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Anatomy Of Audit Opinion Beyond Economic Reform: Evidence From Jordan, Mohammed Mosa Shanikat
Anatomy Of Audit Opinion Beyond Economic Reform: Evidence From Jordan, Mohammed Mosa Shanikat
Mohammed Mosa Shanikat Dr
The study is an attempt to explore factors related to economic reform that affect the content and the form of audit report in Jordan.Auditing environment in Jordan has been affected by many factors such as economic reform during the end of 90's and the beginning of the last decade. This effect imposed Jordan to adopt the International Financial Reporting Standards (IFRS). On other hand, the study examines the audit opinion issued by Jordanian companies listed in Amman Stock Exchange (ASE) during the period 2006-2011. In particular, the study extensively focuses on the type of the issued reports and on many …
The Accounting Variables’ Ability In Explaining The Volatility Of Stock's Price: The Case Of Amman Stock Exchange, Mohammed Mosa Shanikat
The Accounting Variables’ Ability In Explaining The Volatility Of Stock's Price: The Case Of Amman Stock Exchange, Mohammed Mosa Shanikat
Mohammed Mosa Shanikat Dr
This study aims at identifying the ability of some accounting variables which are (dividend Payout ratio, dividend yield, market value, net income volatility, debt ratio, and the company’s assets Growth) of explaining the volatility of stock’s price of the industrial companies listed in Amman Stock Exchange during the years 2001 to 2010. To achieve the study’s objectives, the researchers reviewed the annual reports of the public companies listed in Amman Stock Exchange, and also reviewed the Amman Stock Exchange’s statistical bulletins for the years 2001-2010 to get the accounting variables and to get the stocks’ closing prices. The sample of …
Occupational Fraud Prevention Mechanisms: Jordanian Companies Experience, Mohammed Mosa Shanikat
Occupational Fraud Prevention Mechanisms: Jordanian Companies Experience, Mohammed Mosa Shanikat
Mohammed Mosa Shanikat Dr
The purpose of this study is an attempt to understand the occupational fraud and explore the most effective fraud prevention mechanisms which are critical in reducing occupational fraud. Therefore, this study solicits the views of CFOs, internal auditors, and chief of accounting officers for the existence and effectiveness of fraud prevention mechanisms in Jordanian companies listed on the Amman Stock Exchange (ASE). Out of the 168 questionnaires distributed, only 145 were returned. The participants were chief financial officers, chief of accounting officers, and internal control and auditing managers. Statistical instruments (means and SD) used to approve and support the findings. …
The Impact Of Management Control Systems On Limiting Fraudulent Practices In Manufacturing Companies, Mohammed Mosa Shanikat
The Impact Of Management Control Systems On Limiting Fraudulent Practices In Manufacturing Companies, Mohammed Mosa Shanikat
Mohammed Mosa Shanikat Dr
This paper aims to explore the impact of management control systems to limit the fraudulent practices from the auditee perspective at the Jordanian Industrial Sector. To realize the research goal, a questionnaire was developed and distributed to 250 individuals, whom they formed the study sampling unit, out of which, 228 were returned, and only 213 were statistically valid, hence, they were subjected to the statistical analysis using the statistical package of social science (SPSS), the researcher’s adopted the descriptive analytical approach to analyze the gathered data. The following results were approached: There is a statistically significant at (α =0.05) impact …