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Jurnal: American Journal of Business Practice

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The Role of Organizational Embeddedness as a Motivator of Perseverance Behavior for employees an analytical exploratory study of the opinions of a Sample Employees in the Babylon Health Directorate

Hamid Adel Al-Nasrawi; Baydaa Sami Ibrahim

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 8
2026-08-04
Abstrak

This research aims to clarify the nature of the relationship between Organizational Embeddedness as an independent variable and perseverance behavior as a respondent variable in the Babylon Health Directorate. The research problem stems from a rel...

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The Impact of Digital Transformation on the Development of the Professional Competence of the External Auditor (Field Study in Audit Companies in Iraq)

Murtadha Basil Ganim; Ali Jabbar Hussien

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 8
2026-08-01
Abstrak

This study aimed to demonstrate the impact of digital transformation in the development of the professional competence of the external auditor among Iraqi audit firms, given the increasing expansion in the use of digital technologies within the au...

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The Role of Joint Auditing in Enhancing the Quality of External Auditing A Field Study in Iraqi Audit Offices and Firms

Bashar Nazar Alobaidi

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 7
2026-08-02
Abstrak

This study aims to determine the role of joint auditing in enhancing the quality of the audit process, by demonstrating the role of (contracting and engagement, cooperation and coordination, and distribution and allocation of work) in enhancing au...

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The Role of Digital Governance in Supporting Investment Decisions: The Mediating Effect of Accounting Disclosure A Field Study on Digital Brokerage Companies in Egypt

Nadeen Azad Mohammed

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 7
2026-08-02
Abstrak

This study examines the mediating role of accounting disclosure in the relationship between digital governance and investment decision-making within digital brokerage companies operating in Egypt. Despite the rapid expansion of digital brokerage s...

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Effect of Audit Committee Attributes on Sustainability Reporting and Innovation Performance of Listed Firms in Nigeria

Ezeanolue Uju Scholastica; Fr. Andrew Izuchukwu Nnoje; Onwuteaka Ifeoma Cecilia; Chinemelum Nwachukwu

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 7
2026-07-25
Abstrak

In an increasingly competitive and globalized business environment, the role of corporate governance, particularly audit committee attributes, has become critical in enhancing transparency, accountability, and strategic innovation. Despite the gro...

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A Proposed Accounting Framework for Developing Tax Accounting Information Using the Economic Value Added (EVA) Index: A Field Study

Hasan Hadi Mousa

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 7
2026-07-20
Abstrak

This academic research explores the feasibility of employing an accounting measurement framework based on the Economic Value Added (EVA) Index to develop and improve the tax system in Egyptian and Arab enterprises. This index is closely linked to ...

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Directions of Development of The Life Insurance Industry in Uzbekistan Through The Introduction of Modern Insurance Products

Shirin Zakirkhodzhayeva Akmalovna

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 6
2026-07-01
Abstrak

The article describes the theoretical bases of investment life insurance, including the advantages and disadvantages of Unit Linked insurance products. Given reviews on foreign experience of Unit Linked Life Insurance product as well as perspectiv...

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The Effect of Proactive Marketing in Achieving Strategic Balance: An Exploratory Study of the Opinions of A Sample of Workers in Kiosks Selling Electronic Devices in Baghdad Governorate

Dr. Sanaa J. Mohammed

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 6
2026-06-22
Abstrak

This research aims to identify the impact of proactive marketing, as an independent variable through its dimensions (creative ability, flexibility, searching for new opportunities, taking risks), on achieving strategic balance, as a dependent vari...

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Dynamic Capabilities and Their Role in Enhancing Business Models Innovation Through Strategic Agility: A Survey of the Opinions of a Sample of Managers in Private Banks in the Middle Euphrates Governorates

Jawad Muhsin Radhi

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 6
2026-06-21
Abstrak

Abstract: The research aims to identify the impact of Dynamic Capabilities with its dimensions (sensing capability, learning capability, integration capability, coordination capability, reconfiguration capability) on Business Models Innovation wit...

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The Role of Financial Analysis Indicators in Early Detection of Manipulation in Financial Statements and Its Impact on Investors’ Decisions: An Applied Study of Al-Zawraa Financial Investment Company for the Period 2018–2025

Rawad fadhil abed alabboodi

American Journal of Business Practice
ISSN: 2997-934X
Vol: 3, No: 6
2026-06-20
Abstrak

The research aims to explain the role of indicators analysis financial in discovery early on manipulation in lists finance and the effect that on decisions investors, from during study Applied on a company Al-Zawraa For investment Financial For th...

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