Accounting

Academic Staff

Sept. 14, 2026, 5:59 p.m.
Nareen Ebrahim Misto
Nareen Ebrahim Misto (PhD) Head of Department
None
Lecturer in Accounting\ Financial Accounting

Accounting
College of Administration and Economics
University of Duhok
[email protected]
ORCID
Google Scholar

  • Bachelor from the University of Duhok - College of Administration and Economics- 2010
  • Master from the University of Duhok - College of Administration and Economics- 2015
  • PhD from the University of Duhok - College of Administration and Economics, 2023

  • Principles of Accounting
  • Tourism and Hotel Accounting
  • Intermediate Accounting
  • Cost Accounting
  • Tax Accounting
  • Governmental Accounting
  • Accounting Theory

  1. Member of the Accountants and Auditors Syndicate
  2. Member of university-level committees
  3. University Policy Committee
  4. Member of college-level committees
  5. Scientific Committee
  6. Postgraduate Studies Committee
  7. Examination Committee .

Research

  1. The role of the governmental accounting information system in evaluating budget responsiveness to social requirements-an applied study- Published research in the Lebanese French Journal, 2017.
  2. Implications of the conceptual framework for financial reporting issued by the International Accounting Standards Board in the accounting practice environment a critical study ,Published research in Zanko Journal, 2024.
  3. Adoption Enhancing Program and Performance Budgeting in the Higher Education Sector in the Kurdistan Region of Iraq through the Implementation of International Public Sector Accounting Standards and Government Financial Statistics Manual - Migration Letters,2023.
  4. The impact of program and performance budgeting on the financial performance of the government: viewpoints of accounting and auditing experts in Duhok Governorate, Published research in Raparin Journal, 2025.
  5. The role of corporate governance in limiting the phenomenon of opinion shopping by external auditors- a field study in accounting firms and companies operating in Kurdistan ,Published research in Al-Wasit Journal, 2025.
  6. The impact of cash holdings on financial performance: Evidence from Iraq, Asian Economic and Financial Review,2024.
  7. Implications of applying International Public Sector Accounting Standards in adopting program and performance budgeting-An applied study, Published research in Tikrit Journal, 2024.
  8. The impact of electronic disclosure quality on financial sustainability-An applied study, Published research in Zanin Journal of Humanities Studies, 2026.
  9. The effect of using digital accounting information systems on financial performance -An applied study, Tikrit Journal, 2026.
  10. Blockchain Technology in Accounting: Enhancing Transparency and Reducing fraud, IEEE, 2026,

  • Public Sector Accounting. (Governmental Accounting)
  • Financial Risks
  • Corporate Governance
  • International Standards.

  1. 2024: Jaling Sulaiman Hussein"The Impact of Using Digital Accounting Systems on Financial Performance: An Applied Study on a Sample of Banks Listed in the Iraq Stock Exchange"Polytechnic University (Erbil Polytechnic University / Sulaimani Polytechnic University)
  2. 2026, Fattah Zahir Jahour, The Impact of Applying IFRS 9 on the Relationship Between Financial Risks and Earnings Quality. Arabel Institute of Certified Public Accountants
  3. 2026, Jigar Salih Zakar, Revenue Recognition in E-Commerce According to IFRS 15 and Its Implications for the Tax Base, arable Institute of Certified Public Accountants