العلاقة بين لجان المراجعة و المراجعة الداخلية و اثرها على ممارسات ادارة الارباح

عبد الفتاح ابراهيم رزق, محمود; طعمه ناصر, ثائر

doi:10.21608/alat.2016.218331

العلاقة بين لجان المراجعة و المراجعة الداخلية و اثرها على ممارسات ادارة الارباح "دراسة تطبيقية "

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

10.21608/alat.2016.218331

المستخلص

This study aimed at examining the impact of the relationship between audit committees and
internal audit on earnings management practices. The study employed a questionnaire to
investigate this impact applying to sunni Endowment Diwan personnel in Baghdad. the study
concluded that the relationship between committees returned internal audit affects earnings
management practices, the study found that the availability of (independence, experience and
qualifications, and regular meetings, and due professional care) characteristics of audit
committees and internal audit personnel contribute to increasing the effectiveness of the
relationship between audit committees and internal audit and help in limiting earnings
management practices. Additionally, the study founds that independence of audit committee and
internal audit personnel, has the most statistically significant earnings management practices .

الموضوعات الرئيسية

مجالات العلوم التجارية وهى فروع الإدارة والمحاسبة والاقتصاد والعلوم السياسية والإحصاء التطبيقي والتأمين

المراجع

Dorra Talbi, Mohamed Ali Omri and Khaled Guesmi, "The Role Of Board
Characteristics In Mitigating Management Opportunism :The Case Of Real Earnings
Management," Journal of Applied Business Research , Vol .31, No.2, 2015, 661-674.
 Financial Reporting Council,2016, https://www.frc.org.uk/About-the-FRC.aspx .
 Petrascu Daniela and Tamas Attila, "Internal Audit versus Internal Control and
Coaching", Procedia Economics and Finance,Vol. 6 ,2013, pp 694–702.
 Wenxia 1.Ge, Essays on Real Earnings Management , 2009