التغيرات التي طرأت على مهنة المحاسبة لتحسين إدارة جودتها و تفادي الانهيارات
Joint Authors
قراقيش، جهاد بدر
القشي، ظاهر شاهر يوسف
Source
Issue
Vol. 2005, Issue 1 (31 Dec. 2005), pp.42-75, 34 p.
Publisher
Center for research and human recourses development (REMAH)
Publication Date
2005-12-31
Country of Publication
Jordan
No. of Pages
34
Main Subjects
Business Administration
Financial and Accounting Sciences
Abstract EN
If we want a quality assurance in any field, and before looking for assurance standards or rolls we must assure the ethics of the profession itself.
The collapse of Arthur Andersen due to its unethical involvement in Enron witch leaded to its collapse to is a better example.
The researchers tried to highlight, Arthur Andersen unethical involvement with Enron management which leaded to both companies collapse, changes took place on corporate governance due to those and other leading companies collapses, and revising ethics standards applied in Jordan, in a way to examine wither it assure quality in accounting and auditing profession.
The researchers found, that both Arthur Andersen and Enron collapse was due to there management use of creative accounting in unethical way, and those main collapses enhance the government of united states of America to restructure the corporate governance in a way to try to control ethics of auditing and accounting professions.
Both researchers think that controlling profession ethics can't be done through issuing new rolls or standards.
Main defect does not lie in standards or rolls but it lies in management who misuse or manipulate it.
American Psychological Association (APA)
القشي، ظاهر شاهر يوسف وقراقيش، جهاد بدر. 2005. التغيرات التي طرأت على مهنة المحاسبة لتحسين إدارة جودتها و تفادي الانهيارات. رماح للبحوث و الدراسات،مج. 2005، ع. 1، ص ص. 42-75.
https://search.emarefa.net/detail/BIM-959061
Modern Language Association (MLA)
القشي، ظاهر شاهر يوسف وقراقيش، جهاد بدر. التغيرات التي طرأت على مهنة المحاسبة لتحسين إدارة جودتها و تفادي الانهيارات. رماح للبحوث و الدراسات ع. 1 (كانون الأول 2005)، ص ص. 42-75.
https://search.emarefa.net/detail/BIM-959061
American Medical Association (AMA)
القشي، ظاهر شاهر يوسف وقراقيش، جهاد بدر. التغيرات التي طرأت على مهنة المحاسبة لتحسين إدارة جودتها و تفادي الانهيارات. رماح للبحوث و الدراسات. 2005. مج. 2005، ع. 1، ص ص. 42-75.
https://search.emarefa.net/detail/BIM-959061
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-959061