In the banking world, the non-performing debts are considering one of the main critical that have almost all commercial banks attention. Hence, this study aimed to know the impact of non-performing loans on profitability and liquidity of commercial banks, where it has found a fundamental impact on its various profitability activities such as return on equity assets. The study was conducted on a group of the Iraqi commercial banks, 10 banks, for the period (2011-2018), and panel data models were used to analyze and demonstrate the impact of non-performing bank loans on profitability, return on equity (shareholders ’equity), and return on assets. In return, the study did not find such an impact of liquidity size because it determines by monetary authority represented by Central Bank of Iraq (CBI) and it related significantly to loans, the higher the proportion of loans the greater the proportion of its reserves.

In light of the growing concern of governments and society about aggressive tax behavior, which poses ethical questions and conflicts with their interests, this study is designed to investigate the relationship between board diversity and aggressive tax planning in commercial banks in the Gulf Cooperation Council (GCC) countries. It also examined the moderating effect of digital transformation on the former relationship. The study adopted 814 observations from GCC countries’ banks from 2010 to 2020. Ordinary least squares (OLS) and generalized method of moments (GMM) were used to test the hypotheses. Normative (OLS) and dynamic (System-GMM) estimates indicate a consistent pattern whereby board diversity, specifically multiple memberships, gender diversity, and financial expertise, is linked to a significant decrease in the intensity of aggressive tax planning in GCC banks. These findings confirm that combining effective governance with digital transformation can constitute a dual strategy to enhance tax compliance, especially in emerging market environments experiencing rapid developments in digital infrastructure, such as the GCC countries.

This study examines the impact of corporate social responsibility (CSR) and internal control (IC) on corporate reputation (CR) in the context of digital transformation (DT), which serves as a moderating variable. Furthermore, a sample of 324 individuals was selected from the research community of accountants, auditors, and other specialists working in the Iraqi environment, and data were collected using a list of questionnaires analyzed based on a Likert scale. The stability and reliability of the scale were verified using Cronbach's alpha and the splithalf method according to Spearman-Brown's value, and several statistical tests were used to verify data distribution and potential bias. In addition, regression models were designed to test four main hypotheses. The results showed a positive impact of both corporate social responsibility and internal control on corporate reputation. Digital transformation technologies (DTT) strengthen the relationship between CSR, IC, and CR. This study offers academic value as it empirically analyzes the impact of those variables in the light of DT as a moderating variable. It also provides management, regulators, and stakeholders with possible strategies in accordance with the business environment, and provides policy implications for promoting institutional development and ESG requirements.

The research paper discusses the findings of the literature of previous studies related to accounting digitization to achieve environmental sustainability for the period from 2013 to 2023. The conclusions of the research literature show how the concept of modernity and the importance of digitization in accounting has evolved over the past few years in shedding light on different destinations and topics in the field of decision-making and environmental protection. The findings appears that researchers pointed to the urgent need to link research disciplines that would lead to increased interest in clean energy by involving experts in leading the digital transformation of accounting to legitimize the work of accountants. This research paper also referred to the results of the literature of studies regarding the interaction between various fields, especially sustainable accounting and accounting information systems, where the role of digital accounting in achieving sustainability, which is an integral part of a network of human and non-human actors that reflects economic activities on the environment. New research must also take into account that technology alone cannot solve environmental issues in isolation from the interactive role with humans who jointly seek solutions. Therefore, automating the work of accountants interested in corporate social responsibility issues through digital accounting can be one of the main pillars of that interaction in order to improve decision-making to protect the environment.