Academic Staff

Sept. 21, 2026, 11:43 p.m.
Shler Abdulrahman Rashid (PhD)
None
Professor in Accounting\ Financial Accounting& Auditing

Accounting
College of Administration and Economics
University of Duhok

  • PhD Accounting in “Financial Accounting& Auditing” ,University of Duhok  2015
  • MSc  Accounting in “ Managerial Accounting”  , University of Duhok. 2008.
  • BA in Accounting, College of Education, University of Salahaddin, Kurdistan Region, Iraq, 2005.

  • Principles of Accounting
  • Intermediate Accounting
  • Financial Accounting
  • Internal & External Auditing.
  • Financial Control

  • Head of the committees for Academic Procedures and Monitoring of the College’s Theses and Dissertations.
  • Head of Scientific Committee – Akre University.
  • Postgraduate Studies Committee

Research

  1. Performance Evaluation Using the Balanced Scorecard: An Applied Study in the Directorate of Social Care in Duhok Governorate- Journal of Duhok University, 2009.
  2. Factors Influencing External Audit Quality: An Applied Study on a Sample of Auditors' Offices and Listed Companies in the Stock Exchange- Journal of Duhok University, 2015.
  3. Requirements for Activating the Internal Audit Function in Government Institutions: A Field Study in a Selected Sample of Government Institutions in Duhok City- French-Lebanese University in cooperation with Erbil Polytechnic University, 2017.
  4. The Role of Accounting Information Transparency in Mitigating Financial Crises Through Financial Corruption: An Analytical Study- University of Sulaimani in cooperation with the Iraqi Association of Business Administration, 2019.
  5. The Role of Responsibility Accounting in Enhancing the Fundamentals of Administrative Reform: An Analytical Study Emirates College for Educational Sciences (UAE) / Journal of Arts, Literature, Humanities, and Social Sciences, 2019.
  6. The Role of ITS Governance Mechanisms in Managing Accounting Information Systems Risks under the NIST Internal Control Framework: An Applied Study- French-Lebanese University.
  7. Quality Standard of the Supreme Audit Institution (SAI) and Its Role in Supporting Transparency Requirements- International Journal of Multicultural and Multireligious Understanding-2020.
  8. The Reflection of Adopting International Financial Reporting Standard IFRS 15 (Revenue from Contracts with Customers) on Financial Performance: An Applied Study of Charstin Trading Company in Duhok Governorate / Kurdistan Region of Iraq 2019 - Nawroz University – Directorate of University Journal, 2022.
  9. Reflections of Accounting Earnings Quality Characteristics on the Market Value of the Enterprise: An Applied Study on a Sample of Banks Listed on the Iraq Stock Exchange- Polytechnic Journal: Erbil, October 8, 2022.
  10. Reflections of Implementing International Public Sector Accounting Standards (IPSAS) in Adopting Program and Performance Budgeting: An Applied Study at the College of Administration and Economics – University of Duhok 2025.
  11. The Impact of Program and Performance Budgeting on the Government's Financial Performance: Perspectives of Accounting and Auditing Experts in Duhok Governorate 2025.
  12. The Impact of Alignment Between the Accounting and Economic Systems in Achieving Economic Development: An Applied Study on a Sample of Companies Listed on the Iraq Stock Exchange 2025.
  13. 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, 2023.
  14. The Impact of Financial Reporting Quality on the Economic Dimension of Sustainability: An Applied Study on a Sample of Banks Listed on the Iraq Stock Exchange 2025.
  15. The Feasibility of Applying the International Public Sector Accounting Standard Employee Benefits and Its Reflection on the Operational General Budget, Proceedings of the Second Joint Conference between the Faculty of Planning and Jerash University, 2025.
  16. The Role of the New Three Lines Model in Enhancing the Transparency of Financial Reporting: An Applied Research on a Sample of Banks Listed on the Iraq Stock Exchange, Koya University Journal of Humanities and Social Sciences, 2025.
  17. The Reflection of Applying International Financial Reporting Standard (IFRS 5: Non-current Assets Held for Sale and Discontinued Operations) on Financial Statements: A Comparative Applied Study at Dana Pharma Pharmaceutical Trading Co. Ltd., Tikrit 2026.
  18. The Integrated Role of Digital Transformation Dimensions (XBRL and ChatGPT) in Improving Financial Disclosure, A Proposed Model: An Applied Study at the Bank of Baghdad- The Second Conference of the College of Administration and Economics, University of Duhok: Towards a Promising Sustainable Environment Through Enabling and Adopting Electronic Payment Technologies and Promoting Financial Inclusio, October 22–23, 2025.
  19. Determining the Response of Enterprise Value to Accounting Earnings Quality Characteristics: An Application on a Sample of Iraqi Joint-Stock Banks for the Period (2015–2020)- Mitanni Journal for Humanities and Social Sciences, 2023.
  20. The Role of Adopting International Financial Reporting in Promoting Economic Development: An Applied Study on a Sample of Banks Listed on the Iraq Stock Exchange, Koya University Journal of Humanities and Social Sciences, 2026.

  • Public Sector Accounting. (Governmental Accounting)
  • Financial Risks
  • Corporate Governance
  • International Standard’s.
  • Internal & External Auditing.
  • Economic Development.
  • Financial Reporting Quality.
  • Economic Sustainability.
  • Digital Accounting
  • Managerial Accounting

  1. 2018: Master’s Thesis: The Role of IT Governance in Activating Risk Management of Computerized Accounting Information Systems: An Applied Study. University of Duhok.
  2. 2020: Master’s Thesis: Adopting International Financial Reporting Standard (IFRS 15) "Revenue from Contracts with Customers" and Its Reflection on Financial Performance. University of Duhok.
  3. 2021: Chartered Accountant: The Reflection of Applying IFRS for SMEs Section 29 Income Tax on Financial Statements and Ratios. Higher Inst. of Chartered Acc.
  4. 2021: Ph.D. Dissertation: The Role of Adopting International Financial Reporting Standards in Achieving Harmony between the Accounting System and the Economic System. University of Duhok.
  5. 2021: Ph.D. Dissertation: The Impact of Applying International Public Sector Accounting Standards (IPSAS) and Government Finance Statistics Manual (GFSM) on Adopting Program and Performance Budgeting. University of Duhok.
  6. 2021: Master’s Thesis: Reflections of Earnings Quality Characteristics on the Market Value of the Firm. University of Duhok.
  7. 2021: Master’s Thesis “Reflections of Adopting International Financial Reporting Standard (IFRS 5) "Non-current Assets Held for Sale and Discontinued Operations" on Financial Reporting Quality.” University of Duhok.
  8. 2022: Chartered Accountant “The Feasibility of Applying International Public Sector Accounting Standard (Employee Benefits - IPSAS 39) and its Reflection on the General Operating Budget.” Higher Inst. of Chartered Acc.
  9. 2023: Chartered Accountant “Analyzing the Relationship between Financial Sustainability and Investment Decisions Efficiency.” Higher Inst. of Chartered Acc.
  10. 2023: Chartered Accountant “Analyzing the Relationship between External Audit Quality and Accounting Earnings Quality.” Higher Inst. of Chartered Acc.
  11. 2024 : Ph.D. Dissertation “The Role of Audit Committees in Enhancing Audit Quality and Its Reflection on the Financial Sustainability of Economic Units.” Erbil Polytechnic University.
  12. 2025: Chartered Accountant “Requirements for Applying International Financial Reporting Standard (IFRS 17) "Insurance Contracts" and Its Impact on Financial Performance.” Higher Inst. of Chartered Acc.
  13. 2025: Chartered Accountant “The Role of eXtensible Business Reporting Language (XBRL) in Reducing Information Asymmetry Using Artificial Intelligence.” Higher Inst. of Chartered Acc.