Asmaa Mahdi Hussain Al-Hashimi

@atu.edu.iq

Prof. Accounting Technique/ Technical College of Management / Kufa
Al-Furat Al-Awsat Technical University

Asmaa Mahdi Hussain Al-Hashimi


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https://researchid.co/asmaa
9

Scopus Publications

56

Scholar Citations

4

Scholar h-index

1

Scholar i10-index

Scopus Publications

  • Digital accounting and its role in improving the impact of audit quality on financial integrity of Saudi Arabia SMEs
    Abubkr Abdelraheem, Asmaa Mahdi Al-Hashimi
    International Journal of Data and Network Science, 2026
    This study develops and empirically tests a conceptual model that positions audit quality (AQ) as a direct driver of the financial integrity (PFI) of small and medium-sized enterprises (SMEs) in Saudi Arabia and examines digital accounting (DA) as a mediating variable. Based on agency theory, signaling theory, and a resource-based firm perspective, we hypothesize that (i) higher audit quality improves PFI; (ii) reliance on DA enhances audit effectiveness; and (iii) the relationship between audit quality and an enterprise's financial integrity is partially mediated by DA. Using a multi-stage survey of 180 SMEs managers, auditors, and finance officers in Saudi Arabia SMEs, structural equation modeling (SEM) was employed to test the hypotheses. The results confirm a strong positive effect of application quality on PFI and reveal an indirect effect of DA. The findings underscore that digital accounting not only automates bookkeeping processes but also reshapes the audit process, enhancing the quality of audit evidence, enabling real-time monitoring, and focusing on risk. This study contributes theoretically to clarifying the complex interaction between audit quality, financial integrity, particularly in light of the rapid digital transformation of emerging markets. Practically, it offers valuable insights for Saudi policymakers, SMEs managers, and financial auditors on how to leverage audit quality and digital accounting in ensuring financial soundness and the successful implementation of Vision 2030 projects.
  • The Role of Artificial Intelligence in Predicting and Disclosing Risks
    International Journal of Operations and Quantitative Management, 2025
  • Reporting the Repercussions of Covid_19 on Economic Units in Accordance with the International Accounting Standard 8
    Ahmed Zuhair Jader, Asmaa Mahdi Al-Hashemi, Hawri Mohammad Salih Taha
    Aip Conference Proceedings, 2024
    The aim of this research is to clarify the repercussions of the (Covid_19) pandemic on the global and local economy, to identify some of the crises that had repercussions on the economy in general, with more focus on the Iraqi economy and reporting on it. The descriptive approach was used for the theoretical side by making use of relevant research and studies, and the inductive and deductive approach for the practical side by analyzing some items in the financial statements of the Iraqi Investment Bank, the research sample, and then suggesting solutions to help with the possibility of switching between international standards, which helps the administration to face crises and ensures the continuity of the unit. The research concluded that there is a discrepancy in the repercussions of the epidemic on the economy at various levels, by analyzing the items of debtors and the item of inventory in the Iraqi market. The most important recommendation was for management to report on the Covid_19 pandemic or similar events in accordance with IAS 8, which serves as a guide to management when applying any of the reporting standards to faithfully represent economic reality.
  • The Importance of Throughput-Based Costing Estimation in Achieving the Competitive Capability of the Cement Industry in Iraq: Case Study Using SWOT Analysis
    Ameer Al-Ardawe, Asmaa Al-Hashimi, Ahmed M. Mohammad Ali
    Aip Conference Proceedings, 2024
    Within goal 12 of Sustainable Development "Responsible consumption and production" the objective of this work is determining the competitiveness based on a SWOT analysis for the purpose of efficiently using the available resources through throughput-based costing to manage the costs of the Iraqi cement industry companies as an alternative to the traditional total cost method used in it, which does not provide the information required to make the right decisions. The research used the applied case study method based on production and costs data for the year 2018 of Karbala cement plant as it is a modern plant and seeks to achieve efficiency and effectiveness in the use of its resources. The main findings of the research were the adopting the Throughput-Based Costing method provide production requirements and product planning and design and compare them with competing products to reach the strategy of exploiting competitive capacity at the lowest cost.
  • Using sustainable intellectual capital to enhancing financial reporting of public sector companies in Iraq: An applied comparative study between Karbala and Kufa cement factories
    Ahmed Hatif Rasool, Asmaa Mahdi Al-Hashimi
    Aip Conference Proceedings, 2023
    The study aims to introduce the concept, and main dimensions to sustain the Intellectual Capital, indicating the availability of the reporting requirements of Sustainable Intellectual Capital in the study sample's company, which is the Karbala And Kufa factories from the Iraqi general cement Company. So, the study states the current level of the financial reporting and the reasons for its failure to meet the decision-makers need for information, as the accounting treatments within the unified accounting system that are mandatory to be applied by Iraqi companies do not include the various aspects of integrated financial reporting, which should include sustainability indicators, including the sustainability of human resources, which represent the intellectual capital of the company, and therefore the traditional financial reports prepared by Iraqi companies lack requirements of transparency and the quality of financial reporting, as it does not reflect efficiency indicators and the skilled workforce it possesses. In order to achieve the study goal, the researchers reviewed the theoretical literature and previous studies about the study variables, then an analysis of the content of the financial reports of the study sample was conducted to provide a proposed form for voluntary reporting about the sustainability of intellectual capital according to what suits the requirements of the Iraqi environment, so that is generally accepted by the public and private companies by shows its impact on rationalizing the strategic decisions that relate to the study sample's company, through use Schmalenbach Indicators to measure the level of reporting in the proposed form. The study concluded that the integration of financial information related to economic activities with other financial and non-financial information about sustainable development dimensions including sustainable intellectual capital and disclosing it through voluntary reporting forms enables users to link between that information and then enables them to evaluate performance and know the ability of the study sample company for create sustainable value and then rationalize strategic decisions. Accordingly, the researchers recommended that Iraqi industrial companies should adopt voluntary reporting models for intellectual capital that include financial and non-financial dimensions related to the sustainability of their human resources and to the accumulation of knowledge about value chain relationships with customers and suppliers outside the company.
  • Towards corporate sustainability: Cost-benefit considerations of quantitative methods (multiple regression model) versus activity-based methods for determining indirect costs - An applied study in KDD industrial company
    Asmaa Mahdi Al-Hashimi, Hussam Ali Abdel-Sada Al-Ghazali
    Aip Conference Proceedings, 2023
    The study aims in light of the goals of corporate sustainability to compare the costs and benefits of using different methods to determine costs; namely, the quantitative methods (multiple regression in particular) versus the activity-based costing (ABC) methods for assigning indirect costs on products in Iraqi companies as they still depend on traditional cost systems that face difficulties in computing accurate unit costs due to the failure to determine the appropriate amount of indirect costs. In order to achieve the study goal, the researchers reviewed the theoretical literature and previous studies to compare these methods and identify the advantages and disadvantages of each. The researchers also adopted the applied approach to compare these two methods based on the monthly costs data of the KDD production company to distribute costs according to both the activity-based method and the multiple regression. The study concluded that the design and implementation of the ABC method to determine costs requires lengthy and more expensive steps, especially in Iraqi companies that lack an integrated cost system, which requires additional costs to train employees and decision-makers to understand the steps of the system and its outputs and how to use them in the decision-making process in light of achieving Sustainability goals that require focusing on customer needs and product profitability rather than activities. On the other hand, the multiple regression method was easy to apply and inexpensive. Its results were more related to the products and the variables affecting them, thus it's more understanding for managers and helps in rationalizing decisions. Accordingly, the researchers recommended that Iraqi companies switch to the statistical method in distributing indirect costs instead of relying on a technique that increases the cost of products and makes them unable to compete and achieve growth and sustainability.
  • The Role of Virtual Reality Technology in Disclosing Future Information: Evidence from Iraqi Banks
    Azhaar Al-Ali, Assmaa Mahdi Al-hashimi
    Lecture Notes in Networks and Systems, 2023
  • Transparency of government financial reporting: A case study of local government financial reporting in Iraq
    International Journal of Innovation Creativity and Change, 2019
  • Role of integrating ABC and VCA through the use of supply chain management in improving potable water tariff in Iraq
    International Journal of Supply Chain Management, 2019

RECENT SCHOLAR PUBLICATIONS

  • Digital accounting and its role in improving the impact of audit quality on financial integrity of Saudi Arabia SMEs
    AMAH Abubkr Ahmed Elhadi Abdelraheem
    International Journal of Data and Network Science 10 (2), 887-898 , 2026
    2026
  • The Role of Artificial Intelligence in Predicting and Disclosing Risks
    AM Al-Hashimi, AF Ali, HA Abdel-Sada, AAE Abdelraheem
    International Journal of Operations and Quantitative Management 31 (2), 106-123 , 2025
    2025
  • تقييم واقع نظام التبليغ عن المخالفات على جودة التدقيق الداخلي – دراسة حالة في شركة اور العامة ‎
    خديجة ناجي فرحان، اسماء مهدي حسين ‎
    مجلة دراسات مالية ومحاسبية 20 (71), 258-274 , 2025 ‎
    2025
  • دور التكنولوجيا في الافصاح عن المعلومات المستقبلية: دراسة تطبيقية في عينة من المصارف المدرجة في سوق العراق للأوراق المالية ‎
    ازهار عبد الكاظم العلي، اسماء مهدي حسين ‎
    مجلة الوارث العلمية 7 (22), 347-367 , 2025 ‎
    2025
  • Measuring Market Risk In Accordance with International Financial Reporting Standards Using Value at Risk: An Applied Study In Baghdad Soft Drinks Company.
    AMH Al-Hashimi
    Al-Furat Journal of Innovations in Management Sciences 1 (1), 88-101 , 2025
    2025
  • The effect of fair value on the Relevance of the book value of the stock: An applied study in a sample of Iraqi banks
    AMH Al-Hashimi
    Al-Furat Journal of Innovations in Management Sciences 1 (1), 26-37 , 2025
    2025
    Citations: 2
  • The Difference in Accounting Treatments for Research and Exploration Costs and Their Impact on Financial Performance Reporting An Applied Study in One of the Investment Oil …
    AMH Al-Hashimi
    Al-Furat Journal of Innovations in Management Sciences 1 (1), 53-62 , 2025
    2025
  • Reporting the repercussions of Covid_19 on economic units in accordance with the international accounting standard 8
    AZ Jader, AM Al-Hashemi, HMS Taha
    AIP Conference Proceedings 3092 (1), 080029 , 2024
    2024
    Citations: 1
  • The importance of throughput-based costing estimation in achieving the competitive capability of the cement industry in Iraq: Case study using SWOT analysis
    A Al-Ardawe, A Al-Hashimi, AMM Ali
    AIP Conference Proceedings 3092 (1), 080002 , 2024
    2024
  • The Role of Virtual Reality Technology in Disclosing Future Information: Evidence from Iraqi Banks
    A Al-Ali, AM Al-hashimi
    International Multi-Disciplinary Conference-Integrated Sciences and … , 2023
    2023
    Citations: 3
  • Using sustainable intellectual capital to enhancing financial reporting of public sector companies in Iraq: An applied comparative study between Karbala and Kufa cement factories
    AH Rasool, AM Al-Hashimi
    AIP Publishing LLC AIP Publishing 2776 (1), 100004 , 2023
    2023
    Citations: 5
  • Towards corporate sustainability: Cost-benefit considerations of quantitative methods (multiple regression model) versus activity-based methods for determining indirect costs …
    AM Al-Hashimi, HAAS Al-Ghazali
    AIP Publishing LLC AIP Publishing 2776 (1), 100005 , 2023
    2023
    Citations: 2
  • توظيف معيار (IAS 8) عند الإبلاغ عن الأحداث غير المتوقعة ‎
    أحمد زهير جادر، أسماء مهدي حسين الهاشمي ‎
    المجلة الإفريقية للدراسات المتقدمة في العلوم الإنسانية والاجتماعية 1 (4 … , 2022 ‎
    2022
  • تعزيز الإبلاغ المالي باستعمال الإبلاغ المتكامل لشركات القطاع العام بالعراق (دراسة تطبيقية في الشركة العامة للسمنت العراقية) ‎
    أسماء مهدي حسين الهاشمي، احمد هاتف رسول رسول ‎
    مجلة الكلية الاسلامية الجامعة 1 (66), 629-662 , 2022 ‎
    2022
  • انموذج مقترح للافصاح عن المخاطر غير المالية التي اشارت اليها المعايير الدولية للتقرير المالي – دراسة تطبيقية في عينة من الشركات العراقية المدرجة في سوق العراق ‎
    AMH Al-Hashimi, HA Abdel-Sada
    The islamic college university journal 1 (69) , 2022
    2022
  • تأثير ممارسات المحاسبة الابداعية على قياس وعرض المعلومات المحاسبية في القوائم المالية – دراسة تحليلية مقارنة على عينة من شركات القطاعين المالي والصناعي المدرجة في سوق العراق … ‎
    أ.م.د. أسماء مهدي حسين الهاشمي، حسن طاهر بريبر ‎
    Maaen Journal for Medical Sciences, 457-484 , 2020
    2020
  • Implementing Target Costing within the Supply Chain to Lean Costs: Case Study in Najaf Cement Factory
    A Al-HAshimi, A Al-Ardawe
    Journal of Xi'an University of Architecture & Technology 12 (2), 1308 , 2020
    2020
    Citations: 9
  • The Impact of Creative Accounting on the Qualitative Characteristics of Accounting Information according to the Joint Project–Exploratory Study
    AM Al-Hashimi, HTB Mahdi
    Journal of University of Babylon for Pure and Applied Sciences 27 (5), 222-245 , 2019
    2019
  • Role of Integrating ABC and VCA Through The Use of Supply Chain Management in Improving Potable Water Tariff in Iraq
    AM Al-Hashimi, AAH Jabbar
    International Journal of Supply Chain Management 8 (No. 1), 545 - 561 , 2019
    2019
    Citations: 4
  • Transparency of government financial reporting: A case study of local government financial reporting in Iraq
    AM Al-Hashimi
    International Journal of Innovation, Creativity and Change 10 (6), 372–393 , 2019
    2019
    Citations: 30

MOST CITED SCHOLAR PUBLICATIONS

  • Transparency of government financial reporting: A case study of local government financial reporting in Iraq
    AM Al-Hashimi
    International Journal of Innovation, Creativity and Change 10 (6), 372–393 , 2019
    2019
    Citations: 30
  • Implementing Target Costing within the Supply Chain to Lean Costs: Case Study in Najaf Cement Factory
    A Al-HAshimi, A Al-Ardawe
    Journal of Xi'an University of Architecture & Technology 12 (2), 1308 , 2020
    2020
    Citations: 9
  • Using sustainable intellectual capital to enhancing financial reporting of public sector companies in Iraq: An applied comparative study between Karbala and Kufa cement factories
    AH Rasool, AM Al-Hashimi
    AIP Publishing LLC AIP Publishing 2776 (1), 100004 , 2023
    2023
    Citations: 5
  • Role of Integrating ABC and VCA Through The Use of Supply Chain Management in Improving Potable Water Tariff in Iraq
    AM Al-Hashimi, AAH Jabbar
    International Journal of Supply Chain Management 8 (No. 1), 545 - 561 , 2019
    2019
    Citations: 4
  • The Role of Virtual Reality Technology in Disclosing Future Information: Evidence from Iraqi Banks
    A Al-Ali, AM Al-hashimi
    International Multi-Disciplinary Conference-Integrated Sciences and … , 2023
    2023
    Citations: 3
  • The effect of fair value on the Relevance of the book value of the stock: An applied study in a sample of Iraqi banks
    AMH Al-Hashimi
    Al-Furat Journal of Innovations in Management Sciences 1 (1), 26-37 , 2025
    2025
    Citations: 2
  • Towards corporate sustainability: Cost-benefit considerations of quantitative methods (multiple regression model) versus activity-based methods for determining indirect costs …
    AM Al-Hashimi, HAAS Al-Ghazali
    AIP Publishing LLC AIP Publishing 2776 (1), 100005 , 2023
    2023
    Citations: 2
  • Reporting the repercussions of Covid_19 on economic units in accordance with the international accounting standard 8
    AZ Jader, AM Al-Hashemi, HMS Taha
    AIP Conference Proceedings 3092 (1), 080029 , 2024
    2024
    Citations: 1
  • Digital accounting and its role in improving the impact of audit quality on financial integrity of Saudi Arabia SMEs
    AMAH Abubkr Ahmed Elhadi Abdelraheem
    International Journal of Data and Network Science 10 (2), 887-898 , 2026
    2026
  • The Role of Artificial Intelligence in Predicting and Disclosing Risks
    AM Al-Hashimi, AF Ali, HA Abdel-Sada, AAE Abdelraheem
    International Journal of Operations and Quantitative Management 31 (2), 106-123 , 2025
    2025
  • تقييم واقع نظام التبليغ عن المخالفات على جودة التدقيق الداخلي – دراسة حالة في شركة اور العامة ‎
    خديجة ناجي فرحان، اسماء مهدي حسين ‎
    مجلة دراسات مالية ومحاسبية 20 (71), 258-274 , 2025 ‎
    2025
  • دور التكنولوجيا في الافصاح عن المعلومات المستقبلية: دراسة تطبيقية في عينة من المصارف المدرجة في سوق العراق للأوراق المالية ‎
    ازهار عبد الكاظم العلي، اسماء مهدي حسين ‎
    مجلة الوارث العلمية 7 (22), 347-367 , 2025 ‎
    2025
  • Measuring Market Risk In Accordance with International Financial Reporting Standards Using Value at Risk: An Applied Study In Baghdad Soft Drinks Company.
    AMH Al-Hashimi
    Al-Furat Journal of Innovations in Management Sciences 1 (1), 88-101 , 2025
    2025
  • The Difference in Accounting Treatments for Research and Exploration Costs and Their Impact on Financial Performance Reporting An Applied Study in One of the Investment Oil …
    AMH Al-Hashimi
    Al-Furat Journal of Innovations in Management Sciences 1 (1), 53-62 , 2025
    2025
  • The importance of throughput-based costing estimation in achieving the competitive capability of the cement industry in Iraq: Case study using SWOT analysis
    A Al-Ardawe, A Al-Hashimi, AMM Ali
    AIP Conference Proceedings 3092 (1), 080002 , 2024
    2024
  • توظيف معيار (IAS 8) عند الإبلاغ عن الأحداث غير المتوقعة ‎
    أحمد زهير جادر، أسماء مهدي حسين الهاشمي ‎
    المجلة الإفريقية للدراسات المتقدمة في العلوم الإنسانية والاجتماعية 1 (4 … , 2022 ‎
    2022
  • تعزيز الإبلاغ المالي باستعمال الإبلاغ المتكامل لشركات القطاع العام بالعراق (دراسة تطبيقية في الشركة العامة للسمنت العراقية) ‎
    أسماء مهدي حسين الهاشمي، احمد هاتف رسول رسول ‎
    مجلة الكلية الاسلامية الجامعة 1 (66), 629-662 , 2022 ‎
    2022
  • انموذج مقترح للافصاح عن المخاطر غير المالية التي اشارت اليها المعايير الدولية للتقرير المالي – دراسة تطبيقية في عينة من الشركات العراقية المدرجة في سوق العراق ‎
    AMH Al-Hashimi, HA Abdel-Sada
    The islamic college university journal 1 (69) , 2022
    2022
  • تأثير ممارسات المحاسبة الابداعية على قياس وعرض المعلومات المحاسبية في القوائم المالية – دراسة تحليلية مقارنة على عينة من شركات القطاعين المالي والصناعي المدرجة في سوق العراق … ‎
    أ.م.د. أسماء مهدي حسين الهاشمي، حسن طاهر بريبر ‎
    Maaen Journal for Medical Sciences, 457-484 , 2020
    2020
  • The Impact of Creative Accounting on the Qualitative Characteristics of Accounting Information according to the Joint Project–Exploratory Study
    AM Al-Hashimi, HTB Mahdi
    Journal of University of Babylon for Pure and Applied Sciences 27 (5), 222-245 , 2019
    2019