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الأزمات المالية و أثرها على مهنة المحاسبة و التدقيق
Other Title(s)
Financial crises and their impact on the profession accounting and auditing
Joint Authors
الشمام، ماهر علي حسين
المشهداني، عمر إقبال توفيق
Source
Issue
Vol. 37, Issue 117 (31 Mar. 2018), pp.157-179, 23 p.
Publisher
University of Mosul College of Administration and Economic
Publication Date
2018-03-31
Country of Publication
Iraq
No. of Pages
23
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The business environment distinguishes by continues development in the various financial transactions which gave it high levels of challenge and complexity, and the financial collapses lack of commitment to standards of ethics and rules of professional conduct also led to negative effects on the local and international economies .
the financial crises global have a direct impact in weakening the trust with accounting and accountants in particular, and some charge with the accounting profession as one of the causes of the crisis, which required the professional actors and governments to intervene to face these crises.
so the research problem that the accounting profession has become the subject of criticism by many of the politicians and economists on the basis of it in the cause of crises, which contributed to the weakening of its position in society, the research aims to find out the chronological view of the crisis and its impact on the profession of accounting and auditing, and showing the different views for and against dealing with financial crises.
One of The most important results that have been reached , that the financial scandals have shown lack of commitment to the ethical standards by the staff of audit firms, crisis the fair value were not the cause of the recent crisis and the role of accounting was limited to reverse the erroneous practices, which means the innocence of the charge of accounting reasons for the emergence of financial crises.
American Psychological Association (APA)
المشهداني، عمر إقبال توفيق والشمام، ماهر علي حسين. 2018. الأزمات المالية و أثرها على مهنة المحاسبة و التدقيق. مجلة تنمية الرافدين،مج. 37، ع. 117، ص ص. 157-179.
https://search.emarefa.net/detail/BIM-832062
Modern Language Association (MLA)
المشهداني، عمر إقبال توفيق والشمام، ماهر علي حسين. الأزمات المالية و أثرها على مهنة المحاسبة و التدقيق. مجلة تنمية الرافدين مج. 37، ع. 117 (2018)، ص ص. 157-179.
https://search.emarefa.net/detail/BIM-832062
American Medical Association (AMA)
المشهداني، عمر إقبال توفيق والشمام، ماهر علي حسين. الأزمات المالية و أثرها على مهنة المحاسبة و التدقيق. مجلة تنمية الرافدين. 2018. مج. 37، ع. 117، ص ص. 157-179.
https://search.emarefa.net/detail/BIM-832062
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 177-179
Record ID
BIM-832062