The Role of Governance Rules to Improve the Ability of the References to the Discovery of Fraud in the Financial Statements A Field Study of Companies Listed on the Syrian Securities Commission

This study aims to identify the role played by the rules of corporate governance contribute to the Syrian, in the estimation of the external auditor for the possibility of fraud in the financial statements, and what kind of impact this and any rules more effective. For that it has reviewed the researcher concept of corporate governance, and the concept of fraud in the financial statements, and the responsibility of references appreciation and discovery, according to some international standards and the U.S., has introduced a researcher some previous studies on the relationship between corporate governance and fraud in the financial statements , and to achieve the aim of the research objective knowledge of the role played by corporate governance in the estimation of the external auditor for the possibility of fraud in the financial statements , is designed to form questionnaire includes several cases have been employed to deal with all the hypothesis of the research hypotheses which have been drawn by reviewing previous studies, where the percentage of questionnaires, missed calls 70.97 % showed results study the existence of a positive impact of corporate governance in general and raised the base is different for each of the governance rules independently. The study concludes with some recommendations where the researcher recommended activating governance in companies contributing to Syria through the commitment of all companies listed on the stock and financial markets, the application of the rules of governance well to this application of a positive impact on improving the quality of financial statements, and thus the ability of the external auditor to assess the likelihood of fraud.

Testing the Syrian Industrial Bank Commitment to Governance Guidebook issued by the Monetary and Credit Council for the year 2009: A Case Study of the Industrial Bank in Lattakia and Tartous

This research aims to introduce the principles of Banking Governance, and how the Syrian Industrial Bank, in particular, meets the requirements of Banking Governance in the Governance’s guidebook issued by the Monetary and Credit Council, resolution No. (498) for the year 2009 at conventional Banks in Syrian Arab Republic. The results show that there is a lack of commitment by the Industrial Bank with respect to some procedures in the Governance's guidebook, such as the lack of commitment by the Board of Directors in doing tasks and taking responsibilities, the absence of specialized committees for risk management, governance, and awards, misapplying the principles of disclosure and transparency by the Interior Control, and finally the need to increase trust and credibility with stockholders. Hence, the recommendations proposed reflect the results obtained.

The governance and The effectiveness of the Board of Directors on addressing administrative and financial corruption: Restructuring of the Board of Directors in the public sector organizations in Syria

This study aims to find out the reality of the application of corporate governance in the public sector organizations in Syria, and to propose a new vision, that guarantees effective application of corporate governance, through restructuring board of directors and contributes to the treatment of financial and administrative corruption. The importance of the study comes from the importance of the public sector in Syria and its leading role in the protecting the national economy, and also the difficulty of development and progress of NGOs unless they have clear mechanisms for their directors and transparency.

Analyzing the Competitive Advantage in Syrian Banks Using Subjective Indicators (A Comparative Study between Commercial Bank of Syria and Bank of Syria and overseas)

The modern economic environment is characterized by its unstable variables due to the increasing competition conditions and the great technological development in various fields. This requires various sectors of the economy, including banks, to continuously strive to keep abreast of developments and to find competitive advantages that will enable them to continue and stay in the market. The aim of the research is to study the extent to which Syrian banks have achieved competitive advantage based on the subjective indicators by comparing them of the Commercial Bank of Syria and the Bank of Syria and overseas. A basic hypothesis was drawn up, with three sub-hypotheses, which were tested by the Statistical Package for Social Sciences, SPSS V (23). The researcher came up with several results, the most important of which are: The Commercial Bank of Syria and the Bank of Syria and overseas achieve a competitive advantage, Commercial Bank of Syria outperforms in the indices of capital adequacy and liquidity and quality of employees, while the Bank of Syria and overseas outperforms in the index of information systems and technology.