Activating the role of judicial oversight in Iraq to reduce the phenomenon of tax evasion Field research in the Federal Office of Financial Supervision
Keywords:Judicial Oversight, Tax Evasion, Federal Financial Supervision Bureau
Purpose: Security measures have become increasingly important due to the expansion of the cyber environments. National and international entities are exposing themselves to cybersecurity risks, and they are growing in number every day.
Theoretical Framework: With a comprehensive cybersecurity plan, threats can be eliminated. Implementing this plan is possible by involving all stakeholders in the management processes because the idea of management is insufficient. To ensure cybersecurity, this study highlights the significance of cybersecurity and cybergovernance in the digital world.
Design: The study findings and recommendations for cybersecurity governance were reviewed. A scoping review research model was used for this purpose.
Findings:A basic and documentary research model related to research philosophy were developed for the application technique. The scope of the research includes publications from Scopus. Studies from the last ten years were downloaded using the selected keywords.
Originality: The results show that despite research that has led to local cybersecurity governance solutions in several countries, a comprehensive governance framework has not yet been established. Instead, there is a hidden conflict over control of this region, not its governance.”
Kirchler, E. (2007). Why Pay Taxes? A Review of Tax Compliance . International Studies Program. Atlanta, Georgia 30303: International Studies Program.
Krstić, J. (2009). “The Role of Forensic Accountants in Detecting Frauds in Financial Statements”, . Economics and Organization,, pp. Vol. 6, No 3,
L.Wilde, J. F. (1985). Income tax compliance in a principal-agent framework. Journal of Public Economics, pp. 1-18.
Malusare, L. B. (2013, May-June). “The Effectiveness of Forensic Accounting in Detecting, Investigating, and Preventing Frauds in India. Online International Interdisciplinary Research Journal, Vol.3, No.3,.
Pummerer1, M. S. (2021). Auditor’s Income Taxation and Audit Quality. Original Research, pp. 1-13.
Rasmussen, D. G. (2005). " Expert Witness Qualifications and Selection ", . Journal Of Financial Crime, Vol. 12, Iss 2, pp. pp. 165 – 171.
Simunic, D. A. (2017). The joint effects of multiple legal system characteristics on auditing standards and auditor behavior. Contemporary Accounting Research, pp. 7-38.
Sobel∗, I. á. (1993, March ). Hierarchical design and enforcement of income tax policies. Journal of Public Economics, pp. , Pages 345-369.
Tanna, J. J. (2018). " Forensic Accounting: An Emerging and Promising Career Option ", Iaetsd . Journal For Advanced Research In Applied Sciences, Vol. 5, Iss. 2,, pp. pp.575-580 ,.
Braiotta, L. (2010). The Audit Committee, Handbook, Fifth edition , . Library of Congress Cataloging.
Christine H., o. (2012). Deferred tax assets and liabilities: tax benefits, obligations and corporate debt policy". , Journal of Finance and Accountancy .
kieso Weygandt, D. j. (2016). Intermediate Accounting .
Leandro D., J. D. (2019). Value Relevance Of Tax Assets In The Brazilian Banking Industry" , Revista Contabilidade & Financas ,SciELO Brasil,.
Zulfa R., R. H. (2019). The Effect Of Tax Planning And Deferred Tax Liabilities On Earns Management". Economic and Accounting Journal, Vol.2, No.2, .
How to Cite
Copyright (c) 2022 Bushra Hassan Mohamed El-Toby, Waad Hadi Abd, Akeel Dakheel Kareem
This work is licensed under a Creative Commons Attribution-NoDerivatives 4.0 International License.
Authors who publish in this journal agree to the following terms: the author(s) authorize(s) the publication of the text in the journal;
The author(s) ensure(s) that the contribution is original and unpublished and that it is not in the process of evaluation by another journal;
The journal is not responsible for the views, ideas and concepts presented in articles, and these are the sole responsibility of the author(s);
The publishers reserve the right to make textual adjustments and adapt texts to meet with publication standards.
Authors retain copyright and grant the journal the right to first publication, with the work simultaneously licensed under the Creative Commons Atribuição NãoComercial 4.0 (http://creativecommons.org/licenses/by-nc/4.0/), which allows the work to be shared with recognized authorship and initial publication in this journal.
Authors are allowed to assume additional contracts separately, for non-exclusive distribution of the version of the work published in this journal (e.g. publish in institutional repository or as a book chapter), with recognition of authorship and initial publication in this journal.
Authors are allowed and are encouraged to publish and distribute their work online (e.g. in institutional repositories or on a personal web page) at any point before or during the editorial process, as this can generate positive effects, as well as increase the impact and citations of the published work (see the effect of Free Access) at http://opcit.eprints.org/oacitation-biblio.html