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"المحاسبة المالية"
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مبادئ المحاسبة المالية
يقسم المؤلف هذا الكتاب إلى ستة فصول، تناول المبادئ العامة والأساسية لعلم المحاسبة وقد بدأ في الفصل الأول بتعريف المحاسبة وأسس عملها والعوامل المؤثرة في تطور المعارف المحاسبية ومشكلات بناء نظرية المحاسبة ومعايير التمييز بين المحاسبة ونظام المعلومات المحاسبي ثم في الفصل الثاني تناول موضوع نظرية المحاسبة وطبيعتها ونشأتها وفرضياتها ومبادئها بشكل موسع وشامل وبعد ذلك تناول المؤلف في الفصل الثالث الأساس في عملية المحاسبة من معادلة وقيود وطريقة كتابتها مع أمثلة شاملة لتطبيقها ومن ثَم تناول عمليات البضاعة من بيع وشراء في الفصل الرابع وفي الفصل الخامس تطرق لموضوع التسويات الجردية والتحليل المالي، من خلال عرض أنواع قيود التسويات ومفهوم التحليل المالي والسيولة ودورة النقدية وأنواع الجرد أما الفصل الأخير فقد تناول فيه موضوع الأوراق التجارية وتطبيقاتها وتسوياتها المحاسبية.
BOOK
Revaluation of Tangible Fixed Assets and its Implications for Shareholders Equity
This paper investigates the relationship between the revaluation of tangible fixed assets and shareholders' equity at the Banque Nationaled' Algérie (BNA). The study employs a quantitative approach using non-parametric methods, specifically Spearman's correlation and the Mann-Whitney U test, to assess the link between asset revaluation and financial indicators, including net income, return on equity (ROE), and average equity. The findings reveal a moderate negative correlation between revaluation surplus and both net income and ROE, indicating that asset revaluations largely reflect accounting adjustments rather than operational gains. A weak positive relationship with the equity ratio suggests limited substantive improvement in financial health. While revaluation enhances balance sheet metrics, it does not translate into increased cash flows or real shareholder wealth, potentially serving cosmetic purposes.
Journal Article
The Impact of the External Auditor's Qualitative Specialization on the Efficiency of the Audit Process
The study aimed to survey the views of a sample of external auditors who work in Medea and Bouira about the qualitative specialization contribution in improving audit process efficiency. The questionnaire was designed to collect the necessary data from the study sample to test its hypotheses. The sample of the study consisted of (32) external auditors, who were drawn from the population by using a random sample. Several statistical techniques were used including descriptive statistics and inferential statistics. The study concluded that the qualitative specialization of auditors improves the efficiency of the audit process.
Journal Article
المالية العامة
يتناول كتاب (المالية العامة) والذي قام بتأليفه كلا من \"محمد خالد المهايني، خالد شحادة الخطيب\" قي حوالي (440 صفحة) من القطع المتوسط، موضوع (المالية العامة) مستعرضا المحتويات التالية : الباب الأول : مدخل لدراسة علم المالية العامة، الفصل الأول : تعريف علم المالية العامة، الفصل الثاني : علاقة علم المالية العامة بالعلوم الأخرى، الفصل الثالث : المالية العامة والمالية الخاصة، الفصل الرابع : الحاجات العامة، الفصل الخامس : المالية العامة في الدول المتقدمة، الفصل السادس : المالية العامة في الدول المتخلفة، الباب الثاني : النفقات العامة، الفصل الأول : ماهية النفقات العامة، الفصل الثاني : قواعد النفقات العامة، الفصل الثالث : حجم النفقات العامة، الفصل الرابع : تطور النفقات العامة، الفصل الخامس : الآثار الاقتصادية للنفقات العامة، الفصل السادس : تبويب النفقات العامة.
Book
The Impact of Internal Audit Functions on the Quality of Financial Statements
This study aims to determine the impact of internal audit functions, on the quality of financial statements, that because internal audit perform professional services to help the accounting unit management to produce high quality of financial statements that can be credible for those who are interested in the economics of financial institutions. In order to achieve the objectives of the study. We conducted a field study in SONACOM (EMO), We used descriptive approach in the theoretical part, and case study approach in the practical part. The study found that there is a positive impact of internal audit functions on the quality of financial statements and accounting information's, this study recommends the necessity for organizing training for internal auditors, to increase its efficiency within the institution.
Journal Article
Impact of Corporate Governance, Audit Quality and Firm Characteristics on Firm Profitability using Earnings Quality as a Moderating Variable
The main aim of this research was to investigate the impact of corporate governance (board characteristics) and audit quality on profitability using earnings quality as a moderator variable. Its observed data consisted of 336 annual data of a sample of 56 companies listed in the Egyptian Stock Exchange during the period 2015-2020. The proxies of corporate governance are board independence, board size and CEO duality. The proxies of audit quality are auditor size (big 4), audit committee size and audit committee independence. The control variables that are considered are financial leverage and firm size. Data analysis method used multiple regression analysis to examine the interrelation between the research variables. Research results showed that board independence, large board size, large audit committee, audit committee independence and Big 4 audit firms have a positive insignificant impact on the firm' profitability, while financial leverage and CEO duality are found to have a negative relationship with firm' profitability. In addition, the results show that board independence, large board size, large audit committee, audit committee independence, Big 4 audit firms, financial leverage and firm size have a positive impact on the earnings quality, while CEO duality is found to have a negative relationship with earnings quality. The findings indicate that the audit committee improves audit quality. These findings are similar with the earlier findings, which found that corporate governance and audit quality had a beneficial impact on business profitability through their impact on value relevance and firm value. The value relevance of financial reporting demonstrates its dependability. Effective corporate governance ensures the dependability of financial reporting, reducing the asymmetry of accounting information.
Journal Article