This study intends to recognize the rate at which Earnings Management (EM) is practiced by Iraqi industrial organizations registered in the Iraq stock exchange and also to distinguish the most essential factors that influence the Earnings Management (EM) practices through the audit quality. This study also intended to distinguish the type of correlation between the characteristics of auditing quality. This study additionally aimed to distinguish the type of correlation between the characteristics of auditing quality and Earnings Management (EM). A model was built to achieve the objective of that study of measuring the correlation between auditing quality and Earnings Management practices. Different statistical methods were employed such as the Binomial Test utilized for the first major silver test, also the Binary Logit test for the other five hypotheses. The results of the research showed that there is a need to establish an oversight committee is working to provide an environment of high-quality auditing work in order to minimize undesirable practices such as the practice of managing earnings. Additionally, the findings indicate the need to educate investors and managements on the adverse effects of management practices profits and making right decision for investment.

The study aims to know the reflection of the application of fair value accounting on revitalizing the market and increasing its efficiency through the opinions of preparers, analysts, and users of financial information for companies listed on the Iraqi Stock Exchange. The research provided a framework of knowledge for the concept of fair value and its importance in the stock market based on the descriptive analytical approach by preparing a questionnaire prepared for this matter. Furthermore, A random sample was selected that includes a group of specialists in the aspects of financial analysis and investment, and the conclusion that was reached is the existence of a relationship of using fair value accounting by companies registered in the Iraqi Stock Exchange and increasing the market capitalization of the market.

Prostate cancer is the most common non skin cancer in men. Screening for prostate cancer with prostate specific antigen (PSA) may help in decreasing morbidity and mortality of men.to assess the PSA level among Iraqi men in Al-Anbar governorate. Hundred and sixty two patients with prostate cancer as a study group and fifty apparently healthy subjects as a control group were included in this study from the period of 1 st of June, 2007 to 1 st of October, 2010. All the patients were well diagnosed clinically and by laboratory investigations by their physicians and they were on therapy. Blood samples were taken from both the study and control groups and tested for detection of PSA levels. All PSA measurements were performed in the laboratory using ELISA test. A significantly higher percentages of patients with prostate cancer had a PSA level of more than 4.0 ng/ml (79.6%) than those among apparently healthy subjects (16%)(p<0.05). Men from older age groups had higher percentage of PSA level of ≥ 4.0 ng/ml than in younger age groups. Men with older age group are more exposed to risk of prostate cancer and should be encouraged to participate in early detection studies to define personalized PSA screening that may diagnose prostate cancer at a curable point.

Importance of financial analysis to predict the fumbling and financial failure of the shareholding companies (Practical study At the Main Iraqi  Commercial Banks )       This research aims to identify the financial analysis tools / financial ratios used as indicators to predict the financial failure of shareholding companies, as well as "all urged companies in general and banks in particular on the interest in the use of financial analysis / financial ratios to determine the extent stumbled and failed shareholding company or not .       The prediction of fumbling and failures in the early gives indicator to those responsible in company to intervene and take corrective action before the company fail permanently, has been dependent on advanced ( Altman ) model , and it was adopted one hypothesis to search that (( There is no relationship between financial Analysis Tools / financial ratios and predict a stalled and financial failure in shareholding companies)), research found a relationship between the tools of financial analysis / financial ratios between forecasting and financial failure in shareholding companies .

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