AI Publications is an open access peer review international journal to publish the article in the field of Agriculture, Horticulture, Food science, Rural Development, Environment and Health Research, Chemistry, Mathematics,Physics.

The aim of the current study is to examine the association between employee commitment and job satisfaction at selected private universities in Kurdistan region of Iraq. Organizational commitment predicts work variables, for example, turnover, hierarchical citizenship conduct, and employment execution. A percentage of the elements, for example, part stretch, strengthening, work shakiness and employability, and appropriation of authority have been appeared to be associated with a laborer's feeling of organizational commitment. This research was carried out at the three different private universities. A quantitative method was used to gather relevant information regarding the relationship between organizational commitment and job satisfaction. The results revealed that all three independent factors are correlated with job satisfaction. The result can be used as a guiding method for the university’s management to increase their employees’ commitment. Job satisfaction has a positive relation with employee commitment if employees are satisfied, they are organizationally committed we found that job satisfaction has a positive impact on employee commitment

AI Publications is an open access peer review international journal to publish the article in the field of Agriculture, Horticulture, Food science, Rural Development, Environment and Health Research, Chemistry, Mathematics,Physics.

AI Publications is an open access peer review international journal to publish the article in the field of Agriculture, Horticulture, Food science, Rural Development, Environment and Health Research, Chemistry, Mathematics,Physics.

This study investigates how corporate governance affects the financial reporting quality of selected banks in Iraq, focusing on the role of IFRS adoption. The research collected data from 298 questionnaires distributed among diverse private banks, including IS Bank, Vakif Bank, RT Bank, Cihan Bank, Bank of Iraq, and TD Bank. Sobel analysis was used to analyze the mediation between variables. The results demonstrate that IFRS adoption plays a positive mediating role in the relationship between corporate governance and financial reporting quality in private banks. The study highlights the practical benefits of implementing strong corporate governance practices and adopting IFRS, such as improved reporting quality, regulatory compliance, better decision-making, and enhanced reputation. Private banks in Iraq can utilize these findings to enhance their financial performance and reputation by shaping their accounting and governance policies. The research paper provides original insights into the positive impact of corporate governance on financial reporting quality while considering the mediating influence of IFRS adoption, making it a valuable contribution to the research community.

Financial accounting reports plays a major role in keeping track of all financial transactions. The management decision-making relies on accounting information, including the income statement, and cash flow statement reports recorded in corporate financial statements. Each financial statement for publicly traded companies shall be created and reported to the Securities and Exchange Commission following the financial accounting standards established by the Financial Accounting Standard Board. This current study examines the impacts of financial accounting reporting on management decision-making in small and medium-sized companies in Iraq. The study also investigates the management's attitude towards capital allocation to identify whether it maximizes the effectiveness of the decision. For this purpose, cross-sectional data analysis was used, and the data was collected from 250 respondents from managers and employees working in SMEs through a structured questionnaire. The study indicates the effectiveness of managerial decisions is substantially influenced by the financial statement report. The other operational considerations such as company records, understandability of reports, and quality of the data have a major impact on the managerial decision of the SME firms. The study identified understandability, relevance, and quality of the financial reports mediates a positive correlation between financial accounting reports and managerial decisions.