subject: Articles
  topic: section
subject: Machine Learning
  topic: keywords
subject: Deep Learning
  topic: keywords
subject: Artificial Intelligence
  topic: keywords
subject: Hybrid Stacking Ensemble
  topic: keywords
subject: Production and Operations Management
  topic: keywords
subject: Education Quality Index (EQI)
  topic: keywords
creator: Thamer Okab Hawas
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-05-15
publication date: 2026-05-15
doi: 10.59992/IJFAES.2026.v5n5p5

Audio-Visual Media Audience Measurement - Between Valuing Media and Marginalizing Audience: A Critical Approach to Information Literacy
type: item
description: For many years, the international community has been involved in establishing practical courses on information literacy in various countries all over the world, aiming to set the methodological and cognitive foundations that will help the receivers of media content to interact with the media in a critical and constructive manner. Considering that the audience is the focus of information literacy, it is necessary to understand it in order to have an effective role in pushing the media towards a more quality media production industry. Over nearly a century, the audience has been considered by the operations of audio-visual media audience measurements as just a "number" emptied of its cognitive competencies, value acquisitions and creative capabilities. The global system for media audience measurement also contributed to creating competition among media institutions that led to audience segmentation and dispersion among several media platforms, as it became an isolated audience. And the audience, according to the logic of the rent economy that characterizes the media field, is a natural capital with which the media achieves wealth and economic sustainability in the media market. The paths of information literacy cannot remove the audience from the socio-economic context that characterizes the global media environment, as it must deal with it not according to its socio-cultural identifiers, but rather on the grounds that it is an investor in the media sector who pumps his money, devotes his time and makes an effort to follow the media and its updates. From this point of view, the orientation towards institutionalizing the media audience becomes something urgent, where audience institutions are a major format in the information literacy system along with media institutions and information literacy institutions. These main patterns agree on the basic elements that make up the system, which are modification mechanisms that are mainly summarized in the critical tools of kno…
subject: Articles
  topic: section
subject: Information Literacy
  topic: keywords
subject: Media Audience Measurement
  topic: keywords
subject: Socio- Economy
  topic: keywords
subject: Media Market
  topic: keywords
subject: Audience Institutionalization
  topic: keywords
creator: Houda Hadj Kacem
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-05-15
publication date: 2026-05-15
doi: 10.59992/IJFAES.2026.v5n5p4

Strategic Quality Management and its Impact on Operational Innovation: An Analytical Study at North Refineries Company
type: item
description: This research aims to study the impact of strategic quality management (SQM), with its dimensions (top management commitment, strategic planning, continuous improvement, customer focus, and employee engagement), on operational innovation at North Refineries Company, focusing on its dimensions and importance for strategic leaders in the oil sector. The research is based on the problem: How does strategic quality management affect operational innovation at North Refineries Company? What are the challenges and opportunities for strategic leaders in this regard? The descriptive-analytical approach was used to achieve the research objectives by collecting and mathematically analyzing the responses of the research sample to answer the research hypotheses. The analytical approach employed statistical methods, including a questionnaire and its answers, questionnaire reliability and validity, response distribution, weighted mean, standard deviation, correlation coefficient, simple regression coefficient, and a five-point scale to describe the consistency of the participants' responses. The research sample consisted of 73 leaders. The research yielded several findings and recommendations, the most important of which was the impact of the strategic quality management variable and its dimensions (top management commitment, strategic planning, continuous improvement, customer focus, and employee engagement) on operational innovation at North Refineries Company. A key finding of the research was the necessity of building a culture of quality and innovation, where quality is integrated into the organizational culture, ensuring that employees understand that process innovation is a collective responsibility.
subject: Articles
  topic: section
subject: Strategic Quality Management
  topic: keywords
subject: Operational Innovation
  topic: keywords
subject: North Refineries Company
  topic: keywords
creator: Modher Ahmed Khalf Ghanem
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-05-15
publication date: 2026-05-15
doi: 10.59992/IJFAES.2026.v5n5p3

An Econometric Analysis of the Impact of Investment Expenditure on Inflation in Iraq: Evidence from ARDL and Cointegration Approach (2004-2024)
type: item
description: Investment spending, as a key component of fiscal policy, plays a vital role in influencing economic activities and supporting development processes. This study aims to examine the role of investment spending in reducing economic imbalances, particularly inflation, in the Iraqi economy. The research adopts an analytical approach using economic data to evaluate the relationship between investment spending and inflation rates. The results reveal a significant inverse relationship, indicating that investment spending contributes effectively to reducing inflationary pressures. These findings support the research hypothesis and are consistent with economic theory, which considers investment spending an explanatory variable influencing inflation as a dependent variable. The study recommends enhancing the investment environment by ensuring economic and social stability, which facilitates the implementation of investment projects and contributes to controlling inflation.
subject: Articles
  topic: section
subject: Investment Expenditure
  topic: keywords
subject: Inflation Rates
  topic: keywords
subject: Autoregressive Distributed Lag (ARDL)
  topic: keywords
subject: Time Series Econometrics
  topic: keywords
subject: Correction Analysis
  topic: keywords
subject: Error Correction Model (ECM)
  topic: keywords
subject: Iraq
  topic: keywords
creator: Snoods Mahmoud Ali
creator: Obaida Amer Khudhair
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-05-15
publication date: 2026-05-15
doi: 10.59992/IJFAES.2026.v5n5p2

Expert Advisory Systems and Their Role in Decision-Making in University Institutions, Case Study: Northern Technical University
type: item
description: The study examines expert advisory systems and their applications in decision-making within university institutions, with a particular focus on Northern Technical University; the Mosul Administrative Technical College was taken as a case study. Expert advisory systems, considered a key component of artificial intelligence applications, analyze the capabilities of experts in specialized domains and provide recommendations and solutions based on structured knowledge foundations for organizations. Accordingly, this research analyzes the role of expert systems through five stages of accurate decision-making within the university environment. It also proposes the development of an integrated expert system framework tailored to administrative and academic decision-making at Northern Technical University. This framework encompasses student admissions, teaching load distribution, faculty performance evaluation, and academic scheduling management. The findings indicate that implementing expert systems at Northern Technical University could improve the quality of administrative decisions by up to 70%, reduce decision-making time by 55%, increase decision accuracy by 20.97%, enhance consistency in similar cases by 53.45%, and raise user satisfaction by 37.7%.
subject: Articles
  topic: section
subject: Expert Systems
  topic: keywords
subject: Decision-Making
  topic: keywords
subject: Bias Level
  topic: keywords
subject: User Satisfaction
  topic: keywords
subject: Knowledge Base
  topic: keywords
subject: Inference Engine
  topic: keywords
creator: Hiba Abdalsalam Saeed
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-05-15
publication date: 2026-05-15
doi: 10.59992/IJFAES.2026.v5n5p1

The Impact of Artificial Intelligence on Data-Driven Insurance Systems: An Applied Study using Machine Learning Models
type: item
description: This study investigates the impact of artificial intelligence (AI) applications in the insurance sector, focusing on measuring risk prediction accuracy, Identifying the factors affecting installment pricing, and reducing bias in underwriting decisions, as well as evaluating AI’s effectiveness in mitigating insurance fraud. A quantitative methodology was employed, including linear regression models, analysis of variance (ANOVA), and t-tests, based on a dataset comprising insurance customers and incorporating both traditional and AI-driven variables. The findings indicate a statistically significant effect of AI-based models on improving claim prediction accuracy and achieving fairer premium pricing. AI-related variables enhanced the explanatory power of the models and reduced reliance on traditional variables prone to bias. However, the results did not provide conclusive evidence of AI’s impact on reducing insurance fraud, likely due to data limitations and the characteristics of the fraud variable. The study concludes that transitioning toward data-driven insurance is a promising approach, provided that governance and regulatory frameworks are implemented to ensure transparency and fairness in algorithmic decision-making.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Data-Driven Insurance
  topic: keywords
subject: Pricing Fairness
  topic: keywords
subject: Algorithmic Bias
  topic: keywords
subject: Insurance Fraud
  topic: keywords
creator: Omar Mahjoub Mohammed Al-Hussain
rights: Copyright (c) 2025 International Journal of Financial, Administrative and Economic Sciences
date: 2025-12-15
publication date: 2025-12-15
doi: 10.59992/IJFAES.2025.v4n12p17

The Mediating Role of Information Technology Investment in the Relationship between Financial Inclusion Indicators and Institutional Performance in Jordanian Commercial Banks
type: item
description: This study aimed to determine the impact of financial inclusion indicators (customer use of financial services, customer access to financial services, and quality of financial services provided) on institutional performance (financial performance, customer satisfaction, internal processes, and learning and growth) with investment in information technology acting as an intermediary. The study employed a descriptive-analytical approach, utilizing the Statistical Package for the Social Sciences (SPSS) and AMOS software. The study population comprised all branch managers of Jordanian commercial banks, including head offices, totaling 647, as per the Central Bank of Jordan's 2024 annual report. A random sample of 266, representative of the study population, was selected. The study concluded that financial inclusion indicators (in their various dimensions) do indeed impact institutional performance (in their various dimensions) within Jordanian commercial banks. The coefficient of determination (R² = 0.397) was found, indicating that approximately 39.7% of the changes in institutional performance can be explained by financial inclusion indicators. The correlation coefficient was also found to be significant. (63.0%) indicates a strong positive correlation between financial inclusion and institutional performance. The study found that the standard direct impact of IT investment on institutional performance was (0.304), and that financial inclusion indicators explained (21.6%) of the indirect impact on institutional performance through IT investment in Jordanian commercial banks. Therefore, a positive impact of the independent variable (financial inclusion indicators) on the dependent variable (institutional performance) is evident through the mediating variable (IT investment) in Jordanian commercial banks, with a total impact of (0.892) at a significance level of (α≤0.05). The study recommended enhancing financial inclusion by banks adopting innovative and accessible prog…
subject: Articles
  topic: section
subject: Financial Inclusion
  topic: keywords
subject: Institutional Performance
  topic: keywords
subject: Information Technology
  topic: keywords
subject: Jordanian Commercial Banks
  topic: keywords
creator: Marah Malek Saleh Qutaishat
creator: Shadi Arshid Muslim Al-Sarairah
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-03-15
publication date: 2026-03-15
doi: 10.59992/IJFAES.2026.v5n3p8

A study of the impact of culture on the quality of financial reporting in companies listed on financial markets
type: item
description: This study aims to investigate the impact of culture on the quality of financial reporting. The geographical scope of the study includes companies listed on the stock exchanges of Iran, Turkey, Qatar, Bahrain, Iraq, Oman, Saudi Arabia, and the United Arab Emirates, while the timeframe extends from 2015 to 2024. This study is classified as applied research, as the sample comprised 2,029 companies listed on the aforementioned stock exchanges. The results indicate that coherence is positively and significantly correlated with the quality of financial reporting, while authoritarianism and dominance are negatively and significantly correlated. Hierarchy, however, does not show a significant correlation with the quality of financial reporting. In general, culture influences multiple aspects of accounting; the higher the level of social justice, peace, and security, the higher the quality of financial reporting. It is worth noting that accounting is one of the most important tools for determining the optimal allocation of resources to maximize returns, according to signal theory. Optimal resource allocation can provide social security and ensure the sustainability of optimal production. Since dominance and authoritarianism prioritize self-interest, this is reflected in accounting through agency and self-interest theories. When private interests overshadow collective interests, abuse and fraudulent reporting become more prevalent. Therefore, the dominance of a self-interest culture in society can similarly influence accounting practices, leading to a decline in the quality of financial reporting.
subject: Articles
  topic: section
subject: Culture
  topic: keywords
subject: Entitlements
  topic: keywords
subject: Quality of Financial Reporting
  topic: keywords
subject: Conflict of Interest
  topic: keywords
creator: Rusul Mahdi Al-Bahrani
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-03-15
publication date: 2026-03-15
doi: 10.59992/IJFAES.2026.v5n3p7

The Effectiveness of the Assurance and Consulting Roles of Internal Audit in Managing Cybersecurity Risks: Perspectives of Internal Auditors in Joint-Stock Companies
type: item
description: The research aimed to examine the effectiveness of both the assurance and consulting roles of internal auditing in managing cybersecurity risks from the perspective of internal auditors in joint-stock companies. This was achieved by assessing the effectiveness of the internal audit’s assurance role in managing cybersecurity risks in joint-stock companies listed on the financial market, as well as the effectiveness of their consulting role in the same context. To achieve the research objective, the researcher employed the deductive approach to derive research hypotheses by analyzing previous studies related to the topic, along with the inductive approach to examine practical realities, test the validity of the hypotheses, and draw conclusions. A purposive sample of 200 internal auditors from Saudi joint-stock companies listed on the financial market was selected. Out of these, 186 valid questionnaires were retrieved and analyzed using the Statistical Package for Social Sciences (SPSS) version 30. The study reached several key findings, most notably the high level of effectiveness of the assurance role of internal auditing in managing cybersecurity risks, as perceived by the respondents. Similarly, the results revealed a high level of effectiveness of consulting role of internal auditing in the same context. Among the most significant contributions were regular audits of cybersecurity policy compliance, use of advanced security technologies to protect data, assistance in identifying security vulnerabilities, and providing recommendations to address them. The study also revealed a statistically significant impact of the internal audit’s consulting role in managing cybersecurity risks in joint-stock companies listed on the financial market. The study recommended that internal auditing departments in joint-stock companies should actively participate in discussions on cybersecurity risks with the board of directors and relevant committees and should also evaluate the effe…
subject: Articles
  topic: section
subject: Assurance Role
  topic: keywords
subject: Consulting Role
  topic: keywords
subject: Cybersecurity
  topic: keywords
subject: Internal Audit
  topic: keywords
creator: Abdulhadi Hamad Mohammed Mahmas Alasimi
creator: Samar Adel Saad Mostafa
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-03-15
publication date: 2026-03-15
doi: 10.59992/IJFAES.2026.v5n3p6

The Impact of Transformational Leadership on Job Satisfaction and Employee Performance
type: item
description: This study aimed to analyze the effect of transformational leadership on job satisfaction and employee performance. This was a quantitative study. The data were analyzed using the SPSS Ver. 25. This study involved employees of the Northern Technical University in Iraq, who were taken using proportional random sampling techniques so that 125 employees were selected as research respondents. The results of the study showed that transformational leadership has a positive and significant effect on employee performance and job satisfaction the practical implications of these findings underscored the importance of developing transformational leadership as strategies for improving employee performance in public organizational environments. These implications could help organizations design more effective human resource development policies and programs.
subject: Articles
  topic: section
subject: Transformational Leadership
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Northern Technical University
  topic: keywords
subject: Human Resources Management
  topic: keywords
subject: Employees
  topic: keywords
creator: Fatima Jafar Habeeb
creator: Ahmed Rakan Altyar
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-03-15
publication date: 2026-03-15
doi: 10.59992/IJFAES.2026.v5n3p5

Promotion in the Saudi Civil Service System
type: item
description: Promotion is one of the rights enjoyed by public employees. It is a means of achieving job stability, increasing employee job satisfaction, and, thanks to it, increasing their financial benefits. The study of promotion within the Saudi civil service system aims to highlight the approved standards for promotion, the conditions for promotion and its obstacles, and the control over promotion decisions, which leads to the question: Was promotion, as a method for filling public positions, a means of enhancing the efficiency of government human resources in the Kingdom? This study adopts a descriptive and analytical approach by examining and analyzing the legal provisions related to promotion criteria, conditions, obstacles, and control. It will also adopt a critical approach by highlighting shortcomings. The study showed that the criteria adopted for promotion are seniority, competence, and the dual criterion that combines the two. There are also some conditions for promotion, such as vacancy the position to which one wishes to be promoted, and the issuance of a promotion decision. However, in some cases, there are obstacles to promotion, such as secondment, study leave, exceptional leave, and disciplinary trial. In all cases, promotion decisions are subject to dual oversight: administrative and judicial. This study concluded that the legislator must take into account performance evaluation for at least the last three years prior to promotion, and not just the most recent year's evaluation. It is also concluded that the employee should be placed on a one-year probationary period after receiving a promotion to determine his suitability for the new position.
subject: Articles
  topic: section
subject: Public Employee
  topic: keywords
subject: Promotion Criteria
  topic: keywords
subject: Promotion Conditions
  topic: keywords
subject: Promotion Obstacles
  topic: keywords
subject: Supervision of Promotion Decisions
  topic: keywords
creator: Fadoua Moncef Elleuch
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-03-15
publication date: 2026-03-15
doi: 10.59992/IJFAES.2026.v5n3p4

A Proposed Regulatory Framework for Establishing the Saudi Council of Business Engineers
type: item
description: This study proposes the establishment of the Saudi Council of Business Engineers as an independent national professional body dedicated to regulating and developing administrative practice in the Kingdom of Saudi Arabia and aims to build an institutional framework that enhances the professionalism of the business administration discipline and bridges academic knowledge with practical application in light of the institutional and digital transformation witnessed by the Kingdom under Vision 2030 objectives The problem of the study lies in the absence of a professional entity that organizes the business administration profession despite the expansion of its specializations and the growing impact of its practitioners in both the public and private sectors and this absence represents an organizational and institutional gap that affects the quality of administrative outputs and the efficiency of practitioners Therefore the study seeks to provide an organizational and professional framework for establishing a national authority for business engineers that contributes to formalizing the profession unifying its professional and ethical standards improving practitioners’ competencies and linking academic outcomes with labor market needs The study adopts the descriptive analytical and comparative approach through reviewing literature regulations and similar models of Saudi and international professional bodies such as the Saudi Council of Engineers the Saudi Bar Association and the Saudi Organization for Accountants to analyze the gap in the business administration profession and propose a comprehensive founding model for the Saudi Council of Business Engineers The results indicate that the existence of an independent professional body contributes to improving the quality of administrative practices developing national competencies and enhancing governance and transparency in administrative professions It also helps align institutional transformation requirements with labor ma…
subject: Articles
  topic: section
subject: Saudi Council of Business Engineers
  topic: keywords
subject: Saudi Professional Authority
  topic: keywords
subject: Business Engineer
  topic: keywords
subject: Professional Body
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: National Competencies
  topic: keywords
subject: Saudi Vision 2030
  topic: keywords
creator: Mohammad Saad Abuhaimed
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-03-15
publication date: 2026-03-15
doi: 10.59992/IJFAES.2026.v5n3p3

Saudi Children Abroad and the Effectiveness of E-Learning
type: item
description: Saudi children travel with their parents abroad and enroll in schools and as they interact with foreign cultures, their own native culture will be affected in favor of the dominant culture disconnecting with theirs. Culture, in this case, points to language, religion, and identity of their native country. Once they come back to their native country, the experience is expected to be powerful and allow the individual to grow as well as provide mobility for social action and civic engagement. A Saudi scholar has pointed out that online learning has actually opened up opportunities for Saudi students who are now able to question the traditional methods of education (Alenezi, 2012). With E-learning, students do not have to stay physically in their native countries and not to travel abroad. If they are living abroad, the students can enrol in school in their native country and this will enable them to learn about their culture even away from their home country. The purpose of this research is to review, analyze and investigate children who have been abroad and are not familiar with their native cultures when return. It will attempt to answer the reason why it is important for young children to connect with their culture. The methodology employed questionnaires as a data collection method to express the participants' experiences and perception of e-learning. Findings in this research revealed that there are many people living abroad who have enrolled their children in schools abroad that do not teach about their native culture. In conclusion, recommendations for more time allocation for the study have and the inclusion of a larger number of people for purpose of data collection. Further research has also been recommended.
subject: Articles
  topic: section
subject: Cultural Identity Lesson
  topic: keywords
subject: E-Learning Impact
  topic: keywords
subject: Motivation for Virtual School
  topic: keywords
creator: Mohammed Nabil Subahi
rights: Copyright (c) 2026 International Journal of Financial, Administrative and Economic Sciences
date: 2026-03-15
publication date: 2026-03-15
doi: 10.59992/IJFAES.2026.v5n3p2