This study aims at identifying the problems that face the auditors in Saudi Arabia whether these problems are related to work, to Saudi Organization of Certified Public accountants (SOCPA), or to profession regulations or ...
The objective of this paper is to investigate the perceived security threats of computerized accounting information systems (CAIS) in developing countries. The entire population of the Egyptian banking sector (EBS) has ...
Abu-Nassar, Mohammed Hussain; Shubeeta, Maath Fawzi(2006-05-01)
This study attempts to examine the information contents of the operating accruals and its components. Further, this study analyzes the characteristics of cash flow and the accounting accruals. A representative sample of ...
Using three accounting income concepts and six hypotheses, this study tries, first, to investigate the existence of an income smoothing phenomenon and, second, gives an explanation for such an existence. The statistical ...