Hayder Hussein Jawad

The study aimed at assessing the effect of Self-Efficacy in AI Use (SEAI) (Comfort with AI and AI Technological Skills) on the development of Digital Financial Services (DFS) (Withdrawals via ATMs, Payments via POS terminals, and Online Payments), in order to solve the problem: What is the effect of SEAI on the development of DFS by employees of commercial banks? A descriptive analytical approach was employed and the study used a questionnaire, with a sample of employees in commercial banks in Karbala Governorate (12 banks: Iraqi Investment, Baghdad Investment, Al-Mansour Investment, Iraqi Middle East, International Development Investment, Elaf Islamic, Iraqi Commercial, Iraqi Union, Dar Al-Salam, Ghalib, Al-Janoub, and Islamic World). If 100 questionnaires were distributed and 83 were retrieved, with 5 damaged and 78 valid for analysis, and two analysis packages (SPSS & AMOS) were used, the study found that SEAI has a strong correlation with DFS, and bank employees prioritize artificial intelligence and technical skills in this area to improve DFS, so it is recommended that SEAI mechanisms need to be promoted to encourage the transformation towards electronic payment methods to improve the collection of funds and DFS, which activates prepaid cards and digital wallet technologies and requires an assessment of opportunities available for the proper use to facilitate procedures for institutions to directly rely on electronic payments.

The main objective of the research is to study and analyse the impact of the electronic invoice on the tax proceeds and their impact on Iraq's tax system and the impact of the electronic invoice on the elimination of tax evasion, thereby increasing tax revenues, thereby reducing the cost of the invoice and thereby reducing effort and time, The research reached a series of results, the most important of which is the moral effect between the application of the electronic invoice and the tax proceeds in the light of the digital transformation; The electronic invoice reduces the risk of tax evasion and increases the tax proceeds. and there is a moral impact between the application of the electronic invoice and the increase in tax earnings and the reflection thereof on Iraq's tax system, The electronic invoice helps improve the accuracy of the information, in addition to supplying the VAT collected to the State Treasury, The research recommends the need to apply the electronic invoice, take advantage of the benefits of digital transformation and the extent of its impact on tax revenues, reduce tax evasion and increase the efficiency of Iraq's tax system.

The electronic disclosure of financial reports and statements is a new challenge for the accounting and auditing professions, so the electronic disclosure of financial reports may be accompanied by many problems, including the credibility of these reports, and the confidence of users in what they contain and the accompanying disclosures, so the study addressed the role of the auditor in limiting or minimizing The risks of electronic disclosure of financial reports and by providing the auditor with many confirmatory services that will contribute to reducing the risks of electronic disclosure of electronically published data.Among the most important of these services is what is known as continuous auditing and web trust assurance services, and therefore the role of the auditor is no longer limited to checking reports and financial statements and expressing an opinion but rather provides services represented in confirming whether the information is guaranteed and its quality, in addition to being responsible for providing it to a new category other than contributors.

This study investigates the strength of the relationship between the audit committee and the quality of financial reports for Iraqi commercial companies. For this purpose, purposive sampling was used to collect data from 50 Iraqi commercial companies. The results demonstrate that all dimensions of the audit committee affect the dimensions of quality of the financial reports, which are timeliness, relevance, faithful representation, comparability and understandability.