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Mochamad Nashrullah
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Kavling Banar, Pilang, Sidoarjo, Jawa Timur
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International Journal of Accounting Innovation
Published by Antis Publisher
ISSN : -     EISSN : 30895383     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal of Accounting Innovation (IJAI) is a peer-reviewed academic journal focused on advancing innovation in the field of accounting, with the goal of encouraging global accounting practices that are responsive to technological advancements, regulatory changes, and sustainability demands. The journal provides a platform for academics, practitioners, and policymakers to explore and discuss current issues and challenges facing the accounting profession worldwide. IJAI emphasizes an interdisciplinary approach that promotes innovation in accounting, including the integration of technologies such as artificial intelligence (AI), blockchain, big data, and machine learning into financial processes. The journal also welcomes studies on the role of accounting in meeting international standards and supporting sustainable, socially responsible business practices.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 1 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2026): June" : 1 Documents clear
EVALUATION OF THE EFFECTIVENESS OF ELECTRONIC AUDITING SYSTEMS IN BANKS AND THEIR IMPACT ON THE DETECTION OF FINANCIAL CORRUPTION Jayyas, Mohammad Abdulwahid
International Journal of Accounting Innovation Vol. 2 No. 2 (2026): June
Publisher : PT ANTIS INTERNATIONAL PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijai.v2i2.33

Abstract

Objective: This study aims to evaluate the effectiveness of electronic auditing systems in Iraqi banks and their contribution to uncovering financial corruption, given the economic crises and regulatory pressures facing the country. With rising rates of financial corruption and the growing need to enhance transparency and accountability, it has become imperative to develop effective electronic oversight systems within banking institutions. Method: The study relied on an analysis of financial data and banking indicators for the period (2019–2022). Results: The results concluded that electronic auditing systems represent an effective oversight tool that has contributed to improving financial performance indicators, such as capital growth, net profits, and increased revenues. It also demonstrated the ability of these systems to detect financial violations early, reduce resource manipulation, and mitigate the misuse of credit facilities. However, the study revealed a number of challenges hindering the full implementation of electronic auditing systems, most notably weak digital infrastructure, high operating costs, and the lack of qualified specialist personnel. Novelty: The study recommended expanding the application of electronic auditing systems, modernising the technological infrastructure, investing in human resource development, enhancing integration between banks and regulatory bodies, and developing performance indicators to measure the effectiveness of these systems on a sustainable basis.

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