Subscribe to the gold package and get unlimited access to Shamra Academy
Register a new userThe Extent of Sufficiency in Lebanese Auditors' Experience to Detect Creative Accounting Practices (through the auditors' viewpoint)
مدى كفاية خبرات خبراء المحاسبة في لبنان على كشف ممارسات المحاسبة الابداعية من وجهة نظر الخبراء أنفسهم
1209
3 20
0
(
0
)
Added by
Aِl-Baath University ورقة بحثية
Publication date
2016
fields
Economy
and research's language is
العربية
Created by
Shamra Editor
Ask ChatGPT about the research
يتناول البحث مدى كفاية خبرات خبراء المحاسبة في لبنان على كشف ممارسات المحاسبة الإبداعية. توصل البحث إلى أن خبراء المحاسبة المجازين في لبنان يرون أن الخبرات لديهم كافية لاكتشاف ممارسات المحاسبة الإبداعية, و أن قدرتهم على الاكتشافتزداد بزدياد سنوات الخبرة و الشهادات المهنية التي حصلو عليها.
This study deals with the extent of sufficiency in Lebanese auditors' experience to detect creative accounting practices. The study has concluded that auditors in Lebanon think that the experience they have is sufficient to detect creative accounting practices, and that their ability to do so is increasing with the increase of years of experience and vocational qualifications they acquired.
Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى تقييم مدى كفاية خبرات خبراء المحاسبة في لبنان في كشف ممارسات المحاسبة الإبداعية. تعتمد الدراسة على استبيان تم توزيعه على عينة من خبراء المحاسبة المجازين في لبنان، حيث تم تحليل البيانات باستخدام أدوات إحصائية مثل اختبار كولومجروف-سمرنوف وتحليل التباين. توصلت الدراسة إلى أن خبراء المحاسبة في لبنان يعتقدون أن خبراتهم كافية لاكتشاف ممارسات المحاسبة الإبداعية، وأن قدرتهم على الاكتشاف تزداد بزيادة سنوات الخبرة والشهادات المهنية التي حصلوا عليها. كما أشارت الدراسة إلى أن هناك بعض النواحي التي لا يهتم بها خبراء المحاسبة بشكل كافٍ، مثل التأكد من عدم إجراء صفقات بيع بشروط ميسرة بشكل مبالغ فيه وعدم التأكد من عدم رفع درجة سيولة المخزون السلعي بشكل وهمي. أوصت الدراسة بضرورة رفع مستوى اهتمام خبراء المحاسبة بهذه النواحي وتشجيعهم على الحصول على شهادات مهنية لزيادة قدرتهم على كشف ممارسات المحاسبة الإبداعية.
Critical review
تُعد هذه الدراسة مهمة في تسليط الضوء على كفاءة خبراء المحاسبة في لبنان في كشف ممارسات المحاسبة الإبداعية. ومع ذلك، يمكن توجيه بعض النقد البناء للدراسة. أولاً، قد تكون العينة المستخدمة في الدراسة غير كافية لتمثيل جميع خبراء المحاسبة في لبنان، مما قد يؤثر على تعميم النتائج. ثانياً، لم تتناول الدراسة تأثير العوامل الخارجية مثل التشريعات والأنظمة المحاسبية على قدرة الخبراء في كشف الممارسات الإبداعية. ثالثاً، كان من الممكن أن تكون الدراسة أكثر شمولية إذا تضمنت مقابلات نوعية مع الخبراء لفهم التحديات التي يواجهونها بشكل أعمق. على الرغم من هذه النقاط، تظل الدراسة قيمة وتقدم إسهامات مهمة في مجال المحاسبة.
Questions related to the research
-
ما هي الأهداف الرئيسية للدراسة؟
تهدف الدراسة إلى تقييم مدى كفاية خبرات خبراء المحاسبة في لبنان في كشف ممارسات المحاسبة الإبداعية ومعرفة دور تلك الخبرات في عملية الاكتشاف.
-
ما هي الأدوات الإحصائية المستخدمة في تحليل البيانات؟
استخدمت الدراسة أدوات إحصائية مثل اختبار كولومجروف-سمرنوف لتحليل التوزيع الطبيعي للبيانات، وتحليل التباين لاختبار الفروق بين المتغيرات.
-
ما هي التوصيات التي قدمتها الدراسة؟
أوصت الدراسة بضرورة رفع مستوى اهتمام خبراء المحاسبة بالتأكد من عدم إجراء صفقات بيع بشروط ميسرة بشكل مبالغ فيه وعدم رفع درجة سيولة المخزون السلعي بشكل وهمي، وتشجيعهم على الحصول على شهادات مهنية.
-
ما هي النواحي التي لا يهتم بها خبراء المحاسبة بشكل كافٍ وفقاً للدراسة؟
أشارت الدراسة إلى أن خبراء المحاسبة لا يهتمون بشكل كافٍ بالتأكد من عدم إجراء صفقات بيع بشروط ميسرة بشكل مبالغ فيه وعدم رفع درجة سيولة المخزون السلعي بشكل وهمي.
References used
Chen, Chia-hui, the fraudulent financial reporting characteristics of the computer industry,unpublished ph.D, Nova Southeastern University
Gowthorpw, Catherine. Amat, Oriol,Cretive Accounting: Nature, Incidence, and Ethical issues, Journal of Economic Literature Classification, Vol. 41, 2004
Griftiths, I (1986), Creative Accounting", Sedgwick & Jackson, London, p24
rate research
Read More
The study aimed at exploring the extent of using of management accounting
practices in Public Agricultural Firms in Syria, and the importance of this use. In addition,
it aimed at knowing which of these practices is the most common and important, a
nd the
difficulties of this using.
The study was based on a questionnaire, which was distributed on public
Agricultural Firms in Syria. There were (42) questionnaires that were distributed on this
Society, but (26) questionnaires were completed and retrieved.
In spite of the attention paid by the members of the samples to these practices, the
results showed great weakness and low level in the application of management accounting
practices.
As to the management accounting practices which weren't used, the study showed
that the lack of usage is due to the lack of knowledge and experience of the managerial and
accounting staff and the absence of the support. This is the case in spite of the presence of
competition and the large size of these firms that is a basic factor for the application of
these practices.
The International Accounting Standards have gained a wide international approval
where they attempted to unify accounting practices on an international level to help
investors and others in the process of decision- making on a unified basis. Numero
us
studies in Arab countries have proved the importance of adopting and implementing
these standards. Therefore, this research questions the extent of implementing the
International Accounting Standards in two Arab countries: Syria and Lebanon, as
regards to recognition and measurement of tangible fixed assets. This was done
using a questionnaire distributed to two samples of accountants in both countries.
The result that was reached verifies that accountants in both countries do not fully
implement the International Accounting Standard Number 16 (property, plant and
equipment). However, their accounting practice does largely approach this standard
but in different sections. This makes any comparison between the opportunities
available for investors in both countries lacking as it cannot be based upon any
unified grounds. The research also examined the most important points which are
not implemented by accountants in both countries, with regard to this standard.
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.
The end of the twentieth century witnessed increasing interest in environmental
issues from governments around the world, accompanied by great interest from researchers
in the subject of environmental management accounting (EMA).Some research on th
e
subject emphasized the importance and benefits gained from the measurement of
environmental costs and the challenges associated with such measurement. However,
research that tried to document the extent of using (EMA) techniques, and the barriers of
such use, are scarce in the management accounting literature.
This research explores the extent of adopting (EMA)techniques in a sample of Syrian
firms, and the barriers of such adoption.
A questionnaire was developed and distributed to (100) firms working in the costal
area of Syria, of which (23) completed questionnaires were returned and interred into SPSS
for statistical analysis. Sample size in the research is affected by the war in Syria that made
most of the companies out of service.
Results of this research showed that (70%) of the participating firms reported
usageof (EMA) techniques.However results of Binomial test showed that this proportion is
insignificant at 5% significance level. It was found also that a significant proportion (83%)
of the firms in the sample measure environmental treatment costs for the internal usage,
while insignificant proportions (61%, and 65% respectively) measure prevention and
environmental management costs, and the value of wasted material purchased. Significant
barriers for not using (EMA) techniques, reported by respondents, include: difficulty of
the monetary measurement of environmental costs, the absence of a unified guide of
environmental cost measurement at the level of industry, and the lack of knowledge by
management on (EMA).
The study aimed to identify the extent of auditors’ response to
assessed risks of material misstatement due to fraud. To achieve the
study objective a questionnaire was developed that included the most
important audit procedures designed as respon
ses to assessed risks of
material misstatement due to fraud which are classified according to
the International Auditing Standards into two main groups: overall
responses at financial statement level, and other ones at assertion level;
to identify the extent of auditors’ response to those risks within the
research community represented by accredited auditors at Syrian
Commission on Financial Markets and Securities (SCFMS).
suggested questions
Log in to be able to interact and post comments
comments
Fetching comments
Sign in to be able to follow your search criteria
