Professor Dr. Khawla Hussein Hamdan and Lecturer Dr. Saba Karim Abboud, both lecturing staff at the Post-graduate Institute of Accounting and Financial Studies, University of Baghdad, participated in two research in the Sixth International Conference entitled (Innovation and Leadership in Modern Trends of Science and Knowledge), which was organized by Al-Manara Foundation for Development and Education in cooperation with the University of Mosul, Aqaba University of Technology, and the University of Baghdad. Al-Zahraa for Girls, College of Law and Political Science – Diyala University, and the Higher Institute of Engineering and Technology – Egypt, which was held in the Arab Republic of Egypt for the period 4/27-28/2014, with the participation of various researchers from Iraqi and Arab universities.
Professor Dr. Khawla Hussein Hamdan participated in the research entitled “Evaluating internal control for pioneering research projects according to the COSO framework to achieve sustainable development.” The research aimed to identify both (internal control according to the COSO framework and to pioneering research and sustainable development projects and to prepare a proposed model for evaluating internal control for pioneering projects Research to achieve sustainable development according to the COSO framework), by relying on a survey list that contains a set of questions according to the elements of the framework (control environment, risk assessment, information and communications, control activities, follow-up activities).
The research concluded that it is necessary to evaluate the internal control of pioneering research projects in order to determine the extent of their effectiveness in achieving sustainable development goals and to identify the strengths and weaknesses of the internal control system and address them.
The teacher, Dr. Saba Karim Abboud, participated in the second research entitled “Creative Accounting and its Reflection on the Financial Statements, an Applied Study in a Number of Public and Mixed Sector Companies.” The research aimed to shed light on the methods of identifying and revealing creative accounting and showing its reflection on the financial statements in a number of public sector companies. And mixed.
The research concluded that creative accounting has two aspects. On the positive side, it includes accounting principles and methods to identify changes in the economic, political, and business surroundings. On the negative side, it takes advantage of flexibility in accounting customs in order to improve the image of companies and present their financial statements in a better way.
