Preferred Language
Articles
/
jeasiq-1751
The role of industry specialization of audit companies in detecting fraud in the financial statement
...Show More Authors

Abstract:

The aim of the research is to demonstrate the impact of the professional specialization of the audit companies in the detection of fraud in the financial statements of the economic units listed in the Iraqi market for securities for the period 2014-2015 through the application of the model (Carcello) to test the hypothesis of research on the impact of professional specialization of audit companies in the detection of fraud in lists The effect of the variables was revealed through the use of statistical models of logistic regression model and correlation coefficient. After testing the hypotheses of the research, a number of conclusions were reached. The most important was the existence of a significant relationship between the professional specialization of the auditing companies and the discovery of fraud in the financial statements of companies listed in the Iraqi market for securities, The research presented a set of recommendations, the most important of which is to encourage Iraqi audit firms to specialize in the profession. This is important in increasing the ability of the auditing company to identify the problems of the sector and enables it to plan well for the audit process, which increases its ability to detect the major errors and distortions in the financial statements, High level of quality, as well as the need for the Council of the profession of auditing and auditing conferences and scientific seminars and training courses and obligate auditing companies and offices to participate in the various modern audit topics to increase the expertise of the Office scientifically and work Which increases the expertise, knowledge and specialization of audit firms, which ensures better audit services to detect fraud in the financial statements and thus improve audit quality.

Crossref
View Publication Preview PDF
Quick Preview PDF
Publication Date
Wed May 10 2023
Journal Name
Journal Of Planner And Development
The Role of Public Relations Management on the Practices of Green Human Resources Management in Jordanian Private Hospitals in Amman
...Show More Authors

The study aimed to identify the role of public relations management in its dimensions (mental image, media, advertising, and the public) on green human resource management practices in Jordanian private hospitals in Amman, and this study relied on the quantitative approach (descriptive and analytical) to test hypotheses. Where the questionnaire was relied upon to collect data and their number was (1771) workers, and the study population consisted of workers in the hospitals that were studied on them and their number was 10 hospitals, where 316 questionnaires were distributed, 300 questionnaires were retrieved, and 16 questionnaires were not valid for analysis. That is, 91.7% of the sample, and the study relied on proportional stratified

... Show More
View Publication Preview PDF
Publication Date
Fri Apr 12 2019
Journal Name
Journal Of Economics And Administrative Sciences
The role of determining the economic quantity of the demand in reducing the total costs of inventory A case study in the Institute of Technical Management / Baghdad
...Show More Authors

ABSTRACT

The research aims to identify the role of scientific planning of inventory by determining the quantity of economic demand and the number of times of purchase and associated annual total costs to achieve a sufficient and appropriate level of inventory . The research was based on the case study methodology. Materials of increasing demand in the Institute of Technical Management and knowledge of the degree of conformity of the procurement plan with the standard indicators adopted in a scientific method ,its include economic order quantity and number of purchasing times .
one of The main results  of the research was  the existence of a large difference between the quantity of the economic purchase of ea

... Show More
View Publication Preview PDF
Crossref (1)
Crossref
Publication Date
Mon Oct 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Role of the evaluation process of the staff in determining the training programs Field research in the Office of the Inspector General of the Ministry of Health / Iraq
...Show More Authors

         The objective of this research is to determine the relationship between the performance evaluation process and the training programs for the employees, to identify the extent of the organization's commitment to perform the performance evaluation process for its employees and to use the results of this process in determining the appropriate training programs. Performance evaluation, functional analysis, evaluation method used, dependent variable (training programs) and its dimensions, type of programs, program objectives, program curriculum, And the application of the field research methodology and the questionnaire, which included 146 individuals to know their views and analyz

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Mar 01 2008
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
External Auditor of responsibility for financial failure And the discontinuity of Company
...Show More Authors

Accountancy unit is looked is upon as unit that established for the purpose achieve it goals and programmers for unlimited time. Unless otherwise take place such as liquation whether voluntary or mandatory.  Thus going concern logic is considered to be the logical foundation witch the familiar accounting principles are based upon.  The future of a Company real its financial statues and position and the extent of it ability to face events in future.  Hence the success and continuity its activities depend on the extent of the company activity to generate profits. And its ability to retain appropriate liquidity to serve its debts.

Therefore financial statements of the company consider to be on

... Show More
View Publication Preview PDF
Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of the tax examiner's procedures in increasing or decreasing tax revenue : Applied research in the General Authority for Taxes
...Show More Authors

Abstract:

               The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i

... Show More
View Publication Preview PDF
Publication Date
Wed Jan 29 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Marketing mix and its role in promoting the status of insurance companies in the customers mind: Exploratory comparative research between the Iraq public insurance company and the private insurance company
...Show More Authors

The ability of insurance companies to achieve goals depends on their ability to meet customers' requirements, and this requires them to identify target markets and respond to needs and wishes of the markets, the skill is to convince the company to operate what is in the interest of the customer if he is convinced the customer service provided to him, he would repeat to deal with, and where the cost of maintaining existing customers is less than the cost of attracting new customers, the insurance companies that is working hard to maintain their customers, the more customer satisfaction with the services provided has increased loyalty and weakened the ability of competitors lured.

       &nbs

... Show More
View Publication Preview PDF
Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of monetary policy in the aggregate indicator of banking stability in Iraq: An applied research in the Central Bank of Iraq for the period (2010 - 2017)
...Show More Authors

The research sought to demonstrate the effectiveness of monetary policy in banking stability by measuring the impact of monetary policy in the composite index of banking stability in Iraq for the period 2010/2017, as the stability of the financial system is one of the main objectives that the Central Bank is keen to achieve along with other objectives to ensure the performance Effective for all economic units, this is what prompted the central banks to give more attention in ensuring the safety, durability and stability of their financial systems, and the increasing interest by the Central Bank of Iraq in the subject of financial stability stems from its responsibility in ensuring a sound and stable financial system. Maintain it and mini

... Show More
View Publication Preview PDF
Publication Date
Wed Sep 01 2010
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Global Financial crisis and its impact on the performance of the Emerging Stock Exchange: الاردن نموذجا
...Show More Authors

The research aims to explain the reality and the roots of the problem financial crisis and its impact on the performance of the Amman Stock Exchange, by testing three hypotheses, the first and the second relates to the performance of the Amman Stock Exchange and its sectors before and after the financial crisis. And the third examined the relationship between indirect foreign investment and the performance of Amman Stock Exchange.
     Hypothesis testing results of the first and second pointed to the existence of statistically significant differences for the performance of the stock market in general and in particular their performance for the period before and after the financial crisis. The third hypothesis resu

... Show More
View Publication Preview PDF
Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Forensic accounting role in governance and its impact on the quality of accounting information
...Show More Authors

That the structural changes in the environment, business and finance and the spread of business and the diversity of transactions between economic organizations and breadth of a commercial scale in the world have left their clear on the need to keep up with the accounting for these variables as one of the social sciences affect and are affected by the surrounding environment because of the various economic and social factors, technical, legal and others.

As a result of these variables emerged a new field of accounting called Forensic Accounting, which involves the use of expertise of multiple pour in the end to the accounting profession, where the Forensic Accounting cover a large area of ​​disciplines including strengthening

... Show More
View Publication Preview PDF
Publication Date
Sun Apr 01 2012
Journal Name
Journal Of The Faculty Of Medicine Baghdad
Detection of Human papillomavirus in surface epithelial ovarian carcinoma using in situ hybridization technique
...Show More Authors

Background: The role of Human papillomaviruses (HPV) in the etiology of ovarian cancer remains unclear and the results are controversial. Several studies have verified the presence of HPV DNA in both malignant and benign ovarian tumors.
Objectives: Determine the percentage of detection of HPV high (16&18) and low risk types (6&11) in surface epithelial ovarian carcinoma compared to benign and control groups.
Materials And Methods: Molecular detection and genotyping of HPV DNA were performed in 76 ovarian tissue blocks by using in situ hybridization (ISH) technique for detecting and localization of high risk HPV (16 and 18) and low risk HPV (6&11) types.
Results: The presence of ISH signals fo

... Show More
View Publication Preview PDF
Crossref (1)
Crossref