Academic Staff

Oct. 7, 2026, 10:43 p.m.
Younis Mohammad Khalaf (PhD)
None
Lecturer in Accounting\ Financial Accounting & International Accounting Standards.

Accounting
College of Administration and Economics
University of Duhok

  • PhD in accounting from the University of Duhok- College of Administration and Economics, 2024.
  • Master in accounting from the University of Duhok- College of Administration and Economics, 2011.
  • Bachelor in accounting from the University of Mosul- College of Administration and Economics, 2006.

  • Principles of Accounting
  • Tourism and Hotel Accounting
  • Intermediate Accounting
  • Cost Accounting
  • Governmental Accounting
  • Accounting Theory
  • International Accounting Standards.
  • International Financial Reporting Standards (IFRS).
  • Advanced Financial Accounting.
  • Unified Accounting System.
  • Management Accounting

  • Member of the Accountants and Auditors Syndicate.
  • Member of University Policy Committee university-level committees .
  • Member of Scientific Committee college-level committee.
  • Member of Postgraduate Studies Committee.
  • Member of Examination Committee .

Research

  1. The challenges facing the certified accountant and their impact on the characteristics of accounting information (a field study on a sample of certified accountants in the Kurdistan Region of Iraq)– Nawroz University, Duhok, 2016.
  2. The impact of the practice of signing companies' final accounts on the credibility of financial reports prepared for tax authorities – Nawroz University, Duhok, 2017.
  3. Accounting measurement and disclosure of intangible assets and their implications for investment decisions: a comparative applied study in light of the requirements of International Accounting Standard 38 and the Unified Accounting System- University of Tikrit, 2018.
  4. Adapting the applications of the Unified Accounting System to the financial reporting standards for small and medium-sized entities and its effect on the quality of accounting information: a field study on a sample of small and medium-sized enterprises in Duhok Governorate- University of Tikrit, 2020.
  5. The impact of financial reporting quality on the economic dimension of sustainability: an applied study on a sample of banks listed on the Iraq Stock Exchange- University of Koya, 2025.
  6. The impact of compatibility between the accounting system and the economic system on achieving economic development: an applied study on a sample of companies listed on the Iraq Stock Exchange– University of Tikrit, 2024.
  7. The challenges facing the certified accountant and their impact on the characteristics of accounting information (a field study on a sample of certified accountants in the Kurdistan Region of Iraq)– Nawroz University, 2017.
  8. The role of adopting International Financial Reporting Standards in enhancing economic development: an applied study on a sample of banks listed on the Iraq Stock Exchange– University of Koya, 2026.

  • Financial Accounting.
  • International Accounting Standards.
  • International Financial Reporting Standards (IFRS).
  • Financial Reporting Quality.

  1. The impact of applying International Financial Reporting Standard IFRS 9 (Financial Instruments) on hedging cash flow risks: an applied study at Regional Bank RT– Satinik Stephan Hamid– 2025.
  2. The reflection of accounting under the accrual and cash bases on the financial performance of non-profit organizations: a comparative applied study at the Better World organization– Zila Hussein Mohammed,– 2026.
  3. The impact of applying the requirements of International Accounting Standard 23 on the quality of financial information: a comparative applied study at Three Phase General Trading Company– Mivan Nozrad Hussein, 2026.
  4. Bawar Salam Salim-The Role of Customs Data Extracted from the ASYCUDA System in Enhancing the Quality of Accounting Information for Inventory. arable Institute of Certified Public Accountants, -2026.