Assistant Professor Dr. Bashaer Khudair Abbas Al-Khafaji, a faculty member in the Department of Accounting Techniques at Al-Qadisiyah Polytechnic College, participated as a member of the defense committee for a Master’s thesis at the College of Administration and Economics, University of Kufa.
The defense was held for student Zahraa Razzaq Odeh for her thesis titled: “The Impact of Digital Finance in Reducing Accounting Fraud and its Reflection on Audit Quality.”
The session featured a distinguished scientific presentation analyzing the role of digital finance in mitigating accounting fraud, as well as its impact on enhancing the quality of auditing processes—a topic of increasing importance given the digital transformation currently reshaping the financial and accounting sectors.
At the conclusion of the defense, the committee approved the thesis with a grade of “Excellent”following an extensive scientific discussion. The committee praised the level of research and the scholarly effort exerted, emphasizing the significance of the study’s findings and its contribution to developing accounting practices and keeping pace with digital transformation requirements.