Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)最新文献

The increasing uncertainties and risks associated with complex accounting estimates, such as fair-value measurements (FVMs) have made no clear-cut line between facts and assumptions. Thus, users perceive complex accounting estimates as less reliable, in comparison to other financial statements’ items, which puts a strain on auditors to provide reasonable assurance regarding the appropriateness of these estimates. Additionally, the technological advances witnessed in the current internet era have led to the emergence of new digital assets such as cryptocurrencies. However, the lack of solid specific accounting and auditing standards concerned with the fair-valued cryptocurrencies’ issues is putting an extra burden on auditors. Which in turn shows an increase in the nature, timing, extent of risk assessment and audit procedures, compelling auditors to exert additional audit effort. These incremental audit efforts and risks associated are reflected in the auditor’s command of fee premium. Accordingly, this paper aims to identify the complex accounting estimates definition and characteristics, emphasizing on FVMs. Moving from this aspect towards the emergence of crypto-assets, such as bitcoins and other fair-valued cryptocurrencies induced by a distributed ledger relying on cryptographic blockchain technology and its effect on auditors’ effort indicated by higher audit fees.

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الأثر التفاعلي للإفصاح المحاسبي عن المعلومات المستقبلية وآليات حوكمة الشركات علي المقدرة التقييمية للمعلومات المحاسبية: دراسة تطبيقية 会计披露未来信息和公司治理机制的互动影响取决于会计信息的评价能力:应用研究

Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)

Pub Date : 2023-09-01 DOI: 10.21608/masf.2023.325482

أ.م.د. علاء عاشور عبدالله زلط, دينا محمد كامل ابراهيم الزيني

引用次数: 0

أثر درجة التخصص الصناعي للمراجع الخارجي وأتعاب المراجعة على ممارسات التجنب الضريبي: أدلة عملية من الشركات المقيدة بالبورصة المصرية 外部参考资料行业专业化程度和审计费对避税做法的影响:埃及上市公司的实际证据

Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)

Pub Date : 2023-09-01 DOI: 10.21608/masf.2023.325564

أ.م.د وائل حسين محمد محمود, د سمحي عبد العاطي ضيف الله

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أثر التكامل بين موثوقية نظم المعلومات المحاسبية الإلكترونية وتطبيق آليات الحوكمة على ربحية البنوك التجارية الكويتية (دراسة ميدانية) 整合电子会计信息系统的可靠性和运用治理机制对科威特商业银行盈利能力的影响(实地研究)

Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)

Pub Date : 2023-09-01 DOI: 10.21608/masf.2023.325361

د جهاد احمد تور الدين, د علاء الدين عبد العزيز عمر, فهد خالد فلاح نهار المطيري

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The Impact of Artificial Intelligence and Cyber Security on Audit Quality 人工智能和网络安全对审计质量的影响

Al-Mağallah Al-ʿilmiyyaẗ Lil Dirāsāt wa Al-Buḥṯ Al-Māliyyaẗ wa Al-’idāriyyaẗ (Print)

Pub Date : 2023-09-01 DOI: 10.21608/masf.2023.325373

Moamen A. Shazly Shazly, dr Khaled Mohamed Abdelalim, dr Hesham Zakaria Mohamed

This research suggests that one way to combat these potential threats is by implementing a strong Cyber-Security. The AICPA issued a new framework for Cyber-Security risk management to help businesses deal with the growing challenges caused by Cyber-Threats /incidents. One result of this new framework is the surfacing of a new type of management called Enterprise risk management (ERM), which took a responsibility upon itself to be the ones watching over the constant growth caused by corporate uncertainty and financial scandals, while also keeping levels of these factors in check. Additionally, the (ERM) is implemented to improve audit quality by acting as a process that is applied in strategy settings across the organization and is affected by that

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