Purposes: The purpose of the research is to test the relationship between the reputation of the auditor's office and the accuracy of his opinion on continuity and the impact of that relationship on the financial failure of the client company.   Theoretical framework: Studying the impact of the financial failure of the client company as an intermediate variable. Where some control variables are included, these were addressed through previous studies through a sample of companies listed on the Iraqi stock market (2017-2020) based on the binary logistic regression model to test the research hypotheses.   Methodology/ Design Approach: Relying on the binary logistic regression model to test and conducting additional analysis to test the research hypotheses.   Results: The results of the research indicated that there is a positive and significant impact of the reputation of the audit firms on the accuracy of their opinion on the continuity hypothesis, as well as the positive impact of the accuracy of the opinion of the Supreme Audit Bureau in the supervision of the auditors of the Bureau, and there is a positive and important impact of the variable of financial default as an intermediary variable between reputation the auditor's office and the accuracy of his opinion on continuity. Finally, the results of the analysis support the positive correlation of the effect of financial failure as a control variable on the accuracy of his opinion on going concern.   Research and practical and social effects: The social effects of research appear by studying the reputation of the auditor and its impact on the continuity or failure of companies listed in the Iraqi Stock Exchange. The value of originality: The research represents a qualitative addition to the research that examined the auditor’s reputation variables and their impact on the continuity of companies.

This study was designed to investigate the effect of dividend policy on the performance of companies operating in the industrial sector in Iraq. Steady performance can be controlled by using four variables: firm size, firm growth, financial leverage (debt-to-equity ratio), and corporate governance index. The data used in the current study were represented seven years period (2014-2020). The data were analyzed by using descriptive statistics, correlation, OLS regression, Lagrangian multiplier, Haussmann test, constant effects models and random effects. Furthermore, the main results of each objective obtained were followed up through the analysis method adopted. The results of the present study revealed a negative correlation between the dividend policy and profitability. Just as the size of the company, and the leverage came with a negative moral effect.

Purpose: The aim of this study is to examine is the relationship between the accounting measurement of financial instruments at fair value and changes in stock prices for banks listed on the Iraqi Stock Exchange. The study aims to determine whether there is a relationship between the fair value measurement of financial instruments and changes in stock prices and, if so, to what extent this relationship exists. The study may also aim to identify any factors that may influence this relationship and to provide insights and recommendations for stakeholders, such as investors, regulators, and financial institutions.   Theoretical framework: The theoretical framework for the study may be based on financial reporting theory, which suggests that the financial statements of a company should provide information that is useful for decision-making by stakeholders. This may include information on the company's financial performance, financial position, and cash flows. The accounting measurement of financial instruments at fair value may have a significant impact on the stock prices of banks listed on the Iraqi Stock Exchange. Banks that adopt fair value accounting for financial instruments may experience more volatility in their stock prices compared to banks that do not use this method.   Design/ Methodology: A qualitative methodology is used in the study. Given the specifics of the topic at hand, and in an effort to provide a solution and test certain hypotheses, the theoretical research relied on a descriptive method, discussing relevant studies and theoretical literature to examine the many ideas and aspects of fair value measurement.   Findings: The study's findings could contribute to the existing literature on the impact of fair value accounting on stock prices and provide further insight into the subject. The results of the study could be used to inform future research on this topic, including the development of new models or hypotheses. The study's findings could be used by banks listed on the Iraqi Stock Exchange to assess the potential impact of adopting fair value accounting for financial instruments on their stock price. The study's findings could be used by regulators and policy makers to assess the impact of fair value accounting on stock prices and the stability of the financial system.   Implication: This study can serve as a useful resource for anyone who wants to study the changes of stock market in Iraq and it is relationship with the accounting measurements of the financial instruments, also it would be very essential to be checked by the stakeholders, such as investors, regulators, and financial institutions, who are interested in the stock market of Iraq.   Originality/value: The originality/value of an empirical study on the impact of accounting measurement of financial instruments at fair value on stock prices changes for banks listed on the Iraqi Stock Exchange could lie in its contribution to the understanding of the specific effects of fair value accounting on stock prices in the Iraqi banking sector. This is an understudied area, as previous research on the topic has largely focused on other countries or regions.