العلاقة بين لجان المراجعة و المراجعة الداخلية و اثرها على ممارسات ادارة الارباح "دراسة تطبيقية " | ||||
| المجلة المصرية للدراسات التجارية | ||||
| Article 32, Volume 40, Issue 4, October 2016, Page 1295-1320 PDF (766.48 K) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/alat.2016.218331 | ||||
 View on SCiNiTO | ||||
| Authors | ||||
| محمود عبد الفتاح ابراهيم رزق; ثائر طعمه ناصر | ||||
| کلية التجارة - جامعة المنصورة | ||||
| Abstract | ||||
| This study aimed at examining the impact of the relationship between audit committees and internal audit on earnings management practices. The study employed a questionnaire to investigate this impact applying to sunni Endowment Diwan personnel in Baghdad. the study concluded that the relationship between committees returned internal audit affects earnings management practices, the study found that the availability of (independence, experience and qualifications, and regular meetings, and due professional care) characteristics of audit committees and internal audit personnel contribute to increasing the effectiveness of the relationship between audit committees and internal audit and help in limiting earnings management practices. Additionally, the study founds that independence of audit committee and internal audit personnel, has the most statistically significant earnings management practices . | ||||
| References | ||||
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Dorra Talbi, Mohamed Ali Omri and Khaled Guesmi, "The Role Of Board | ||||
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