Vol: 16, Issue: 2 2026

The Role of the Internal Auditor in Auditing the Dimensions of Sustainable Development – An Exploratory Study

Raafat Basem Thannoon

Pages: 1-16 | Published Online: 2026-04-06

DOI: http://doi.org/10.37648/ijtbm.v16i02.001 Download PDF View Abstract |

Vol: 16, Issue: 2 2026

The Role of Green Total Quality Management in Achieving Environmental Sustainability

Azzam Abdul Wahab Abdul Karim Al-Sabbagh

Pages: 17-36 | Published Online: 2026-04-25

DOI: http://doi.org/10.37648/ijtbm.v16i02.002 Download PDF View Abstract |

Vol: 16, Issue: 2 2026

The Role of Innovation in Achieving Competitive Advantage in Startups: A Dynamic Capabilities Perspective

Dr Amatul Baseer

Pages: 37-43 | Published Online: 2026-04-25

DOI: http://doi.org/10.37648/ijtbm.v16i02.003 Download PDF View Abstract |

Vol: 16, Issue: 2 2026

E-commerce Platforms and Gig Workers: A Study of Partnerships and Challenges

Dr. Ravindar Kapuganti, Dr. J. Ratna Prabhakar

Pages: 44-48 | Published Online: 2026-04-26

DOI: http://doi.org/10.37648/ijtbm.v16i02.004 Download PDF View Abstract |

Vol: 16, Issue: 2 2026

The Role of the Green Supply Chain in Achieving Clean Production: An Analytical Study in an Industrial Company

Azzam Abdulwahhab Abdulkareem Alsabbagh

Pages: 49-68 | Published Online: 2026-05-01

DOI: http://doi.org/10.37648/ijtbm.v16i02.005 Download PDF View Abstract |

Vol: 16, Issue: 2 2026

The Impact of Disclosing Scope 3 Greenhouse Gas Emissions on the Enterprise Value

Sarah Abdulmelik Abdulhameed, Omer Abdulmelik Abdulhameed

Pages: 69-83 | Published Online: 2026-05-06

DOI: http://doi.org/10.37648/ijtbm.v16i02.006 Download PDF View Abstract |

Vol: 16, Issue: 2 2026

The Impact of Digital Transformation of Information Systems on the Financial Profitability of Institutions

Areej Ali Hussein Al-Rasheed, Anas Khaleel Mahdi, Sabir Hamad Mahmood

Pages: 84-106 | Published Online: 2026-05-11

DOI: http://doi.org/10.37648/ijtbm.v16i02.007 Download PDF View Abstract |

Vol: 16, Issue: 2 2026

Post-Digital Public Administration: The Transition from E-Government to Smart Government

Waeil Jalal Hassan

Pages: 107-123 | Published Online: 2026-05-13

DOI: http://doi.org/10.37648/ijtbm.v16i02.008 Download PDF View Abstract |

Vol: 16, Issue: 2 2026

The Impact of CEO Characteristics on Conditional Accounting Conservatism and Its Reflection on Deferred Taxes

Hayder Abbas Abed, Full. Prof. Dr. Abedalhassin Tawfiq AL-Shabli, Full. Prof. Dr. Alaulddin Abdelwhab Hassoon

Pages: 124-138 | Published Online: 2026-05-14

DOI: http://doi.org/10.37648/ijtbm.v16i02.009 Download PDF View Abstract |

Vol: 16, Issue: 2 2026

The Reflection of Applying the IFRS 7 'Financial Instruments: Disclosures' on the Development of Auditing Procedures and Compliance with Its Requirements

Balqees Lazim Kabashi, Dr. Sohad Sabih Al-Saffar

Pages: 139-185 | Published Online: 2026-05-22

DOI: http://doi.org/10.37648/ijtbm.v16i02.010 Download PDF View Abstract |

Vol: 16, Issue: 2 2026

A Study of the Impact of Global Oil Price Fluctuations on Iraq's Sustainable Development Indicators for the Period 2008-2024

Ahmed Muhammad Jassim Al- Akidi

Pages: 186-196 | Published Online: 2026-05-23

DOI: http://doi.org/10.37648/ijtbm.v16i02.011 Download PDF View Abstract |

Vol: 16, Issue: 2 2026

The Impact of Digital Human Resources Management on Reducing Silent Resignation and Organizational Obesity: An Analytical Study of Opinions from a Sample of Employees at the Ministry of Labor and Social Affairs

Dr. Qasim Hboob Abbas

Pages: 197-212 | Published Online: 2026-05-29

DOI: http://doi.org/10.37648/ijtbm.v16i02.012 Download PDF View Abstract |