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The Role of Accounting & Auditing Profession in Achieving the Economic Development in Sudan احمد يوسف آدم إسماعيل
This study aims to shed light on the role of Accounting& Auditing Profession in Realizing Economic Development in Sudan from Auditors and Academics point of view. The study focused on the role which could be played by the accounting profession towards achieving social and economic development, and tries to come out with some proposals which could participate in solving the problems which impede the practical application of accounting profession. The data has been collected through a well-structured questionnaire that designed and distributed to a randomly chosen sample of who working in auditing field. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The weakness of educational level for accounting users negatively affects the development of the accounting profession. The contribution of the accounting profession in development in Sudan depend on advanced accounting practices. Keywords: accounting profession, auditing profession; economic development, accounting practices, accounting users ...
The Role of Forensic accounting in Decreasing Risk of Financial Misstatements from Sudanese Academics Prospective احمد يوسف آدم إسماعيل
The financial corruption represents the biggest danger facing societies in general and the financial meltdowns of some of the companies increased the spread of this phenomenon which has a negative impact on the confidence of the financial report.The aim of this study is to explore the role a forensic accountant can play in the fight against financial misstatements by applying his investigative skills and providing litigation support service. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of who working in the accounting field. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The results suggest that forensic accounting contributes to the availability of reliable financial reports. Also shows the application of forensic accounting in Sudan provides a transparent increase the value of corporate financial reports. Application of forensic accounting adds value to the company through securing and protecting owners' interest against fraud and financial fraud. Keywords: forensic accounting, reliability, Financial Reporting, financial misstatements, company value. ...
The Relationship between the Education of Forensic Accounting & Accounting Students Competence in Sudanese Universities احمد يوسف آدم إسماعيل
Forensic accountant plays a significant role in decreasing risk of financial & managerial misstatement in companies. The purpose of this study is to investigate the link between the education of (FA) & accounting students competence with reference to Sudanese universities. In order to achieve this aim, Descriptive and inferential statistics were used to conclude the findings. Statistical package for the social sciences (SPSS) was used to analyze data and test hypotheses. The results of the study indicate that the inclusion of (FA) topics within the curriculum of the accounting department in Sudanese universities developed the characteristics and skills required for a forensic accountant. Also, the study concludes that the studying of (FA) increase the ability to detect the financial misstatement disputes in the future. The study recommends that there is a necessity for the Coordination between the academic & professional bodies on how to develop the (FA) in the Sudanese environment. Keywords: Forensic Accounting; Accounting Education; Accounting Curriculum; Financial Misstatements, Accounting Students; Competence Accountant. ...
The Relationship between Accounting Education & Accounting practice. with reference to Academics and Practitioners of Accounting Profession in Sudan احمد يوسف آدم إسماعيل

The effectiveness of accounting profession depends widely on the best accounting education outputs. The aim of this study is to examine the relationship between accounting education and accounting practice with particular reference to Academics and Practitioners of Accounting Profession in Sudan. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of some practitioners of accounting and auditing profession in Sudan. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The results suggest that accounting practice is declined because the accounting courses at Sudanese universities not compatible with labor market needs, also shows that role of the accounting profession in Society depends on the best coordination between accounting education, accounting research and labor market needs.

Keywords: accounting education, accounting practice, accounting research, auditing profession, qualified Accounta.

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The Impact of Economic factors on the Development of the accounting practice in Sudan احمد يوسف آدم إسماعيل
Abstract: The reliable financial information plays an important role in the decision-making process and economic development. This study aims to shed light on the impact of economic factors on the development of accounting practice in Sudan. The data has been collected through a well-structured questionnaire that designed and distributed to a randomly chosen sample of who working in accounting & auditing field. Descriptive and inferential statistics were used to generalize the results and conclude the findings: There is a role of accounting information in achieving the economic development and economic growth, however, the contribution of the accounting profession toward the development in Sudan depend on advanced accounting and removing barriers (inflation, financial crisis, country intervention & Economic instability) that faced the accounting practice in the Sudanese environment. Also, the study found that there is a positive relationship between economic progress and the development of the accounting profession especially when there is an economic instability. Keywords: Accounting profession, economic factors, accounting practice, economic, Auditing, development, inflation ...
.The impact of Accounting and Audit Profession Ethics on the Reliability of Financial Reports with reference to Sudanese auditor احمد يوسف آدم إسماعيل
The reliable financial information plays an important role in economic and social development. The aim of this study is to examine the impact of accounting and auditing profession ethics on the reliability of financial reporting with particular reference to Sudanese auditors. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of who working in auditing field. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The results suggested that existence of accounting and auditing profession ethics guidance renders legal and compulsory guides with clear punishments contributes in rendering data with credibility, also shown that there is a great importance for teaching accounting and auditing profession ethics for the accounting and auditing students. Keywords: Profession ethics, reliability, Financial Reporting, accounting Standards, Integrity. ...
The Impact of Creative Accounting Techniques on the Reliability of Financial Reporting with Particular Reference to Saudi Auditors and Academics احمد يوسف آدم إسماعيل
Creative accounting plays a significant role in financial reporting but it has been negatively correlated that means more managers involved in it may decrease the value of financial information, this study aims to shed light on the impact of creative accounting ethics techniques on the reliability of financial reporting from auditors and academics point of view. The data has been collected through a well-structured questionnaire is designed and will be distributed to a randomly chosen sample of certified auditors and accounting instructors in some universities. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The result deduces that creative accounting techniques used by management negatively affect the reliability of financial reporting. The statutory auditor plays an important role in promoting creative accounting practice in such way that .positively affect the reliability of financial reporting. ...
The effect of e-banking orientation on customer service quality - KSA banks customers’ perspective محمد صالح يوسف علي

The study searches to test e-customer service quality toward e-banking orientation. The target sample was drawn from Saudi Arabian e-banks customers by using questionnaire survey. A total of 160 usable questionnaires were conducted. The results show that there is a positive significant relationship between e-banking orientation and e-service responsiveness, e-service security/privacy, and e-service reliability. Therefore, results of this research confirm the strong evidence that customer service quality can be impacted by e-banking orientation in Saudi Arabian e-banks. For practical implications: when effectively used as a resource for creating competitive advantages through simultaneous competitor orientation, customer orientation, and strategic orientation, can lead Saudi Arabian banks to provide high levels of service quality to customers and build proper reputation with regards to their reliability activities, security activities, and responsiveness activities in the market environment. Additionally, the findings of this study might be generalized for other Saudi Arabian financial institutions e-service quality. Finally, the findings highlight significant relationships to test in future researches concentrating on different industries.

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The Effect Of Applying And Practicing Communication Skills In Promoting Organizational Performance An Application On Neelain University– Sudan عبدالواحد ادم فضل الله
Research conducted to identify the effect of applying and practicing communication skills in promoting the organizational performance in (Neelain University –Sudan). Research determined the relation, association and effect of communication skills (speaking, reading, listening, and writing skills) in promoting organizational performance. Total sample size of research is 39 (members of teaching staff and employees) from the university. The questionnaire was used for collecting the data, which has been analyzed by using SPSS program. Research examined that there is a relationship between the communication skills and organizational performance. The research examined that the communication skills (speaking, reading, listening, and writing skills) are positively related to the organizational performance. Also research concluded that the application and practicing of effective communication skills have positive role in promoting the organizational performance. ...
The effect of scientific level in good time management عبدالواحد ادم فضل الله

Research conducted to identify the effect of scientific level in good time management. in the faculty of science and humanity studies (university of Salman bin Abdulaziz- branch of Aflaj) . Research determined the relation, association and effect of scientific level (teaching assistant, lecturer, assistant professor, associate, and professor) in good time management. Total sample size of research is 46 members of teaching staff from the faculty. SPSS was used to analyze the data. Research applied chi- squared or (x²) and regression analysis, to examine the hypotheses. Research examined that there is a relationship between the scientific level (degrees) and the good time management. The research examined that the scientific level is positively related to the good time management. Also research concluded that the use of computer and media technology have moral impact on good time management among employees in the faculty.

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