Two international, high-ranking, peer-reviewed scientific journals recently published two articles by Associate Professor of Accounting at the American University of Iraq-Baghdad (AUIB), Dr. Saeed Askary, showcasing AUIB faculty’s global collaborations on nascent research subjects.
The two articles are co-authored by Davood Askarany, Professor of Accounting and Finance at the University of Auckland, New Zealand, and Yusuf J. Ugras, Professor of Accounting at La Salle University, Philadelphia, USA. The articles are also examples of how research projects undertaken by AUIB faculty keep pace with latest developments on the world stage, in various sectors: the article on “Accounting Analytics Data Types and Structures: An Educational Perspective,” published by the International Journal of Management and Decision Making, is “a very innovative article in the accounting field,” as it addresses the changes brought about by Big Data and Artificial Intelligence in the mentioned profession, and “gives a very clear vision of the various types and structures of data,” the understanding of which is necessary for analysis and visualization on part of students, as well as professional accountants and auditors, according to Dr. Askary.
The second article, titled “A Financial Auditing Approach Using Failure Effect Mode Analysis,” published by the International Journal of Applied Decision Sciences, is also “quite innovative,” according to Dr. Askary who explains that “in the last couple of years, there have been lots of failures on part of audit firms in the UK and the US, posing questions on the reliability of audit reports.” Hence, the academic decided to use the “Failure Effect Mode analysis to assess the reliability of data sets and information,” thus introducing to the auditing profession “a method used by NASA since the 1960s” for the purpose of predicting failures of business firms.
It is noteworthy in this regard that another high-ranking international peer-reviewed magazine, the Journal of Risk and Financial Management, has selected Dr. Askary as a Guest Editor of its Special Issue on “Diversity, Performance Measurement and the Diffusion of Innovative Practices in Management Accounting II”; and the academic expresses pride in making these contributions in the name of AUIB.