Purpose: The aim of this study is to examine the effect of adoption of IFRS on the Iraqi environment by studying the relationship between the adoption of international financial reporting standards and the cost of equity and the effect of the cost of equity on the value of the company.   Theoretical framework: The international financial reporting standards (IFRS) are becoming special driver for the convergence of management and financial accounting and as the leading principles for over 120 countries in the world including those that voluntarily adopted the standards.   Design/methodology/approach: The population of the study comprises 17 commercial companies listed in the Iraqi Stock Exchange for the periods of 2011-2013 and 2016-2018 with the exception of Islamic companies due to the difference in the privacy of the applicable regulations   Findings: The results from the data collected through questionnaire survey showed the distinctive effects of financial and management accounting standards before and after the adoption of IFRS. Therefore, there are inconsistencies in the results of the value of the companies between the samples for the periods before and after the application of international financial reporting standards.   Research, Practical & Social implications: The study examined the differences in the outcomes of the years when IFRS was yet to be adopted when the standards are adopted by considering the control variables such as age of the companies, size of the companies and leverages.   Originality/value: the value of the study's originality by measuring adopting IFRS for the first time in Iraqi Banking for the periods of 2011-2013 and 2016-2018 with the exception of Islamic companies due to the difference in the privacy of the applicable regulations.

Purpose: The aim of this study is to investigate the relationship between information technology governance and cyber security, and how this relationship affects investor confidence.   Theoretical framework: The study drawing upon theories and concepts from information technology, risk management, and finance to provide a comprehensive understanding of the relationship between IT governance, cyber security, and investor confidence.   Design/methodology/approach: The statistical software Smart-PLS was utilized to perform an analysis and extract relevant findings from the data collected from the sample group, which comprised 153 individuals. The results obtained through this process were integral to the successful implementation of the research in practice.   Findings: The study found that investor confidence is impacted by cyber security, but neither investor confidence nor cyber security are significantly impacted by information technology governance.   Research, Practical & Social implications: The study highlights the crucial role of information technology governance dimensions in financial reports of businesses that operate in the IT industry, particularly telecommunications firms and private banks. By including such information in their financial statements, these organizations can effectively enhance investor confidence in their operations.   Originality/value: The study's originality and value lie in its critique of the inadequate transparency and lack of interest in information technology governance in the financial reports of banks, telecommunications companies, and other sectors listed on the financial market. The findings underscore the significance of including such information in financial statements to boost investor confidence in these organizations.

Purpose:  The object of this analysis is to investigate empirically the determinants of the audit selection by local or Non-local Auditor (NLA) and their effect on companies listed on the Tehran Bourses.   Theoretical framework: The selection of an independent auditor is influenced by numerous factors. The agency theory predicts that when firm size, debt leverage, and staff compensation costs rise, the likelihood of electing a qualified volunteer auditor in the ordinary general assembly will as well (Hassas Yeganeh & Heidari, 2008).   Design/methodology/approach:  The study seeks to examine whether local or NLA are chosen in companies mentioned on the Tehran Stock Exchange (TSE). The research sample contains 108 companies listed on the Tehran Bourses between 2013 and 2019.   Findings:  The findings show that the probability of contracting with a NLA decline to a considerable degree if there is a rise in the number of local auditor (LA) regardless of auditor rating. Also, the likelihood of choosing a NLA is lower for high-quality financial reporting companies. Besides, if a NLA is selected, audit fees (AF) are likely to be reduced.   Research, Practical & Social implications: Independence is a determinant of employment for central and non-local auditors. The studies focus on auditor independence, which non-local auditors may not have when compared to local auditors in companies in which the government contributes to financing part of its capital.   Originality/value:  The research adds to the literature on corporate governance by emphasizing that Board oversight is not a good alternative to auditor monitoring of Financial Statements (FS) credibility and indicates that an auditor may have licensing criteria.