发布求助
文献互助 智能选刊 最新文献

Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)最新文献

筛选
英文 中文
دور التدريب الإلكتروني فى تحسين الأداء المؤسسي (دراسة تطبيقية ) 电子培训在改善机构业绩方面的作用(应用研究)
Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print) Pub Date : 2023-09-01 DOI: 10.21608/masf.2023.325358
ا.د وجيه عبد الستار نافع, فالح شجاع فالح نهيتان العتيبي
{"title":"دور التدريب الإلكتروني فى تحسين الأداء المؤسسي (دراسة تطبيقية )","authors":"ا.د وجيه عبد الستار نافع, فالح شجاع فالح نهيتان العتيبي","doi":"10.21608/masf.2023.325358","DOIUrl":"https://doi.org/10.21608/masf.2023.325358","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"2014 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782056","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
تسهيل التجارة وأثره على تدفقات التجارة بين الدول العربية (دراسة تحليلية) 贸易便利化及其对阿拉伯国家间贸易流动的影响(分析)
Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print) Pub Date : 2023-09-01 DOI: 10.21608/masf.2023.325370
نـــــورا سالم نبوي سالم
{"title":"تسهيل التجارة وأثره على تدفقات التجارة بين الدول العربية (دراسة تحليلية)","authors":"نـــــورا سالم نبوي سالم","doi":"10.21608/masf.2023.325370","DOIUrl":"https://doi.org/10.21608/masf.2023.325370","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"86 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782071","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
الأثر التفاعلي بين المراجعة المشتركة والتخصص الصناعي لمراجع الحسابات على فترة تأخير التقارير المالية: دراسة تطبيقية 联合审计与工业审计师对财务报告延迟期的互动影响:应用研究
Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print) Pub Date : 2023-09-01 DOI: 10.21608/masf.2023.325478
أ.م.د. محمد صابر حموده السيد, أ.م.د. علاء عاشور عبد زلط, إيمان محمد حمدي عبد ناجى
{"title":"الأثر التفاعلي بين المراجعة المشتركة والتخصص الصناعي لمراجع الحسابات على فترة تأخير التقارير المالية: دراسة تطبيقية","authors":"أ.م.د. محمد صابر حموده السيد, أ.م.د. علاء عاشور عبد زلط, إيمان محمد حمدي عبد ناجى","doi":"10.21608/masf.2023.325478","DOIUrl":"https://doi.org/10.21608/masf.2023.325478","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135783132","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
محددات الافصاح عن الاداء الرقمي وأثره على القيمة السوقية للبنوك المدرجة بالبورصة المصرية دراسة حالة : البنك التجاري الدولي CIB 数字表现披露的决定因素及其对案例研究中埃及上市银行市场价值的影响:国际商业银行
Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print) Pub Date : 2023-09-01 DOI: 10.21608/masf.2023.325607
أ.د محمد زيدان إبراهيم, د مجدي محمود على مرعي, محمد عبدالمنعم أبوالسعود زايد
{"title":"محددات الافصاح عن الاداء الرقمي وأثره على القيمة السوقية للبنوك المدرجة بالبورصة المصرية دراسة حالة : البنك التجاري الدولي CIB","authors":"أ.د محمد زيدان إبراهيم, د مجدي محمود على مرعي, محمد عبدالمنعم أبوالسعود زايد","doi":"10.21608/masf.2023.325607","DOIUrl":"https://doi.org/10.21608/masf.2023.325607","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782066","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
إستخدام المؤشرات المالية التقليدية والحديثة في تقييم كفاءة الأداء المالي للمشروعات المشتركة في مصر (دراسة تطبيقية) 利用传统和现代金融指标评估埃及联合项目的财务执行情况(应用研究)
Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print) Pub Date : 2023-09-01 DOI: 10.21608/masf.2023.325312
د خالد صبيح الهادي تهامي, أ أحمد أبو بكر مصري عبدالقادر
{"title":"إستخدام المؤشرات المالية التقليدية والحديثة في تقييم كفاءة الأداء المالي للمشروعات المشتركة في مصر (دراسة تطبيقية)","authors":"د خالد صبيح الهادي تهامي, أ أحمد أبو بكر مصري عبدالقادر","doi":"10.21608/masf.2023.325312","DOIUrl":"https://doi.org/10.21608/masf.2023.325312","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782069","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of Complex Accounting Estimates and Fair-Valued Cryptocurrencies on Audit Effort – Working Paper 复杂会计估计和公允价值加密货币对审计工作的影响-工作文件
Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print) Pub Date : 2023-09-01 DOI: 10.21608/masf.2023.325374
Prof. Dr. Abdelwahab Nasr Ali, Mona Abdelrahman Fathy Helal
{"title":"The Impact of Complex Accounting Estimates and Fair-Valued Cryptocurrencies on Audit Effort – Working Paper","authors":"Prof. Dr. Abdelwahab Nasr Ali, Mona Abdelrahman Fathy Helal","doi":"10.21608/masf.2023.325374","DOIUrl":"https://doi.org/10.21608/masf.2023.325374","url":null,"abstract":"The increasing uncertainties and risks associated with complex accounting estimates, such as fair-value measurements (FVMs) have made no clear-cut line between facts and assumptions. Thus, users perceive complex accounting estimates as less reliable, in comparison to other financial statements’ items, which puts a strain on auditors to provide reasonable assurance regarding the appropriateness of these estimates. Additionally, the technological advances witnessed in the current internet era have led to the emergence of new digital assets such as cryptocurrencies. However, the lack of solid specific accounting and auditing standards concerned with the fair-valued cryptocurrencies’ issues is putting an extra burden on auditors. Which in turn shows an increase in the nature, timing, extent of risk assessment and audit procedures, compelling auditors to exert additional audit effort. These incremental audit efforts and risks associated are reflected in the auditor’s command of fee premium. Accordingly, this paper aims to identify the complex accounting estimates definition and characteristics, emphasizing on FVMs. Moving from this aspect towards the emergence of crypto-assets, such as bitcoins and other fair-valued cryptocurrencies induced by a distributed ledger relying on cryptographic blockchain technology and its effect on auditors’ effort indicated by higher audit fees.","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782072","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
الأثر التفاعلي للإفصاح المحاسبي عن المعلومات المستقبلية وآليات حوكمة الشركات علي المقدرة التقييمية للمعلومات المحاسبية: دراسة تطبيقية 会计披露未来信息和公司治理机制的互动影响取决于会计信息的评价能力:应用研究
Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print) Pub Date : 2023-09-01 DOI: 10.21608/masf.2023.325482
أ.م.د. علاء عاشور عبدالله زلط, دينا محمد كامل ابراهيم الزيني
{"title":"الأثر التفاعلي للإفصاح المحاسبي عن المعلومات المستقبلية وآليات حوكمة الشركات علي المقدرة التقييمية للمعلومات المحاسبية: دراسة تطبيقية","authors":"أ.م.د. علاء عاشور عبدالله زلط, دينا محمد كامل ابراهيم الزيني","doi":"10.21608/masf.2023.325482","DOIUrl":"https://doi.org/10.21608/masf.2023.325482","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"27 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135783124","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
أثر درجة التخصص الصناعي للمراجع الخارجي وأتعاب المراجعة على ممارسات التجنب الضريبي: أدلة عملية من الشركات المقيدة بالبورصة المصرية 外部参考资料行业专业化程度和审计费对避税做法的影响:埃及上市公司的实际证据
Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print) Pub Date : 2023-09-01 DOI: 10.21608/masf.2023.325564
أ.م.د وائل حسين محمد محمود, د سمحي عبد العاطي ضيف الله
{"title":"أثر درجة التخصص الصناعي للمراجع الخارجي وأتعاب المراجعة على ممارسات التجنب الضريبي: أدلة عملية من الشركات المقيدة بالبورصة المصرية","authors":"أ.م.د وائل حسين محمد محمود, د سمحي عبد العاطي ضيف الله","doi":"10.21608/masf.2023.325564","DOIUrl":"https://doi.org/10.21608/masf.2023.325564","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782038","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
أثر التكامل بين موثوقية نظم المعلومات المحاسبية الإلكترونية وتطبيق آليات الحوكمة على ربحية البنوك التجارية الكويتية (دراسة ميدانية) 整合电子会计信息系统的可靠性和运用治理机制对科威特商业银行盈利能力的影响(实地研究)
Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print) Pub Date : 2023-09-01 DOI: 10.21608/masf.2023.325361
د جهاد احمد تور الدين, د علاء الدين عبد العزيز عمر, فهد خالد فلاح نهار المطيري
{"title":"أثر التكامل بين موثوقية نظم المعلومات المحاسبية الإلكترونية وتطبيق آليات الحوكمة على ربحية البنوك التجارية الكويتية (دراسة ميدانية)","authors":"د جهاد احمد تور الدين, د علاء الدين عبد العزيز عمر, فهد خالد فلاح نهار المطيري","doi":"10.21608/masf.2023.325361","DOIUrl":"https://doi.org/10.21608/masf.2023.325361","url":null,"abstract":"","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"17 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782058","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Impact of Artificial Intelligence and Cyber Security on Audit Quality 人工智能和网络安全对审计质量的影响
Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print) Pub Date : 2023-09-01 DOI: 10.21608/masf.2023.325373
Moamen A. Shazly Shazly, dr Khaled Mohamed Abdelalim, dr Hesham Zakaria Mohamed
{"title":"The Impact of Artificial Intelligence and Cyber Security on Audit Quality","authors":"Moamen A. Shazly Shazly, dr Khaled Mohamed Abdelalim, dr Hesham Zakaria Mohamed","doi":"10.21608/masf.2023.325373","DOIUrl":"https://doi.org/10.21608/masf.2023.325373","url":null,"abstract":"This research suggests that one way to combat these potential threats is by implementing a strong Cyber-Security. The AICPA issued a new framework for Cyber-Security risk management to help businesses deal with the growing challenges caused by Cyber-Threats /incidents. One result of this new framework is the surfacing of a new type of management called Enterprise risk management (ERM), which took a responsibility upon itself to be the ones watching over the constant growth caused by corporate uncertainty and financial scandals, while also keeping levels of these factors in check. Additionally, the (ERM) is implemented to improve audit quality by acting as a process that is applied in strategy settings across the organization and is affected by that","PeriodicalId":488795,"journal":{"name":"Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135782060","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
下一页 尾页
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整，为了账户安全，请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
请完成安全验证×
相关产品
×
本文献相关产品
联系我们：info@booksci.cn Book学术提供免费学术资源搜索服务，方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号：481959085
Book学术官方微信