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Register a new userThe Auditor as one of the Supervision Authorities on Financial Disclosure of Companies Issuing Securities (Legal Study)
مدقق الحسابات كإحدى جهات الرقابة على الإفصاح المالي في الشركات المصدرة للأوراق المالية ( دراسة قانونية )
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Added by
Aِl-Baath University ورقة بحثية
Publication date
2017
fields
Law
and research's language is
العربية
Created by
Shamra Editor
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تهدف هذه الدراسة إلى بيان النظام القانوني لمدقق الحسابات, بصفته إحدى الجهات التي تتولى الرقابة على الإفصاح المالي, الذي تقدمه الشركة المصدرة للأوراق المالية, و ستتم دراسة الموضوع من خلال تسليط الضوء على الشروط القانونية, التي يجب توافرها في المدقق, و من ثم بيان طبيعة العلاقة التي تربطه بالشركة المصدرة.
This study aims to clarify the legal system of the as one of the supervision authorities on financial disclosure of the companies issuing securities. This study will be conducted through highlighting the legal conditions which have to be existed in the auditor. Then, explain the nature of relationship between him and the issuing company.
References used
Eunter. P, (2004) Evaluating internal controls and auditor independence under Sarbanes oxey, financial executive vole 19, N0 7, P35
Alvin A. Arens, Randal J, Elder, Mark S. Beasley, (2004) Auditing and Assurance Services, Glo edition, London, P 76
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Because of the emergence of variable technological developments as a new variable
in many of the cognitive aspects such as accounting, this research comes as an attempt to
examine the relationship between the quality and approach of information pre
sentation
that disclosed electronically by shareholding companies listed in the Damascus Securities
Exchange, and those factors that are likely to affect the level of this disclosure and
approach.
The research found that the improvement in the level of this disclosure on the
Internet is getting more profits and increased indebtedness and depending on the nature of
those companies. While this disclosure is not affected by capital size and the age of those
companies.
The purpose of this study, is to explain the factors that may be able to affect the
prices of stocks in the IPO. So it could be priced at it's fair price, not less or more than it.
Which caused by the existence of asymmetric information between the
investors in the
financial market. Whereas, the asymmetric information generates adverse selection with
the investors, about the real values of the company and it's stocks in the IPO market.
This research aims to study the multiple signals, which could be used by the firm to
reduce the asymmetric information and highlight the real value of the firm and it's quality,
in Damascus Securities Exchange between (2009-2011). Some of these signals, which has
been considered in this research are: the standards of Financial and Non Financial
disclosure in it's prospectus.
The researcher reached to several results:
The Financial disclosure standards has no relation to the stock price in the Syrian
IPO market, and cannot be used as a signal to show the real value of the firm. On the other
hand Non-Financial disclosure standards could be used as a good signal to show the real
and fair price of the firms and their stocks in the IPO process.
This result could help the financial market and the firms who want to go public to
use this factors as a signal about it's quality, and for reduce the under pricing in their IPOs.
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 focuses on the impact of one of environmental factors on the
accounting disclosure level of firms according to International Financial Reporting
Standards (IFRS), which is the impact of international audit firms (Big Four) on the
acc
ounting disclosure level. This research aims to study the level of accounting disclosure
in the financial reports of Jordanian manufacturing listed companies on the Amman
Securities Exchange, in addition to study the relationship between the audit of financial
reports of listed companies by one of the Big Four firms and the level of accounting
disclosure.
The study found that the average of accounting disclosure level in Jordanian
manufacturing listed companies on the Amman Securities Exchange is 62.15%. There is
also a positive relationship between the auditing of financial reports of listed companies by
one of the Big Four firms and the level of accounting disclosure for Jordanian
manufacturing listed companies on the Amman Securities Exchange. This means that the
level of accounting disclosure increases when the financial reports of listed companies is
audited by one of the Big Four firms.
This research aims to test the reliability of the financial failure
prediction models most commonly used in determining the financial position of the insurance companies listed on the Damascus Securities Exchange (DSE).
To achieve the objectives of
the research has been applied models of both Altman, Sherrod and Kida insurance companies listed on the DSE, where the study included the entire research community,
consisting of six insurance companies Were subjected to the results obtained through the application of the three models to the data to insurance companies studied non parametric tests in order to ascertain whether the discrepancy results of these models are essential or not.
The results of the application of models (Sherrod, Altman and Kida)
on data insurance companies studied showed a clear contrast
between a typical Altman and Sherrod on the one hand and Kida
model on the other hand, the nonparametric statistical tests showed that the differences between the three models is significant variation spirits. The research concluded that it cannot rely on these models to determine the financial position of insurance companies studied.
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