{"id":"https://openalex.org/W7220106869","doi":null,"title":"Evaluating the Impact of Cloud Accounting Adoption on Financial Cybersecurity and the Quality of Accounting Reports: An Analytical Study of Iraqi Private Commercial Banks","display_name":"Evaluating the Impact of Cloud Accounting Adoption on Financial Cybersecurity and the Quality of Accounting Reports: An Analytical Study of Iraqi Private Commercial Banks","publication_year":2026,"publication_date":"2026-09-30","ids":{"openalex":"https://openalex.org/W7220106869"},"language":"ar","primary_location":{"id":"pmh:oai:ojs2.tge.uobasrah.edu.iq:article/246","doi":null,"is_oa":true,"landing_page_url":"https://tge.uobasrah.edu.iq/index.php/tge/article/download/246/195","pdf_url":null,"source":{"id":"https://openalex.org/S4306511773","display_name":"Gulf  Economist","issn_l":"1817-5880","issn":["1817-5880","3006-1024"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I126633494","host_organization_name":"University of Basrah","host_organization_lineage":["https://openalex.org/I126633494"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1817-5880","raw_type":"info:eu-repo/semantics/article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://tge.uobasrah.edu.iq/index.php/tge/article/download/246/195","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5157343287","display_name":"Assistant Lecturer Mukhallad Tahir","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I126633494","display_name":"University of Basrah","ror":"https://ror.org/00840ea57","country_code":"IQ","type":"education","lineage":["https://openalex.org/I126633494"]}],"countries":["IQ"],"is_corresponding":true,"raw_author_name":"Tahir                        , Assistant Lecturer Mukhallad","raw_affiliation_strings":["University of Basrah / College of Administration and Economics - Al-Qurna"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"University of Basrah / College of Administration and Economics - Al-Qurna","institution_ids":["https://openalex.org/I126633494"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5157343287"],"corresponding_institution_ids":["https://openalex.org/I126633494"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.75601872,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13346","display_name":"Digital Transformation in Financial Services","score":0.8651999831199646,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13346","display_name":"Digital Transformation in Financial Services","score":0.8651999831199646,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14183","display_name":"Banking Sector Performance and Management","score":0.019300000742077827,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":0.017899999395012856,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/cloud-accounting","display_name":"cloud accounting","score":0.9729999899864197},{"id":"https://openalex.org/keywords/financial-cybersecurity","display_name":"financial cybersecurity","score":0.9940000176429749},{"id":"https://openalex.org/keywords/private-commercial-banks","display_name":"private commercial banks","score":0.7649999856948853},{"id":"https://openalex.org/keywords/iraqi-banking-sector","display_name":"Iraqi banking sector","score":0.7990000247955322},{"id":"https://openalex.org/keywords/digital-transformation","display_name":"digital transformation","score":0.8560000061988831},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.8399999737739563},{"id":"https://openalex.org/keywords/financial-stability","display_name":"financial stability","score":0.8199999928474426},{"id":"https://openalex.org/keywords/z-score","display_name":"Z-score","score":0.6190000176429749},{"id":"https://openalex.org/keywords/non-performing-loans","display_name":"non-performing loans","score":0.859000027179718},{"id":"https://openalex.org/keywords/capital-adequacy","display_name":"capital adequacy","score":0.7889999747276306},{"id":"https://openalex.org/keywords/liquidity-coverage-ratio","display_name":"liquidity coverage ratio","score":0.9490000009536743},{"id":"https://openalex.org/keywords/return-on-assets","display_name":"return on assets","score":0.9419999718666077},{"id":"https://openalex.org/keywords/cybersecurity-risk-management","display_name":"cyber risk management","score":0.7760000228881836},{"id":"https://openalex.org/keywords/banking-regulation","display_name":"banking regulation","score":0.45899999141693115},{"id":"https://openalex.org/keywords/corporate-governance","display_name":"corporate governance","score":0.37599998712539673}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7231000065803528},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6484000086784363},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.5958999991416931},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.5486000180244446},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.48100000619888306},{"id":"https://openalex.org/C79974875","wikidata":"https://www.wikidata.org/wiki/Q483639","display_name":"Cloud computing","level":2,"score":0.46639999747276306},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.36480000615119934},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.32010000944137573},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.27000001072883606},{"id":"https://openalex.org/C24756922","wikidata":"https://www.wikidata.org/wiki/Q1757694","display_name":"Data quality","level":3,"score":0.25690001249313354},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.25589999556541443},{"id":"https://openalex.org/C162118730","wikidata":"https://www.wikidata.org/wiki/Q1128453","display_name":"Actuarial science","level":1,"score":0.25130000710487366}],"mesh":[],"locations_count":1,"locations":[{"id":"pmh:oai:ojs2.tge.uobasrah.edu.iq:article/246","doi":null,"is_oa":true,"landing_page_url":"https://tge.uobasrah.edu.iq/index.php/tge/article/download/246/195","pdf_url":null,"source":{"id":"https://openalex.org/S4306511773","display_name":"Gulf  Economist","issn_l":"1817-5880","issn":["1817-5880","3006-1024"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I126633494","host_organization_name":"University of Basrah","host_organization_lineage":["https://openalex.org/I126633494"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1817-5880","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"pmh:oai:ojs2.tge.uobasrah.edu.iq:article/246","doi":null,"is_oa":true,"landing_page_url":"https://tge.uobasrah.edu.iq/index.php/tge/article/download/246/195","pdf_url":null,"source":{"id":"https://openalex.org/S4306511773","display_name":"Gulf  Economist","issn_l":"1817-5880","issn":["1817-5880","3006-1024"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I126633494","host_organization_name":"University of Basrah","host_organization_lineage":["https://openalex.org/I126633494"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"1817-5880","raw_type":"info:eu-repo/semantics/article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4387676634","https://openalex.org/W7221257430","https://openalex.org/W4415347481","https://openalex.org/W4362455929","https://openalex.org/W4409615446","https://openalex.org/W7221185565","https://openalex.org/W7117659154","https://openalex.org/W7204556859","https://openalex.org/W7219174219","https://openalex.org/W7219439697"],"abstract_inverted_index":{"\u0627\u0644\u0645\u0633\u062a\u062e\u0644\u0635":[0],":\u0647\u062f\u0641\u062a":[1],"\u0647\u0630\u0647":[2],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629":[3,33,97,122,184],"\u0625\u0644\u0649":[4,99],"\u062a\u062d\u0644\u064a\u0644":[5,89],"\u062f\u0648\u0631":[6],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629":[7,126,189],"\u0627\u0644\u0633\u062d\u0627\u0628\u064a\u0629":[8,127,190],"\u0641\u064a":[9,18,23,59,131,157,191],"\u062a\u0639\u0632\u064a\u0632":[10,132],"\u0627\u0644\u0623\u0645\u0646":[11,179],"\u0627\u0644\u0633\u064a\u0628\u0631\u0627\u0646\u064a":[12,180],"\u0627\u0644\u0645\u0627\u0644\u064a":[13,171],"\u0648\u062a\u062d\u0633\u064a\u0646":[14,137],"\u062c\u0648\u062f\u0629":[15,145],"\u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631":[16,146],"\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a\u0629":[17,147,153],"\u0627\u0644\u0645\u0635\u0627\u0631\u0641":[19,192],"\u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629":[20],"\u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629":[21],"\u0627\u0644\u062e\u0627\u0635\u0629":[22,214],"\u0638\u0644":[24],"\u0627\u0644\u062a\u062d\u0648\u0644":[25,107,111,164],"\u0627\u0644\u0631\u0642\u0645\u064a":[26,108,112,117,165],"\u0627\u0644\u0645\u062a\u0633\u0627\u0631\u0639":[27],"\u0627\u0644\u0630\u064a":[28],"\u064a\u0634\u0647\u062f\u0647":[29],"\u0627\u0644\u0642\u0637\u0627\u0639":[30],"\u0627\u0644\u0645\u0635\u0631\u0641\u064a.":[31],"\u0648\u0627\u0639\u062a\u0645\u062f\u062a":[32],"\u0639\u0644\u0649":[34,72],"\u0627\u0644\u0645\u0646\u0647\u062c":[35],"\u0627\u0644\u0648\u0635\u0641\u064a":[36],"\u0627\u0644\u062a\u062d\u0644\u064a\u0644\u064a":[37],"\u0645\u0646":[38,55,148],"\u062e\u0644\u0627\u0644":[39,149],"\u0645\u0631\u0627\u062c\u0639\u0629":[40],"\u0627\u0644\u0623\u062f\u0628\u064a\u0627\u062a":[41],"\u0627\u0644\u0646\u0638\u0631\u064a\u0629":[42],"\u0648\u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a":[43],"\u0627\u0644\u0633\u0627\u0628\u0642\u0629":[44],"\u0648\u062a\u062d\u0644\u064a\u0644":[45],"\u0627\u0644\u0639\u0644\u0627\u0642\u0627\u062a":[46],"\u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645\u064a\u0629":[47],"\u0628\u064a\u0646":[48],"\u0645\u062a\u063a\u064a\u0631\u0627\u062a":[49],"\u0627\u0644\u062f\u0631\u0627\u0633\u0629\u060c":[50],"\u0641\u0636\u0644\u0627\u064b":[51,142,209],"\u0639\u0646":[52,143,210],"\u0627\u0644\u0627\u0633\u062a\u0639\u0627\u0646\u0629":[53],"\u0628\u0645\u062c\u0645\u0648\u0639\u0629":[54],"\u0627\u0644\u0645\u0624\u0634\u0631\u0627\u062a":[56],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629":[57],"\u0627\u0644\u0645\u062a\u0645\u062b\u0644\u0629":[58],"\u0646\u0633\u0628\u0629":[60],"\u0627\u0644\u0642\u0631\u0648\u0636":[61],"\u063a\u064a\u0631":[62],"\u0627\u0644\u0639\u0627\u0645\u0644\u0629\u060c":[63],"\u0648\u0646\u0633\u0628\u0629":[64,68],"\u0643\u0641\u0627\u064a\u0629":[65],"\u0631\u0623\u0633":[66],"\u0627\u0644\u0645\u0627\u0644\u060c":[67],"\u062a\u063a\u0637\u064a\u0629":[69],"\u0627\u0644\u0633\u064a\u0648\u0644\u0629\u060c":[70],"\u0648\u0627\u0644\u0639\u0627\u0626\u062f":[71],"\u0627\u0644\u0645\u0648\u062c\u0648\u062f\u0627\u062a\u060c":[73],"\u0648\u0645\u0624\u0634\u0631":[74],"\u0627\u0644\u0627\u0633\u062a\u0642\u0631\u0627\u0631":[75,86,170],"\u0627\u0644\u0645\u0635\u0631\u0641\u064a":[76,175],"(Z-Score)\u060c":[77],"\u0628\u0648\u0635\u0641\u0647\u0627":[78],"\u0645\u0624\u0634\u0631\u0627\u062a":[79],"\u062f\u0627\u0639\u0645\u0629":[80],"\u0644\u062a\u0642\u064a\u064a\u0645":[81],"\u0643\u0641\u0627\u0621\u0629":[82,133,173],"\u0627\u0644\u0631\u0642\u0627\u0628\u0629":[83,135],"\u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629":[84,136],"\u0648\u0645\u0633\u062a\u0648\u0649":[85],"\u0627\u0644\u0645\u0627\u0644\u064a.":[87],"\u0648\u0644\u063a\u0631\u0636":[88],"\u062a\u0637\u0648\u0631":[90],"\u0627\u0644\u0628\u064a\u0626\u0629":[91],"\u0627\u0644\u0645\u0635\u0631\u0641\u064a\u0629":[92],"\u0627\u0644\u0639\u0631\u0627\u0642\u064a\u0629\u060c":[93,193],"\u062c\u0631\u0649":[94],"\u062a\u0642\u0633\u064a\u0645":[95],"\u0645\u062f\u0629":[96],"(2006\u20132024)":[98],"\u062b\u0644\u0627\u062b":[100],"\u0645\u0631\u0627\u062d\u0644":[101],"\u0631\u0626\u064a\u0633\u0629":[102],"\u0647\u064a:":[103],"\u0645\u0631\u062d\u0644\u0629":[104],"\u0645\u0627":[105],"\u0642\u0628\u0644":[106],"(2006\u20132015)\u060c":[109],"\u0648\u0645\u0631\u062d\u0644\u0629":[110,115],"\u0627\u0644\u0645\u0628\u0643\u0631":[113],"(2016\u20132020)\u060c":[114],"\u0627\u0644\u062a\u0648\u0633\u0639":[116],"(2021\u20132024).":[118],"\u0648\u0642\u062f":[119],"\u0623\u0638\u0647\u0631\u062a":[120],"\u0646\u062a\u0627\u0626\u062c":[121],"\u0623\u0646":[123,129,163],"\u062a\u0628\u0646\u064a":[124,187,211],"\u062a\u0637\u0628\u064a\u0642\u0627\u062a":[125],"\u064a\u0645\u0643\u0646":[128],"\u064a\u0633\u0647\u0645":[130],"\u0646\u0638\u0645":[134],"\u0625\u062f\u0627\u0631\u0629":[138],"\u0627\u0644\u0645\u062e\u0627\u0637\u0631":[139,218],"\u0627\u0644\u0633\u064a\u0628\u0631\u0627\u0646\u064a\u0629":[140],"\u0627\u0644\u0645\u0627\u0644\u064a\u0629\u060c":[141],"\u062f\u0639\u0645":[144],"\u0632\u064a\u0627\u062f\u0629":[150],"\u062f\u0642\u0629":[151],"\u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a":[152,216],"\u0648\u0645\u0648\u062b\u0648\u0642\u064a\u062a\u0647\u0627":[154],"\u0648\u0645\u0644\u0627\u0621\u0645\u062a\u0647\u0627":[155],"\u0648\u062a\u0648\u0641\u064a\u0631\u0647\u0627":[156],"\u0627\u0644\u0648\u0642\u062a":[158],"\u0627\u0644\u0645\u0646\u0627\u0633\u0628.":[159],"\u0643\u0645\u0627":[160],"\u0628\u064a\u0646\u062a":[161],"\u0627\u0644\u0646\u062a\u0627\u0626\u062c":[162],"\u064a\u0645\u062b\u0644":[166],"\u0639\u0627\u0645\u0644\u0627\u064b":[167],"\u062f\u0627\u0639\u0645\u0627\u064b":[168],"\u0644\u062a\u0639\u0632\u064a\u0632":[169],"\u0648\u0631\u0641\u0639":[172],"\u0627\u0644\u0623\u062f\u0627\u0621":[174],"\u0639\u0646\u062f":[176],"\u0627\u0642\u062a\u0631\u0627\u0646\u0647":[177],"\u0628\u0645\u062a\u0637\u0644\u0628\u0627\u062a":[178],"\u0648\u0627\u0644\u062d\u0648\u0643\u0645\u0629":[181],"\u0627\u0644\u0631\u0634\u064a\u062f\u0629.":[182],"\u0648\u0623\u0648\u0635\u062a":[183],"\u0628\u0636\u0631\u0648\u0631\u0629":[185],"\u062a\u0633\u0631\u064a\u0639":[186],"\u062a\u0642\u0646\u064a\u0627\u062a":[188],"\u0648\u062a\u0639\u0632\u064a\u0632":[194],"\u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631\u0627\u062a":[195],"\u0627\u0644\u0645\u062e\u0635\u0635\u0629":[196],"\u0644\u0644\u0623\u0645\u0646":[197],"\u0627\u0644\u0633\u064a\u0628\u0631\u0627\u0646\u064a\u060c":[198],"\u0648\u062a\u0637\u0648\u064a\u0631":[199],"\u0627\u0644\u0623\u0637\u0631":[200],"\u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629":[201],"\u0648\u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629":[202],"\u0627\u0644\u0645\u0631\u062a\u0628\u0637\u0629":[203],"\u0628\u0627\u0644\u062a\u062d\u0648\u0644":[204],"\u0627\u0644\u0631\u0642\u0645\u064a\u060c":[205],"\u0648\u062a\u0623\u0647\u064a\u0644":[206],"\u0627\u0644\u0643\u0648\u0627\u062f\u0631":[207],"\u0627\u0644\u0628\u0634\u0631\u064a\u0629\u060c":[208],"\u0627\u0644\u0645\u0639\u0627\u064a\u064a\u0631":[212],"\u0627\u0644\u062f\u0648\u0644\u064a\u0629":[213],"\u0628\u0623\u0645\u0646":[215],"\u0648\u0625\u062f\u0627\u0631\u0629":[217],"\u0627\u0644\u0631\u0642\u0645\u064a\u0629..":[219]},"counts_by_year":[],"updated_date":"2026-10-26T11:51:55.731654","created_date":"2026-10-05T00:00:00"}