Global Journal of Economics and Business

Related Articles ( accounting )

Measuring the Level of Accounting Conservatism Practice in Algerian Firms

Ismail Kezzal , Omar El Farouk Zergoune , Mohamed Zergoune

This study aims to demonstrate the level of accounting conservatism practices (prudence policies) in Algerian firms after years of adopting the accounting financial system SCF which included the concept of Prudence, and determine the extent of variation in this practice between different sectors in the ...

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The Accounting Measurement of Human Capital and its Impact on Raising the Efficiency of Performance by Applying to King Khalid University

Salwa Derar Awad Mohammed

The research aims to identify the impact of the human capital accounting on the efficiency of performance by applying to King Khalid University. The problem was that the human capital was dealt with only in terms of payroll and salary registration, ie, only as current expenditure. As human capital provides ...

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The Role of Governance in Reducing Creative Accounting Practices and their Impact on the Quality of Information

Rogia Eltayb Ali Ahmed

The study aims to demonstrate the role played by governance in reducing creative accounting practices, which are considered to be the main causes of the financial collapse and the impact on the quality of accounting information, which is the main tool for making good decisions. To achieve the goal of ...

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The Effect of Applying Forensic Accounting Techniques in Earnings Management Practices Detection in the Jordanian Shareholding Companies from the Auditors` Perspective

Walid Zakaria Siam , Muna Hassan Abdullah

This study aims to identify the extent of the application of forensic accounting techniques (Computer Assisted Auditing Tools, and Data Mining) by the certified accountants in Jordan, and to identify the impact of the application in the detection of earnings management practices and reduction in the ...

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Disclosure of Environmental Responsibility in Saudi Joint Stock Companies

Mustafa Mohammed Jumah Abu Amara

This study aimed to assess the extent of environmental disclosure in Saudi Corporations. The study included 143 companies listed in the stock market (Tadawul) covering different sectors of business. The SPSS statistical analysis method was used to analyze the questionnaires received from the sample being ...

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The impact of electronic commerce on the development of accounting information system (A field study on selected sample of commercial companies in Khartoum State2019)

Muhammad Obaid Kafi Abakr , Sawsan Abdel Hafiz Hassan Khattab , Issam Al-Sayed Buraima Al-Sayed , Abdulaziz Hussain Muteeb Al-mezyed

The study aimed at introducing electronic commerce and its importance, identifying the accounting information system. In addition to collecting the opinions of a selected sample of employees specialized in commercial companies in Khartoum state on the impact of electronic commerce on accounting information ...

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Management Accounting Methods used in Small and Medium Enterprises: A Study on Tabuk Enterprises

Oglah Nawash Ershaid

The main purpose of this is to explore the management accounting techniques used in Small and medium entities (SME) in tabouk, We used analytical descriptive method to achieve the study objectives, We designed a questionnaire and distributed on a sample of 110 entities from various economic sectors in ...

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Integrative Role of Internal and External Auditing to Reduce Creative Accounting Practices on Financial Statements )A field Study on a Number of Audit Firms, Joint Stock Companies and Academics in the City of Jeddah(

Mona Abdelrhman yagoub , Ashwag Moshabab Alasmary

The study aimed to highlight the integrative role between internal and external auditing to limit creative accounting practices on financial statements. To achieve the goals of the study,a field study was conducted on a sample of academics from members of the teaching staff and internal auditors in a ...

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The impact of accumulated experience of accounting practice on the earnings management in Algerian companies - an empirical study of companies listed in the Algerian industrial cement group during the period of (2011- 2016)-

Abdennour Chenine , Amel Mehaoua , Mohamed Zergoune

The study aims to test the impact of accumulated experience of accounting practice on the earnings management in Algerian companies, on the sample of companies listed in the Algerian industrial cement group during the period of (2011- 2016). The results of the study found that there were substantial ...

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Role of actuarial accounting in enhancing banks performance

Waleed Eltayeb Omer Khalid

This study aims to shed light on the significance of actuarial science in the banking sector from an accounting point of, And try to find out of the role he plays of actuarial accountant in the Sudanese banking sector and added value that he can add especially In light of a local economy which suffers ...

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