Academic Staff

Oct. 1, 2026, 6:08 p.m.
Aree Saeed Mustafa (PhD)
None
Lecturer in Accounting\ Financial Accounting

Accounting
College of Administration and Economics
University of Duhok

  • PhD from the University Utara Malaysia – Business School, 2019.
  • Master from the University of Duhok - College of Administration and Economics 2011.
  • Bachelor from the University of Duhok - College of Administration and Economics2008.

  1. Principles of Accounting
  2. Tourism and Hotel Accounting
  3. Intermediate Accounting
  4. Cost Accounting
  5. Tax Accounting
  6. Advanced financial accounting
  7. Accounting Standards

  • Member of the Accountants and Auditors Syndicate.
  • Member of Scientific Committee.
  • Postgraduate Studies Committee

Research

  1. Ownership structure and audit quality, 2018, Academy of Accounting and Financial Studies Journal, 14(3), 587-614.
  2. Board diversity, audit committee characteristics and audit quality: The moderating role of control-ownership wedge.
  3. Does having women on boards improve monitoring role: the impact of control-ownership wedge in Turkey.
  4. Board diversity and audit quality: evidence from Turkey.
  5. Auditor Selection in Borsa Istanbul.
  6. Ownership patterns and control of top 100 Malaysian listed companies.
  7. Ownership patterns and control of top 100 Turkish listed companies.
  8. Minority Shareholders’ rights and audit quality: empirical evidence from Turkey.
  9. The Protection of Minority Shareholders within the Legal Framework: Conceptual Evidence from Turkey.
  10. Factors impact on internal audit effectiveness: The case of Duhok University in Kurdistan-Iraq.
  11. Board Characteristics and Firm Performance: Evidence from Manufacture Sector of Jordan.
  12. The relationship between board characteristics and corporate dividend policy: Evidence from Jordan.
  13. Control-Ownership Wedge and Industry Specialist Auditor.
  14. The moderating role of dual class share and firm size on value relevance of accounting information.
  15. The effect of board effectiveness on dividend policy: evidence from Turkey.
  16. The impact of Board Characteristics on Firm Performance in Turkey.
  17. THE IMPACT OF FEMALE DIRECTOR ON DIVIDEND PAYOUT: CONTINGENT ON CONTROL-OWNERSHIP WEDGE.
  18. The Moderating Role of Wedge-Control Ownership on the Relationship between Board Structure and Dividend Policy.
  19. Determinants of audit fees an applied study of banks listed on the Iraq stock exchange

  • Audit quality.
  • Corporate Governance.
  • International Accounting Standards.

  1. 2021, Ivan Dawood Kako, The effect of applying IFRS 16 Lease contracts on the information contained in financial reports, Arabic Institute of Certified Public Accountants.
  2. 2021, Mamand Ahmad Hasan, Presentation of financial statements in accordance with the accounting standards update ASU 2016-14 and its impact of the financial ratios of non-profit organization, Arabic Institute of Certified Public Accountants.
  3. 2023, Rizan Elias Sulaiman, Revenue realization from installment sales contracts according to the application of IFRS 15 and its role in performance evaluation, Arabic Institute of Certified Public Accountants.
  4. 2025, Fawzi Anwer Abdulrahman, The extent of auditors compliance with international auditing standard 570 (Going Concern) and its impact on the audit process, Arabic Institute of Certified Public Accountants.
  5. 2026, Hatav Jarjes Hasan, The possibility of recognizing Lease incentives under IFRS 16 and its impact of financial performance, Arabic Institute of Certified Public Accountants.
  6. 2026Muhammed Kadim Mando, The impact of difference between implied values and book values on consolidated financial statements in accordance with IFRS 10, Arabic Institute of Certified Public Accountants.
  7. 2024, Iman Abdulkareem Kasim, The role of ownership structure of the relationship between corporate governance and audit quality, University of Duhok.
  8. 2025, Shaima Khalid, Corporate Governance and Value relevance, University of Duhok.