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The effect of strength of auditing and accounting standards and corporate governance on economic growth: a case study of the Islamic world
Joint Authors
Samarah, Wisam Adnan
Talalwah, Muhammad Ahmad
Source
Finance and Business Economies Review
Issue
Vol. 4, Issue 2 (30 Jun. 2020), pp.309-323, 15 p.
Publisher
Publication Date
2020-06-30
Country of Publication
Algeria
No. of Pages
15
Main Subjects
Topics
Abstract AR
هدفت هذه الدراسة إلى التعرف على أثر حوكمة الشركات وقوة المعايير المحاسبية والتدقيق على النمو الاقتصادي في الدول الإسلامية، حيث أن الفقرات المكونة لحوكمة الشركات تكونت من الفقرات الأتية: قوة معايير المحاسبة والتدقيق، تضارب المصالح وحوكمة المساهمين.
ولتحقيق أهداف هذه الدراسة، تم تجميع البيانات الخاصة بحوكمة الشركات للعام 2019 للدولة الإسلامية من التقرير العالمي للتنافسية والبنك الدولي.
ولتحليل هذه البيانات تم استخدام تحليل الانحدار المتعدد لمعرفة أثر كل فقرة من فقرات حوكمة الشركات وأثرها على النمو الاقتصادي.
وقد خلصت الدراسة إلى أن أثر حوكمة الشركات على النمو الاقتصادي يؤثر تأثيرا إيجابيا، وأظهرت النتائج أن أثر قوة المعايير المحاسبية والتدقيق على النمو الاقتصادي يؤثر تأثيرا جوهريا وإيجابيا أكبر على النمو الاقتصادي من حوكمة الشركات.
Abstract EN
The purpose of this paper is to determine the effect of corporate governance on the economic growth of Muslim countries and demonstrate that the Strength of Auditing and Accounting Standards is the most crucial component of corporate governance and thus has the most effect on economic growth.
We will use the Strength of Auditing and Accounting Standards, Conflict of Interest Regulation, and Shareholders Governance to determine the level of corporate governance.
The data was collected from the Global Competitiveness Index 4 for 2019 and the World Bank for the Muslim countries for the year 2019.
The Least Squares Regression analysis is used to determine the effect of corporate governance on the GDP per Capita for a number of Muslim countries.
Our analysis had indicated that one unit increase in corporate governance results in a 0.
05 unit increase in the GDP per Capita.
Our analysis had also indicated that a one unit increase in Strength of Auditing and Accounting Standards results in a 0.
06 unit increase in the GDP per Capita.
Thus both corporate governance and Strength of Auditing and Accounting Standards have a positive effect on economic growth for Islamic world.
American Psychological Association (APA)
Talalwah, Muhammad Ahmad& Samarah, Wisam Adnan. 2020. The effect of strength of auditing and accounting standards and corporate governance on economic growth: a case study of the Islamic world. Finance and Business Economies Review،Vol. 4, no. 2, pp.309-323.
https://search.emarefa.net/detail/BIM-1090490
Modern Language Association (MLA)
Talalwah, Muhammad Ahmad& Samarah, Wisam Adnan. The effect of strength of auditing and accounting standards and corporate governance on economic growth: a case study of the Islamic world. Finance and Business Economies Review Vol. 4, no. 2 (Jun. 2020), pp.309-323.
https://search.emarefa.net/detail/BIM-1090490
American Medical Association (AMA)
Talalwah, Muhammad Ahmad& Samarah, Wisam Adnan. The effect of strength of auditing and accounting standards and corporate governance on economic growth: a case study of the Islamic world. Finance and Business Economies Review. 2020. Vol. 4, no. 2, pp.309-323.
https://search.emarefa.net/detail/BIM-1090490
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references: p. 322-323
Record ID
BIM-1090490