Brwa M. Mahmood, I'm an assistant Lecturer at the Department of accounting, University of Raparin, Rania, Iraq. I received my M.A. in accounting from ISLAMIC AZAD University, Iran in 2021.I received my BS. in accounting from university of Suleimani, Iraq in 2012، I am currently in charge of the accounting part in the College of Science. My main research interests include Accounting, finance accounting, auditing and different fields of accounting.