Academic Staff

Oct. 1, 2026, 6:08 p.m.
Younus Abdulkareem Ahmed (PhD)
None
Assistant Professor in Accounting\ Financial Accounting

Accounting
College of Administration and Economics
University of Duhok

  • PhD from the University of Duhok- College of Administration and Economics, 2024.
  • Master from the University of Mosul- College of Administration and Economics 2011.
  • Bachelor from the University of Mosul- College of Administration and Economics 2008.

  • Principles of Accounting
  • Intermediate Accounting
  • Cost Accounting
  • Tax Accounting
  • Accounting Theory
  • Managerial Accounting
  • International Accounting
  • Financial Statement Analysis
  • Advanced Financial Accounting
  • Research Methodology
  • International Financial Reporting Standards (IFRS)

  • Member of the Accountants and Auditors Syndicate.
  • Member of university-level committees:
  1. University Policy Committee.
  • Member of college-level committees:
  1. Scientific Committee.
  2. Postgraduate Studies Committee.

Research

  1. The Impact of Financial Flexibility on the Value Relevance of Accounting Information: an applied study in a sample of companies listed on the Iraq Stock Exchange, Tikrit Journal of Administrative and Economic Sciences,2026.
  2. Board Characteristics and Their Impact on Financial Sustainability An Applied Study on a Sample of Companies Listed on the Iraq Stock Exchange, Journal of Business Economics for Applied Research,2025.
  3. Board Characteristics and Their Impact on Financial Sustainability An Applied Study on a Sample of Companies Listed on the Iraq Stock Exchange,Journal of Business Economics for Applied Research,2025.
  4. The impact of cash holdings on financial performance: Evidence from Iraq, Asian Economic and Financial Review,2025.
  5. THE IMPACT OF SUSTAINABLE TAX ON FIRM VALUE AN APPLIED STUDY IN A SAMPLE OF COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE, TIKRIT JOURNAL OF ADMINISTRATIVE AND ECONOMIC SCIENCES Учредители: Tikrit University,2024.
  6. Role of Accounting Profession Ethics in preventing financial corruption of civil society organizations in Iraq: An exploratory Study on Financial Reports for Civil Society Organizations in Dohuk/Iraq,Tikrit Journal of Administration and Economics Sciences,2022.
  7. Adapting the Applications of the Unified Accounting System with Financial Reporting Standards for Small and Medium-Sized Enterprises and Its reflection on the Quality of Accounting Information: A Field Study on a Sample of Small and Medium-Sized Enterprises in Duhok Governorate,Tikrit Journal of Administrative and Economic Sciences,2022.
  8. Using strategic cost management tools as an approach to identify the relevant cost data in Pricing Decisions: A Case Study of the General Company for Pharmaceutical Industry and Medical Appliances – Nineveh (Research derived from a Master’s thesis), Tikrit Journal of Administrative and Economic Sciences, 2020.
  9. Accounting Measurement and Disclosure of Intangible Assets and Their Impact on Investment Decisions: A Comparative Applied Study in Light of the Requirements of International Accounting Standard 38 and the Unified Accounting System – Tikrit Journal of Administrative and Economic Sciences,2018.
  10. Accounting Consolidation of Ownership Interests in General Partnerships and Its Role in Reflecting Economic Substance: An Analytical Applied Study of Selected Companies. University of Duhok Journal, 2015.
  11. Challenges Facing Certified Public Accountants and Their Impact on the Characteristics of Accounting Information (A Field Study on a Sample of Certified Public Accountants in the Kurdistan Region of Iraq). Nawroz University Journal, 2016.

  • Financial Accounting and Financial Reporting.
  • Accounting Standards and Accounting Systems.
  • Accounting Information Quality and Value Relevance.
  • Strategic Cost Management and Cost Accounting.
  • Taxation and Sustainable Taxation.
  • Corporate Governance and Board Characteristics.
  • Financial Sustainability and Financial Performance.
  • Accounting Ethics and Anti-Corruption.
  • Financial Flexibility and Cash Holdings.
  • Intangible Assets and Investment Decisions.

  1. 2024-2025, Supervision of a Master’s Thesis in Accounting: Board Characteristics and Their Impact on Financial Sustainability – by Kolav Ghiyath Tawfiq, Department of Accounting, University of Duhok.
  2. 2024-2025, Supervision of a Master’s Thesis: The Impact of Financial Flexibility on the Value Relevance of Accounting Information: An Applied Study of a Sample of Companies Listed on the Iraq Stock Exchange – by Hazheen Mirza Abdi, Department of Accounting, Technical College – Duhok.
  3. 2024-2025, Supervision of a Legal Accountant Research Study: The Impact of External Audit Quality on Reducing Tax Evasion – by Haval Akram, Higher Institute of Certified Public Accountants, Duhok.
  4. 2026, Supervision of a Higher Diploma Research Study at the Institute of Certified Internal Auditors, titled The Impact of Digital Skills of Internal Auditors on Activating Internal Governance Mechanisms: An Exploratory Study of the Opinions of a Sample of Employees at the University of Nineveh – by Wisam Tariq, Mosul.