تعزيز الدور الرقابي لمجلس الإدارة في ظل المحاسبة القضائية
Other Title(s)
Enhancement the controlling role to the board of directors under forensic accounting
Joint Authors
نعمة، عماد صالح
فواز نجم عبد الله
Source
مجلة تكريت للعلوم الإدارية و الاقتصادية
Issue
Vol. 15, Issue 46، ج. 1 (30 Jun. 2019), pp.1-15, 15 p.
Publisher
Tikrit University College of Administration and Economic
Publication Date
2019-06-30
Country of Publication
Iraq
No. of Pages
15
Main Subjects
Business Administration
Economy and Commerce
Topics
Abstract EN
The study aimed at ascertaining whether there is an impact of forensic accounting in enhancing the controlling role of the Board of Directors, to achieve this objective, the study dealt with the concept of forensic accounting, its objectives and benefits, and what forensic accountants require from education, work license, knowledge, skills, abilities, standards.
The study also dealt with the Board of Directors as a mechanism for corporate governance, and how to benefit from the forensic accountants in the examination of the mechanism of the Board of Directors.
A sample of academics and professionals were surveyed to determine whether there is an impact of forensic accounting in enhancement the controlling role of the board of director in Iraqi environment.
The study concluded that the forensic accountants have the ability to examine the independence of the members of the Board and its Chairman, and the need of the Board of Members, which is reflected in enhancement the controlling role of the Board of Directors.
American Psychological Association (APA)
نعمة، عماد صالح وفواز نجم عبد الله. 2019. تعزيز الدور الرقابي لمجلس الإدارة في ظل المحاسبة القضائية. مجلة تكريت للعلوم الإدارية و الاقتصادية،مج. 15، ع. 46، ج. 1، ص ص. 1-15.
https://search.emarefa.net/detail/BIM-1027766
Modern Language Association (MLA)
نعمة، عماد صالح وفواز نجم عبد الله. تعزيز الدور الرقابي لمجلس الإدارة في ظل المحاسبة القضائية. مجلة تكريت للعلوم الإدارية و الاقتصادية مج. 15، ع. 46، ج. 1 (2019)، ص ص. 1-15.
https://search.emarefa.net/detail/BIM-1027766
American Medical Association (AMA)
نعمة، عماد صالح وفواز نجم عبد الله. تعزيز الدور الرقابي لمجلس الإدارة في ظل المحاسبة القضائية. مجلة تكريت للعلوم الإدارية و الاقتصادية. 2019. مج. 15، ع. 46، ج. 1، ص ص. 1-15.
https://search.emarefa.net/detail/BIM-1027766
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1027766