DR. Ali khalaf Gatea

@stu.edu.iq

Technical Institute - Nasiriyah \ Accounting Department
Southern Technical University

DR. Ali khalaf Gatea


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https://researchid.co/alikh

EDUCATION

PHD SCINCE OF ACCOUNTING

RESEARCH, TEACHING, or OTHER INTERESTS

Accounting, Business, Management and Accounting
3

Scopus Publications

40

Scholar Citations

3

Scholar h-index

1

Scholar i10-index

Scopus Publications

  • The Impact of Non-publication of Financial Reports on the Qualitative Characteristics of Information and Its Reflection on the Value of the Entity
    Hayder Abbas Azeez, Iman Shakir Mohamed, Ali Khalaf Gatea
    Communications in Computer and Information Science, 2026
  • Smarter Learning Environment: Exploring the Need for an Intelligent Tutoring System in Iraqi Universities
    Ahmed Rashid Alkhuwaylidee, Ali khalaf Gatea, Mohammed F. Alomari
    Studies in Computational Intelligence, 2025
  • EXPLORING THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FINANCIAL ACCOUNTING: OPPORTUNITIES, CHALLENGES, AND FUTURE DIRECTIONS
    Ali Khalaf Gatea
    Financial and Credit Activity Problems of Theory and Practice, 2024
    The main aim is to investigate the impact of Artificial Intelligence (AI) on various aspects of disclosing financial information. The case study used a mixed methods approach, and a sample of stakeholders dealing in the Iraq Stock Exchange was taken during 2023 in Iraq. Data collection mainly included a survey conducted on 168 beneficiaries who trade stocks in the stock market, after which 22 clients were selected for personal interviews based on their voluntary willingness to participate in individual interviews. The results revealed beneficiaries prefer to use Artificial Intelligence to get new ideas for tasks or to help them with "plans" for their projects. The results also revealed that artificial intelligence applications raise concerns about ethics and reliability in their use to disclose financial information and their exploitation by management to obtain financial funding against beneficiaries' will. Finally, the results revealed that most current educational curricula differ from technological developments. Based on the participant's responses about receiving training in artificial intelligence, their concerns were related to the need for appropriate education to deal with artificial intelligence tools.

RECENT SCHOLAR PUBLICATIONS

  • THE ROLE OF FINANCIAL INFORMATION SYSTEMS IN FINANCIAL PERFORMANCE
    L Jasim, A khalaf Gatea
    Socio-economic relations in the digital society 1 (55), 19-27 , 2025
    2025
  • Smarter learning environment: exploring the need for an intelligent tutoring system in Iraqi universities
    AR Alkhuwaylidee, A Gatea, MF Alomari
    Current and Future Trends on AI Applications: Volume 1, 75-88 , 2025
    2025
    Citations: 1
  • Exploring the impact of artificial intelligence on financial accounting: opportunities, challenges, and future directions
    АХ Гатеа
    Financial and credit activity problems of theory and practice 6 (59), 167-179 , 2024
    2024
    Citations: 7
  • دور التدقيق الداخلي في تعزيز التعامل مع امن نظم المعلومات المحاسبية المحوسبة ‎
    أ. م. د علي خلف كاطع, م. زينة حمزة غالي, م. م حيدر عباس عزيز ‎
    Journal of Accounting and Financial Studies (JAFS) 19 (عدد خاص), 1153-1163 , 2024 ‎
    2024
  • Administration authority and its role in enhancing the quality of integrated reporting
    HAJ Ali Khalaf Gatea1
    Muthanna Journal of Administrative and Economics Sciences 1 (1), 399-411 , 2024
    2024
  • The Impact of Non-publication of Financial Reports on the Qualitative Characteristics of Information and Its Reflection on the Value of the Entity
    HA Azeez, IS Mohamed, AK Gatea
    International Conference on Digital Transformation in Achieving Sustainable … , 2024
    2024
  • دور التدقيق الداخلي في تعزيز التعامل مع امن نظم المعلومات المحاسبية المحوسبة. ‎
    حيدر عباس عزيز, زينة حمزة غالي, علي خلف كاطع ‎
    Accounting & Financial Studies Journal 19 , 2024
    2024
  • The Role of Diversity Board of Directors and its Social Responsibility in Enhancing the Quality of Reports
    HAJ Ali Khalaf Gatea1
    Journal of Economic & Financial Research 11 (1), 611-634 , 2024
    2024
  • مدى ملائمة البيئة العراقية لتطبيق متطلبات الافصاح عن المعلومات المالية المتعلقة بالاستدامة وفق معيار (IFRS–S1) وتأثيره على كلفة الدين: بحث تطبيقي في عينة من الشركات المدرجة في … ‎
    الجبوري, علي خلف كاطع ‎
    مجلة البحوث الاقتصادية والمالية 9 (2), 307-332 , 2022 ‎
    2022
  • The Relationship Between Using ATM Technology and Achieving Competitive Advantage For A Sample of Iraqi Commercial Banks
    WC Muzeal, AK Gatea
    مجلة الدراسات المحاسبية والمالية المتقدمة 6 (1), 57-76 , 2022 ‎
    2022
  • The role of internal control procedures in enhancing the quality of financial statement and its impact on investment decisions.
    AK Gatea, SN Khalaf
    AL-Anbar University journal of Economic and Administration Sciences 13 (1 … , 2022
    2022
  • تأثير الابعاد الثقافية في جودة التقارير المتكاملة ‎
    م.علي خلف كاطع الجبوري ، أ.د. حيدر علي جراد المسعودي ‎
    مجلة أبحاث كمية ونوعية في العلوم الاقتصادية والادارية 3 (2), 47-67 , 2022 ‎
    2022
  • دور نظم المعلومات في تحسين فاعلية الاداء واتخاذ القرارات: دراسة استطلاعية The role of information systems in improving the effectiveness of performance and decision-making dawr … ‎
    كاطع, علي خلف, غالي, زينة حمزة, محمد سلمان ‎
    التراث 11 (5), 475-490 , 2021 ‎
    2021
  • The Role of (COVID-19) Pandemic in Disruption of Global Supply Chains and Impact on GDP
    م.علي خلف كاطع الجبوري، م.م. زينة حمزة غالي ، م.م. محمد سلمان داوود ‎
    مجلة الريادة للمال والاعمال 2 (4), 84-92 , 2021 ‎
    2021
  • تأثير جودة التقارير المتكاملة في قيمة الوحدة الاقتصادية ‎
    علي خلف كاطع الجبوري ، أ.د. حيدر علي جراد المسعودي ‎
    مجلة دلالات 1 (3), 351-374 , 2021 ‎
    2021
  • The effect Culture Dimensions on Quality of Integrated Reporting from the perspective of stakeholders
    AKG Al-Jubouri, HA Jarad
    Technium Sustainability 1 (1), 34-47 , 2021
    2021
    Citations: 2
  • The Role of the Diversity of the Board of Directors in Promoting Integrated Disclosure and Social Responsibility
    AK Gatea, HA Jarad
    Technium Sustainability 1 (1), 9-20 , 2021
    2021
  • The Effect Culture Dimensions on Quality of Integrated Reporting
    HAJ Ali Khalaf Gatea
    Business Studies Journal 13 (S3), 1-16 , 2021
    2021
  • The Role of Administrative Procedures In Enhancing the Quality of Integrated Reporting and Its Reflection In Financing Decisions
    HAJ Ali Khalaf Gatea
    Business Studies Journal 13 (S3), 1-19 , 2021
    2021
  • The Role of the Ethical Responsibility of Management in Promoting Financial Disclosure
    AEA Ali Khalaf Gatea, Zina Hamza Gali
    Proceedings of 2nd International Multi-Disciplinary Conference Theme … , 2021
    2021

MOST CITED SCHOLAR PUBLICATIONS

  • The effect of XBRL financial reporting on enhancing the transparency of information in the financial statements
    AK Gatea, AA Alnawas, ZH Gali
    Turkish journal of computer and mathematics education 12 (11), 4945-4953 , 2021
    2021
    Citations: 26
  • Exploring the impact of artificial intelligence on financial accounting: opportunities, challenges, and future directions
    АХ Гатеа
    Financial and credit activity problems of theory and practice 6 (59), 167-179 , 2024
    2024
    Citations: 7
  • Sovereign credit rating and its impact on foreign investment and government debt: a case study of Iraq as a model
    AMA Wahhab, AK Gatea, MA Mohammed Abd Ali
    PalArch's Journal of Archaeology of Egypt/Egyptology 17 (3), 2170-2184 , 2020
    2020
    Citations: 4
  • The effect Culture Dimensions on Quality of Integrated Reporting from the perspective of stakeholders
    AKG Al-Jubouri, HA Jarad
    Technium Sustainability 1 (1), 34-47 , 2021
    2021
    Citations: 2
  • Smarter learning environment: exploring the need for an intelligent tutoring system in Iraqi universities
    AR Alkhuwaylidee, A Gatea, MF Alomari
    Current and Future Trends on AI Applications: Volume 1, 75-88 , 2025
    2025
    Citations: 1
  • THE ROLE OF FINANCIAL INFORMATION SYSTEMS IN FINANCIAL PERFORMANCE
    L Jasim, A khalaf Gatea
    Socio-economic relations in the digital society 1 (55), 19-27 , 2025
    2025
  • دور التدقيق الداخلي في تعزيز التعامل مع امن نظم المعلومات المحاسبية المحوسبة ‎
    أ. م. د علي خلف كاطع, م. زينة حمزة غالي, م. م حيدر عباس عزيز ‎
    Journal of Accounting and Financial Studies (JAFS) 19 (عدد خاص), 1153-1163 , 2024 ‎
    2024
  • Administration authority and its role in enhancing the quality of integrated reporting
    HAJ Ali Khalaf Gatea1
    Muthanna Journal of Administrative and Economics Sciences 1 (1), 399-411 , 2024
    2024
  • The Impact of Non-publication of Financial Reports on the Qualitative Characteristics of Information and Its Reflection on the Value of the Entity
    HA Azeez, IS Mohamed, AK Gatea
    International Conference on Digital Transformation in Achieving Sustainable … , 2024
    2024
  • دور التدقيق الداخلي في تعزيز التعامل مع امن نظم المعلومات المحاسبية المحوسبة. ‎
    حيدر عباس عزيز, زينة حمزة غالي, علي خلف كاطع ‎
    Accounting & Financial Studies Journal 19 , 2024
    2024
  • The Role of Diversity Board of Directors and its Social Responsibility in Enhancing the Quality of Reports
    HAJ Ali Khalaf Gatea1
    Journal of Economic & Financial Research 11 (1), 611-634 , 2024
    2024
  • مدى ملائمة البيئة العراقية لتطبيق متطلبات الافصاح عن المعلومات المالية المتعلقة بالاستدامة وفق معيار (IFRS–S1) وتأثيره على كلفة الدين: بحث تطبيقي في عينة من الشركات المدرجة في … ‎
    الجبوري, علي خلف كاطع ‎
    مجلة البحوث الاقتصادية والمالية 9 (2), 307-332 , 2022 ‎
    2022
  • The Relationship Between Using ATM Technology and Achieving Competitive Advantage For A Sample of Iraqi Commercial Banks
    WC Muzeal, AK Gatea
    مجلة الدراسات المحاسبية والمالية المتقدمة 6 (1), 57-76 , 2022 ‎
    2022
  • The role of internal control procedures in enhancing the quality of financial statement and its impact on investment decisions.
    AK Gatea, SN Khalaf
    AL-Anbar University journal of Economic and Administration Sciences 13 (1 … , 2022
    2022
  • تأثير الابعاد الثقافية في جودة التقارير المتكاملة ‎
    م.علي خلف كاطع الجبوري ، أ.د. حيدر علي جراد المسعودي ‎
    مجلة أبحاث كمية ونوعية في العلوم الاقتصادية والادارية 3 (2), 47-67 , 2022 ‎
    2022
  • دور نظم المعلومات في تحسين فاعلية الاداء واتخاذ القرارات: دراسة استطلاعية The role of information systems in improving the effectiveness of performance and decision-making dawr … ‎
    كاطع, علي خلف, غالي, زينة حمزة, محمد سلمان ‎
    التراث 11 (5), 475-490 , 2021 ‎
    2021
  • The Role of (COVID-19) Pandemic in Disruption of Global Supply Chains and Impact on GDP
    م.علي خلف كاطع الجبوري، م.م. زينة حمزة غالي ، م.م. محمد سلمان داوود ‎
    مجلة الريادة للمال والاعمال 2 (4), 84-92 , 2021 ‎
    2021
  • تأثير جودة التقارير المتكاملة في قيمة الوحدة الاقتصادية ‎
    علي خلف كاطع الجبوري ، أ.د. حيدر علي جراد المسعودي ‎
    مجلة دلالات 1 (3), 351-374 , 2021 ‎
    2021
  • The Role of the Diversity of the Board of Directors in Promoting Integrated Disclosure and Social Responsibility
    AK Gatea, HA Jarad
    Technium Sustainability 1 (1), 9-20 , 2021
    2021
  • The Effect Culture Dimensions on Quality of Integrated Reporting
    HAJ Ali Khalaf Gatea
    Business Studies Journal 13 (S3), 1-16 , 2021
    2021