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الشهادات التدريب

شهادة الاختصاصي الإسلامي المتقدمة في التدقيق الشرعي

الجهة المسؤولة: المجلس العام للبنوك و المؤسسات المالية الإسلامية (المنامة، البحرين)

الموضوعات: الفقه الإسلامي؛ الإسلام؛ البيانات المالية؛ المؤسسات المالية؛ المعاملات المالية

الشهادات التدريب

شهادة المحاسب القانوني الإسلامي (CIPA)‎

الجهة المسؤولة: هيئة المحاسبة و المراجعة للمؤسسات المالية الإسلامية (المنامة، البحرين)

الموضوعات: الإسلام؛ البيانات المالية؛ الفقه الإسلامي؛ المؤسسات المالية؛ المحاسبة

القرارات الشرعية

منهج الهيئة الشرعية في قراءة القوائم المالية، و تصنيف أسهم الشركات المساهمة : قرار الهيئة الشرعية رقم (69)‎

الجهة المسؤولة: بنك البلاد (الرياض، السعودية). الهيئة الشرعية

الموضوعات: البيانات المالية؛ الشركات المساهمة؛ الفقه الإسلامي؛ الأسهم؛ المصارف الإسلامية

الشهادات التدريب

شهادة في المحاسبة المالية الإسلامية

الجهة المسؤولة: معهد المالية و الإدارة (دبي، الإمارات العربية المتحدة)

الموضوعات: الفقه الإسلامي؛ الإدارة؛ الإسلام؛ المؤسسات المالية؛ المصارف

الشهادات التدريب

المحاسبة و المالية : تحليل القوائم المالية للإدارة العليا

الجهة المسؤولة: شركة بيت المشورة للاستشارات المالية (الدوحة، قطر)

الموضوعات: الإدارة العليا؛ المحاسبة

الشهادات التدريب

التدقيق و الرقابة الشرعية : كتابة التقارير الشرعية الاحترافية

الجهة المسؤولة: شركة بيت المشورة للاستشارات المالية (الدوحة، قطر)

الموضوعات: الرقابة الشرعية؛ تدقيق الحسابات

الشهادات التدريب

المحاسبة و المالية : تخطيط و تحليل القوائم المالية

الجهة المسؤولة: شركة بيت المشورة للاستشارات المالية (الدوحة، قطر)

الموضوعات: الإسلام؛ البيانات المالية؛ المحاسبة

الشهادات التدريب

المحاسبة و المالية : الاتجاهات الحديثة في تحليل و إعداد التقارير المالية وفق المعايير الدولية

الجهة المسؤولة: شركة بيت المشورة للاستشارات المالية (الدوحة، قطر)

الموضوعات: البيانات المالية؛ المعيار المحاسبي الدولي

الشهادات التدريب

المحاسبة و المالية : إعداد قوائم التدفقات النقدية

الجهة المسؤولة: شركة بيت المشورة للاستشارات المالية (الدوحة، قطر)

الموضوعات: الإسلام؛ البيانات المالية؛ التدفق النقدي

مقالات

La comptabilité des contrats de concession chez le concessionnaire en Algérie : etude de cas du cabinet Tamssaout

By: Miftahi, Muhammad; Tamsaouete, Zuhayr. Journal of Economic Integration. Vol. 11, no. 4 (Jun. 2023), pp.551-566, 16 p.

Subjects: Accounting; Algeria; Corporations; Financial statements

مقالات

La normalisation comptable algérienne : au cœur de l'harmonisation comptable internationale IAS IFRS

By: Abd al-Qadir, Shalah; Buri, Shawki. Al-Riyada for Business Economics Journal. Vol. 9, no. 2 (Jun. 2023), pp.361-371, 11 p.

Subjects: Accounting; Algeria; Financial statements; International accounting standard; Quality control

مقالات

Comptabilité générale appliquée EN S. C. F

By: Maoua, Wafa'a; Murad, Rahhal. Journal of Advanced Studies in Finance and Accounting Sciences. Vol. 5, no. 2 (Dec. 2022), pp.49-63, 15 p.

Subjects: Accounting; Corporations; Financial statements

مقالات

Analysis of xbrl implementation : the potential for improving the quality of financial reporting for Algerian organizations

By: Joudi, Iman. Revue de Financement, Investissement et Développement. Vol. 8, no. 1 (Jun. 2023), pp.97-116, 20 p.

Subjects: Algeria; Business enterprises; Disclosure in accounting; Financial statements

مقالات

External financial position and international reserve level: international comparisons

By: Abd al-Wahhab, Muhammad Zayn al-Abidin. Forum for Economic Studies and Research Journal. Vol. 7, no. 1 (2023), pp.484-502, 19 p.

Subjects: Economic development; Financial statements; Foreign exchange reserves; Foreign investments

مقالات

The impact of adopting the financial statement presentation standard on evaluating the financial performance of an economic institution: a case study of the public corporation for road works middle

By: Shawish, Lamya Qasim; Amuhammad, Biziriyah. Revue Nouvelle Economie. Vol. 14, no. 1 (2023), pp.632-651, 20 p.

Subjects: Economic institutions; Financial performance; Financial statements; Performance appraisal; Public enterprises

مقالات

Direct and joint effects of earnings quality and integrated reporting on the cost of capital

By: Rashid, Dalya Mursi Muhammad Hasan. Alexandria Journal of Accounting Research. Vol. 7, no. 1 (Jan. 2023), pp.1-40, 40 p.

Subjects: Egypt; Financial markets; Financial statements; Management; Profits

مقالات

Improvement to IFRS 16 in order to contain the implications of Cov-2019

By: Qadri, Abd al-Qadir. Revue Abaad Iktissadia. Vol. 12, no. 2 (Dec. 2022), pp.367-391, 25 p.

Subjects: Concessions; Coronavirus; Financial statements; International standards

مقالات

The role of financial analysis in granting bank credit : case study of the national bank of Algeria

By: Fath Allah, Mazuz. Journal of Contemporary Business and Economic Studies. Vol. 5, no. 3 (2022), pp.138-154, 17 p.

Subjects: Algeria; Case studies; Central banks; Enterprises; Financial statements

مقالات

La présentation des états financiers des clubs sportifs et l'analyse de leur situation financière

By: Buri, Sadiq; Shubayki, Sadani. Djadid el-Iktissad. Vol. 17, no. 1 (Dec. 2022), pp.592-614, 23 p.

Subjects: Algeria; Athletic clubs; Financial statements

مقالات

Creative accounting practices and the reliability of financial statements: evidence from the most iconic financial scandals

By: Akkush, Muhammad Amin. Journal of Financial, Accounting and Managerial Studies. Vol. 9, no. 2 (Dec. 2022), pp.127-146, 20 p.

Subjects: Accounting; Financial statements; Reliability; Swindle

مقالات

Reflection of the efficiency of the accounting information system according to the appropriate property of financial information on the integrity of decisions: analysis of the financial statements of the comprehensive insurance company CAAT

By: Bishu, Suad; Bilabd, Dalilah. Journal of Financial, Accounting and Managerial Studies. Vol. 9, no. 2 (Dec. 2022), pp.384-402, 19 p.

Subjects: Algeria; Auditing; Financial statements; Insurance companies; Resolutions

مقالات

L'impact des dimensions culturelles sur la pratique comptable en Algérie

By: Mihani, Yasamin; Qurayn, Lindah Dahman. Revue Administration et Développement Pour les Recherches et les études. Vol. 11, no. 2 (Dec. 2022), pp.508-527, 20 p.

Subjects: Accounting; Algeria; Cultural aspects; Financial statements; International standards

مقالات

L'impact budgétaire du contrôle fiscal de la fraude dans les recettes fiscales ordinaires de l'Etat

By: Blaha, Ibrahim; Bin Abu, Sanusi. Revue Algérienne de Finances Publiques-The Algerian Journal of Public Finance. Vol. 12, no. 2 (2022), pp.250-259, 10 p.

Subjects: Accounting; Algeria; Financial statements; Fraud; Tax evasion

مقالات

The impact of fair value measurement on the quality of financial statements in the Algerian environment : a field study

By: Bin Taj, Musa; Buallaq, Mubarak. Revue Algérien de Développement Économique. Vol. 9, no. 2 (Dec. 2022), pp.301-315, 15 p.

Subjects: Algeria; Fair value; Financial statements

مقالات

The impact of the relationship between managerial ability and earnings management by classification shifting on transparency of financial reporting and firm value: an empirical evidence from the Saudi capital market

By: Dayf, Ala al-Din Tawfiq Ibrahim. Journal of Accounting Research. Vol. 9, no. 2 (Dec. 2022), pp.1-31, 31 p.

Subjects: Accounting; Financial markets; Financial statements; Management; Profits

مقالات

A proposed framework for an internal forensic auditing to manage the risk of fraud in financial statements to support the decision of the external auditor to rely on the work of internal auditing: a field study in Egypt

By: Isa, Huda Hamim; Siraj, Asma Abd al-Munim. Journal of Accounting Research. Vol. 9, no. 2 (Dec. 2022), pp.32-111, 80 p.

Subjects: Egypt; Financial statements; Internal auditing; Risk management; Swindle

مقالات

The moderating effect of firm characteristics on the relationship between accounting conservatism and treasury stocks: evidence from firms listed on the saudi stock exchange

By: al-Sultan, Abd al-Aziz Sulayman. Journal of Accounting Research. Vol. 9, no. 2 (Dec. 2022), pp.112-147, 36 p.

Subjects: Corporations; Financial markets; Financial statements; Saudi Arabia; Stocks

مقالات

A suggested model to measure the quality of financial statements using balance sheet items with empirical study

By: al-Biyali, Muhammad Ahmad Mustafa Muhammad; Abu al-Khayr, Taha Mudathir; al-Mihi, Adil Abd al-Fattah. Journal of Accounting Research. Vol. 9, no. 2 (Dec. 2022), pp.219-260, 42 p.

Subjects: Egypt; Financial markets; Financial statements; State budget

مقالات

Le SCF: opportunite pour la communication financiere des entreprises Algeriennes?

By: Salah al-Din, Arif. Advanced Research in Economics and Business Strategy Journal. Vol. 3, no. 2 (Dec. 2022), pp.5-15, 11 p.

Subjects: Accounting; Algeria; Corporations; Financial statements; Social Fund for Development

مقالات

External audit of organizations in an IT environment: reality and hope

By: Duifi, Husayn; Drawsi, Masud. Revue Nouvelle Economie. Vol. 13, no. 2 (2022), pp.898-917, 20 p.

Subjects: Auditing; Financial statements; Algeria; Economic institutions; Information technology

مقالات

The reality of adopting IFRS in developing countries: a reading in the institutional obstacles, opportunities and challenges

By: Chara, Yusif; Bekkaye, Ahmad; Ujaylah, Muhammad. Revue D’études Juridiques et économique. Vol. 5, no. 3 (Special issue) (Nov. 2022), pp.326-341, 16 p.

Subjects: Challenges; Developing countries; Financial statements; International standards; obstacles

مقالات

The relationship between the qualitative characteristics of the accounting information and accounting conservatism

By: Zuwayah, Hallam; Aksah, Ahlam. Journal of Economic Studies and Research in Renewable Energies. Vol. 9, no. 2 (Oct. 2022), pp.206-226, 21 p.

Subjects: Accounting; Accounting conservatism; Algeria; Financial statements

مقالات

Les différents systèmes comptables internationaux et leurs apports à la qualité de l'information financière

By: Bani Khulayf, Amel. Journal of the Economic of Business and Finance. Vol. 7, no. 2 (Sep. 2022), pp.847-862, 16 p.

Subjects: Accounting; Financial statements; Information systems; Quality control

مقالات

Analyse financière par les ratios: étude comparative: cas de la société Saidal et la société Biopharm

By: Khendek, Samirah. Finance and Business Economies Review. Vol. 6, no. 3 (Sep. 2022), pp.541-552, 12 p.

Subjects: Corporations; Financial performance; Financial statements; Ratio analysis

مقالات

Developing a tax inspection system based on revenue criteria derived from customer contracts in order to improve tax revenue efficiency: in-depth analysis of Egypt's Central tax authority

By: Abd al-Hamid, Islam Muhammad; Mursi, Mahmud Faraj Bakir Muhammad. Scientific Journal for Commerce and Finance. Vol. 42, no. 3 (Sep. 2022), pp.1-25, 25 p.

Subjects: Auditing; Financial statements; Law; Management; Taxes

مقالات

Intelligent model for enhancing the bankruptcy prediction with imbalanced data using oversampling and CatBoost

By: Ali, Samar; Alfonse, Marco; Salim, Abd al-Badi M.. International Journal of Intelligent Computing and Information Sciences. Vol. 22, no. 3 (Aug. 2022), pp.92-108, 17 p.

Subjects: Artificial intelligence; Bankruptcy; Financial statements; Machine learning; Poland

مقالات

Factors affecting the content of information in the use of financial reports and the needs of users' in Sudan

By: Abd al-Rahman, Muhammad al-Tayyib Ali. Revue D'études Comptables et Financières Avancées. Vol. 6, no. 1 (Apr. 2022), pp.77-96, 20 p.

Subjects: Financial statements; Information; Sudan

مقالات

L'apport de l'information comptable et financière à la performance économique

By: Bin Qirish, Muhammad Nabil; Ouguenoune, Hind. Revue des Recherches en Sciences Financieres et Comptables. Vol. 7, no. 1 (Jun. 2022), pp.615-640, 26 p.

Subjects: Accounting; Algeria; Financial statements; Quality control; Reports

مقالات

Empirical study for the strategic role of internal audit in dedicating fraud risk in the financial statement : evidence from Iraq

By: al-Ubaydi, Thamir Kazim. The Journal of Administration and Economics. No. 133 (Jun. 2022), pp.308-322, 15 p.

Subjects: Case studies; Financial statements; Internal auditing; Risk management; Work environment

مقالات

The influence of covid-19 on provision measurement given international financial reporting standards

By: Qadri, Abd al-Qadir. International Journal of Economic Performance. Vol. 5, no. 1 (2022), pp.351-368, 18 p.

Subjects: Coronavirus; Financial statements; International accounting standard; International standards

مقالات

Le reporting financier des actifs immatériels en Algérie: étude empirique

By: Saihi, Yusuf. Journal of Financial, Accounting and Managerial Studies. Vol. 9, no. 1 (Jun. 2022), pp.75-94, 20 p.

Subjects: Algeria; Corporations; Financial statements; Intangible property; International accounting standard

مقالات

The impact of the risk of electronically processing accounting data on the quality of the auditor's report: external study case of external auditor in Ouargla-Algeria

By: Rajm, Khalid; Udani, Bashir. Journal of Financial, Accounting and Managerial Studies. Vol. 9, no. 1 (Jun. 2022), pp.219-235, 17 p.

Subjects: Algeria; Auditing; Electronic data processing; Financial statements; Quality control

مقالات

The objectives and users of financial statements are the missing link in the Algerian conceptual framework : a critical analysis study

By: Jaj, Hajirah. Revue Algérien de Développement Économique. Vol. 9, no. 1 (Jun. 2022), pp.413-427, 15 p.

Subjects: Accounting; Algeria; Financial statements

مقالات

Identifying the factors affecting the application of international financial reporting standards from the viewpoints of accounting slenoppseforp in Iraq

By: Diya, Lama Muhsin; Vadiei Nowghabi, Muhammad Husayn; Zadah, Muhammad Rida Abbas. Al Kut Journal of Economic and Administrative Sciences. Vol. 14, no. 44 (2022), pp.337-361, 25 p.

Subjects: Accounting; Financial statements; International accounting standard; Iraq

مقالات

L’impact de la gestion comptable des subventions publiques sur les états financiers selon le SCF

By: Salim, Bashir. Review of Economic Diversification. Vol. 3, no. 1 (Jun. 2022), pp.170-178, 9 p.

Subjects: Accounting; Financial aid; Financial statements; Management

مقالات

The relationship between forward-looking disclosure and performance-related variables in the annual reports of listed Egyptian firms

By: Baruma, Bassam Samir Muhammad. Alexandria Journal of Accounting Research. Vol. 6, no. 2 (2022), pp.1-40, 40 p.

Subjects: Corporations; Disclosure in accounting; Egypt; Financial markets; Financial statements

مقالات

Effective audit committee and financial reporting quality: the mediating effect of audit quality : evidence from KSA

By: al-Sharawi, Husam Hasan Mahmud. Alexandria Journal of Accounting Research. Vol. 6, no. 2 (2022), pp.47-79, 33 p.

Subjects: Auditing; Decision making; Finance; Financial statements; Management

أوراق مؤتمرات

A proposed framework for studying the impact of cyber security on accounting information to increase trust in the financial reports in the context of industry 4.0: an event, impact and response approach

By: Siraj, Asma Abd al-Munim; Dawud, Muna Muhammad Ali. The International Scientific Conference of Faculty of Commerce entitled: Economic challenges and business opportunities after the Corona pandemic: A Future Vision (6th: 2022: Tanta University, Egypt) Scientific Journal for Commerce and Finance. Vol. 42, Special issue conference, p. 1 (May. 2022), pp.20-61, 42 p.

Subjects: Accounting; Financial statements; National security; Researchers; Threats

مقالات

The impact of governance mechanisms on the accounting disclosure of the sustainable development of Iraqi economic units

By: al-Saraf, Sarah Nizar Mustafa; al-Tai, Bushra Fadil Khudayr. Journal of Economics and Administrative Science. Vol. 28, no. 132 (2022), pp.233-251, 19 p.

Subjects: Banks; Economic development; Researchers; Social development; Sustainable development

مقالات

Problems expected for the application of international financial reporting standard no. (9)‎

By: Hassun, Ala al-Din Abd al-Wahhab. Economic Siences. Vol. 17, no. 64 (Mar. 2022), pp.177-203, 27 p.

Subjects: Banks; Debts; Financial statements; International standards; Iraq

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