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03. The Arab Journal of Accounting
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Volume 14
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Issue 01
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The extent of commitment of industrial shareholding companies in the Gaza Strip to the application of the International Accounting Standard (IAS 16) on property, plant and equipment. (Analytical Study)

Dergham, Maher Musa; Ghiyada, Saned Nabil (2011-05-01)

This study aims at identifying the commitment of the industrial shareholding companies working in the Gaza Strip to the application of the international accounting standard rules (IAS 16) concerning properties, plants and ...
The Relationship Between Audit Committee Characteristics and Type of Auditor’s Report (An Empirical Study on the Public Shareholding Industrial Companies Listed at Amman Bourse)

Hamdan, Allam Mohammed Musa; Mushtaha, Sabri Maher Sabri (2011-05-01)

The purpose of this study is to analyze the relationship between the possibility of the Company receiving an unqualified auditors’ report (as a measure of the financial reports quality) and the characteristics of the Audit ...
The impact of unreasonable expectations of the financial statements users on the audit expectations gap in Palestine

Daraghma, Zahran Mohammed Ali; Aqel, Saher Mohammed (2011-05-01)

This paper aims to determine the structure of unreasonable expectation gap in Palestine by evaluating the perceptions of financial statements users’ in Palestine about auditor responsibilities, goals and usefulness of ...
Factors Impact the Timeliness of Corporate Reporting: Evidence froman emerging economy

Alattar, Jalal M.; Al-Khater, Khalid N. (2011-05-01)

This study is set out to explore the perceptions of public accountants and financial analysts about the factors that impact timelines of corporate reporting in Qatar. To achieve this objective, 110 questionnaires were ...
The effect of the relationship between certain accounting variables and trading volume in the market value of the Companies shares in Iraq stock exchange

Hatef, Majeed Abdulhussain (2011-05-01)

This study aimed to indicate the nature of the relationship between certain accounting variables (book value per share, return on share, share price to returning, share price annual rate, return on shareholders equities, ...

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