The Scientific Journal of Cihan University – Sulaimanyia

The role of the external auditor in activating the internal control system And its implications for achieving transparency of financial reporting : Field study in a sample of audit offices operating in Erbil - Kurdistan Region Iraq

Pub Date : 2021-05-18 DOI: 10.25098/5.1.18 Mohammed Obaid Mahmood, Abdulrasul Salih Mehdi AL-Insari

Barriers to the exercise of jurisdiction over international crimes before the national judiciary: Analytical study

Pub Date : 2021-05-17 DOI: 10.25098/5.1.15 M. R. Hassan, Ridha Mohammed Ismael

Banking mergers and acquisitions and their impact on creditors' rights: (Comparative analytical study)

Pub Date : 2021-05-10 DOI: 10.25098/5.1.13 hussain Tofik Faidhullah, kazhaw Qadr Ibrahim Shexa