This Research aims to study the role of voluntary disclosure in consolidating trust in financial reports. To achieve this goal, a questionnaire was used as a tool in gathering the necessary data. The questionnaire was distributed to the two samples o
f the study; 48 questionnaires were distributed to the external auditors accredited
by SCFMS, and 44 were distributed to the internal auditors in the listed companies of DSE. Of the returned questionnaires, there were (40, 36) returned from the first and second sample by turns. SPSS was used in analyzing the data and testing the hypothesis. The research found that the voluntary disclosures effectively consolidate the trust in the financial reports of the Listed Companies of DSE, and there were no
material differences between the opinions of the two samples.
This research aims at examining the affects of equity ownership on financial
reporting conservatism. The research is divided into tow sections, theoretical and
empirical.
The main objective of this research is to identify the reality of implementing creative
accounting techniques in Syrian shareholding companies, and evaluating the procedures of
detecting them by the external auditor. To achieve this objective, a fi
eld study is conducted
by using a questionnaire to collect data from auditors accredited by the Finance Ministry
and authorized to audit shareholding companies. The questionnaire is distributed to 300 out
of 493 auditors. 125 copies are returned, and 115 of them are suitable for analysis. This
study concludes that Syrian shareholding companies implement techniques of creative
accounting with varying rates. compared to other techniques, Off-Balance Sheet Financing
technique is ranked first in implementation. This research also shows that the external
auditor does pay enough attention to implementing the procedures of detecting creative
accounting in Syrian shareholding companies.
يشكل التوجه الجديد للمعايير الدولية لإعداد التقارير المالية لتطبيق القيمة العادلة للأدوات المالية تحدياً للمصارف السورية التي تلتزم بتعليمات مصرف سورية المركزي من ناحية، و تطاَلب بإعداد قوائمها المالية وفقاً للمعايير الدولية لإعداد التقارير المالية م
ن ناحية أخرى، لذلك هدف البحث إلى دراسة مدى توافق تعليمات مصرف سورية المركزي مع متطلبات تطبيق القيمة العادلة للأدوات المالية بحسب المعايير الدولية لإعداد التقارير المالية (القياس و الإفصاح)، و ذلك لتحديد أثر هذه
التعليمات في التزام المصارف الخاصة بمتطلبات القياس و الإفصاح بالقيمة العادلة للأدوات المالية وفقاً لهذه المعايير.
The main objective of this research is to identify the Factors Affecting Competitive
Ability of the Syrian External Auditor. To achieve the objective of this research, a field
study was conducted by using a questionnaire to collect data from the po
pulation of the
study which is composed of auditors accredited by the Finance Ministry, and authorized to
audit shareholding companies. The questionnaire was distributed to 275 out of 493
auditors. 117 copies were returned, and 115 of them were suitable for analysis.
The researcher concluded that the Factors Affecting Competitive Ability of the
Syrian External Auditor, is the level of audit quality, the preexistent degree of International
Accounting Standards, operation of auditors fees definition, size firm, and non audit
services, and social influence of accounting firm, industrialist specialize of auditor, and
the exist of audit committee at the client.
The objective of this research is primarily to indicate the role of the segmentdisclosure
instrengthen the relevance of financial reports, through the statement of the role of the
segmentinformation in enhance the ability to predict the market pric
e of the shares, and the
stockshare of future operating cash flows.
To achieve this, the search is divided into two parts: theoretical and practical, the first part, is
about the concept of segment disclosure and the nature of the information provided about the
facility and ways to divide the property into segments, and indicate theconcept ofrelevance
financial reports, and the characteristics that make the financial reports, relevance to the needs of
users, and then show the importance informational content segment disclosure in promoting
therelevanceof financial reports.
تعد مشكلة التضليل في التقارير المالية و تحديد العوامل المؤثرة في اكتشافه أمرًا ذا أهمية
خاصة في الوقت الحالي، و ذلك بعد ظهور مشاكل مالية في عدد من كبرى منشآت الأعمال
على المستوى العالمي، الأمر الذي ارتبط بمصداقية مهنة المراجعة.
يتناول هذا البحث در
اسة و تحليل مسؤولية المراجع الخارجي عن اكتشاف التضليل في
التقارير المالية، و تحديد العوامل المؤثرة في اكتشافه من قبل مراجع الحسابات.
ترسم المبادئ المحاسبية الإطار العام الذي يحكم الطرق و الإجراءات المتبعة لإثبات
العمليات المالية، و في إعداد القوائم و البيانات المالية .
و في رأي مجلس معايير المحاسبة المالية الأمريكية FASB هناك أربعة مبادئ محاسبية
تنضوي ضمن الفروض المحاسبية، و من بينها مبدأ الإفصاح التام .
The study aims to determine the level of the relationship between creative accounting
techniques applied in shareholding corporations and their motivation through a field study
that was undertaken on the auditors of shareholding companies. To achie
ve the objective of
this study, a questionnaire was designed as a tool to collect data from the population of the
study which is composed of auditors appointed by the Ministry of Finance, and authorized
to audit shareholding companies. The questionnaire was distributed to 300 out of 493
auditors. 125 questionnaires were returned, and 115 questionnaires were suitable for
analysis..
The study showed difference in estimation of external auditor of the degree of
application of Syrian companies for creative accounting techniques in preparing financial
statements due to scientific qualification, the certificate of professional accounting, and
accounting specialization. And a stronger relationship appeared between the influence
technique on the items of the financial position statement and the motivation to achieve
specific figures of profit, and the relationship between political costs avoidance and the
technique of influence on income statement got the second highest on the level of power.
Correlation results between management techniques and their motivation showed that to
achieve a certain motive, management might follow more than one technique, they may
apply, for example, a technique that influence the items of statement of financial position,
statement of cash flows, off-balance sheet financing, in order to achieve specific figures of
profit.
Research aimed to identify the potential to improve disclosure and
reporting about the social responsibility of the Syrian business
organization by using internal mechanisms of governance.
The research concluded the internal mechanisms of governan
ce
help to improve the credibility of the financial reporting and
accounting information disclosure and reporting practices of social
responsibility, where the Board of Directors the most important
mechanism of corporate governance to disclose and report on social
responsibility, and the audit committee lead and plays an important
role in the internal control over the process of disclosure and report
on the social responsibility of the business, not because of the help
in the improvement and development of corporate governance in
the general framework, but also because of the actual contribution
of the development of internal control on that responsibility, The
Internal Audit lead and plays an important role in the disclosure and
report on social responsibility because of their activities linked to
the assessment of internal control systems and the risks that can be
exposed Syrian Firms of social responsibility activities, And the
research concluded the different of the activity nature of the
businesses firms and controlled by the laws and regulations and
instructions may affect the practices of the Syrian Firms towards
social responsibility.
