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The Role of Auditing Practices in Achieving Sustainability: International Experience and Implementation Prospects in Uzbekistan

Rabbimov Elbek; Ruziyev Shaxzod Behzod o‘g‘li

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 10
2025-10-31
Abstrak

This article analyzes modern trends in auditing practices and their role in sustainable economic development based on international scholarly sources. In particular, it has been identified that in recent years, the role of digital technologies, su...

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Contemporary Legal Framework for the Efficient Management of Financial Resources in Higher Education Institutions

Roziqova Gulsevar Alisher qizi; Khayriddinov Shuxrat Botirovich

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 10
2025-10-29
Abstrak

Legislation introduced to establish the priorities for the comprehensive reform of higher education in our country, aimed at preparing highly skilled professionals with contemporary expertise, strong moral and ethical values, independent reasoning...

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Distribution of Monovalent Particles in the Structure of a Sentence

Naima Abitovna Khashimova

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 10
2025-10-16
Abstrak

The study explores the distribution and syntactic behavior of monovalent particles within sentence structures in modern English. It investigates their grammatical functions, their relation to verb valency, and the mechanisms through which they inf...

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The Effect of Audit Committee Characteristics on Abnormal Stock Returns

Sundus Majid Badr Abid

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 10
2025-10-07
Abstrak

This study investigates the relationship between audit committee characteristics and abnormal stock returns in Iraqi companies listed on the Iraq Stock Exchange. The analysis covered a sample of 18 firms and banks for the period 2014–2023, employi...

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Reciprocal Tariffs and Indian Agriculture: Implications for Farmers and Agribusiness

Vimal Kumar Patel; Seema Bharti; Kundan Jangde

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 9
2025-09-30
Abstrak

The contemporary global trade system has increasingly shifted towards protectionism, with reciprocal tariffs emerging as a dominant policy instrument. Reciprocal tariffs—defined as trade duties imposed in retaliation to tariffs levied by trading p...

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Monetary Policy and its Effects on Bank Lending Volume: An Analytical Study of the Opinions Al-Rasheed Bank Employees in Misan Governorate

Ahmed Jasim Mohammed

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 9
2025-09-04
Abstrak

This study aimed to analyze the impact of monetary policy tools on lending the banker, through a survey of the opinions of a sample consisting of (40) banking sector employees. The study relied on a questionnaire that included two main axes: the f...

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Applying the Bayesian Model Using Deep Learning to Analyze 4ABC Technique Risks and its Impact In Performance Quality and Resource Efficiency: an Applied Study in General Company for Power Production

Ali Abdul-Hussein Hani Al-Zameli

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 8
2025-08-13
Abstrak

This research objective to grow an integrated model that combines Bayesian inference with deep learning techniques to analyze the danger element associated with the Four-Stage Activity-Based Costing (4ABC) technique and to appraise its influence o...

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The Role of Information Security in Computerized Information Systems in Maintaining the Credibility of Financial Reports: An Applied Study at Gulf Commercial Bank for the Period 2015-2024

Ali Bayan Talib; Ahmed Kadhim Sendw; Abbas Hadi Abbood

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 8
2025-08-05
Abstrak

This research purpose to analyze the role of information security in computerized information systems and its impact on preserving the credibility of financial record through an applied study at Gulf Trading Bank for the period from 2015 to 2024. ...

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Organizational Health and its Impact on Banking Performance: An Analytical Study of the Opinions of a Sample of Investors in the Iraq Stock Exchange

Amodah Obaid Hussein

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 7
2025-07-05
Abstrak

The current research aims to determine the extent to which organisational health is reflected in its dimensions (clarity of goals, morale, effectiveness of resource use, innovation, and communication efficiency) in banking performance in its dimen...

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The Impact of Artificial Intelligence Technologies on the Management of Accounting Profits: A Study of the Opinions of a Sample of Accountants in Selected Companies in Nineveh Governorate

Mustafa Saher Raouf

American Journal of Business Practice
ISSN: 2997-934X
Vol: 2, No: 6
2025-06-24
Abstrak

The main objective of the study is to examine and analyze the practical benefits of generative artificial intelligence technology and its role in improving earnings management. It also examines the risks and obstacles to its application in income ...

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