Purpose Iraqi society has suffered from loss or fragility of human security since 2003. The developmental policies, programs and plans of the successive Iraqi Governments throughout the transitional period have not been able to achieve human security, despite the availability of different...

The study aims to identify the effect of the CEO and audit committee characteristics on financial performance. To achieve the study's goal, panel data was adopted for 43 private Iraqi banks from 2018 to 2022 with 215 observations. The data was analyzed using Stata. Three models were used to...

Payment clearing is important to ensure that the payment is transferred or the cash from one bank account moves to the other bank. The banking system in Iraq follows two sorts of clearance systems which are the IBCS (Inter Bank Clearing System) and C-ACH (Check Automated Clearing House System)....