The reality of auditing in light of accounting conservatism

Other Title(s)

واقع التدقيق في ضوء التحفظ المحاسبي

Author

Bu shali, Umar

Source

Revue D'economie et de Développement Humain

Issue

Vol. 11, Issue 3 (31 Dec. 2020), pp.347-359, 13 p.

Publisher

Blida 2 university-Lounici Ali Economic and Human Development Laboratory Algeria's

Publication Date

2020-12-31

Country of Publication

Algeria

No. of Pages

13

Main Subjects

Accounting

Topics

Abstract EN

In response to the contemporary interest in auditing roles, financial reports quality and the issue of accounting conservatism, this research paper aims to reveal the reality of auditing in light of the accounting conservatism where auditing plays the main role through its responsibility in examining the financial reports.

we realized this study by representing the most important literature and applied studies that have been subjected to the nature of relationship between these two variables.

And through this study, we reached a basic conclusion that accounting conservatism would improve the quality of auditing by improving the quality of financial reports

American Psychological Association (APA)

Bu shali, Umar. 2020. The reality of auditing in light of accounting conservatism. Revue D'economie et de Développement Humain،Vol. 11, no. 3, pp.347-359.
https://search.emarefa.net/detail/BIM-1038301

Modern Language Association (MLA)

Bu shali, Umar. The reality of auditing in light of accounting conservatism. Revue D'economie et de Développement Humain Vol. 11, no. 3 (2020), pp.347-359.
https://search.emarefa.net/detail/BIM-1038301

American Medical Association (AMA)

Bu shali, Umar. The reality of auditing in light of accounting conservatism. Revue D'economie et de Développement Humain. 2020. Vol. 11, no. 3, pp.347-359.
https://search.emarefa.net/detail/BIM-1038301

Data Type

Journal Articles

Language

English

Notes

-

Record ID

BIM-1038301