THE EFFECT OF ACCOUNTING ETHICS (CODE) ON FINANIAL REPORTING QUALITY IN ADULT COMPANIES IN PALESTINE / KHALIL SAYED AHMED; SUPERVISOR: PROF. DR. MEHMET AĞA

Yazar: Katkıda bulunan(lar):Dil: İngilizce 2021Tanım: 76 sheets; 30 cmİçerik türü:
  • text
Ortam türü:
  • unmediated
Taşıyıcı türü:
  • volume
Konu(lar): Tez notu: Thesis (MSC) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department Özet: ABSTRACT This study's purpose was to the effects of accounting ethics on the quality of financial reporting in Palestine are investigated. The descriptive design was used for investigative research that seeks to elicit an objective opinion from the respondents on accounting ethics and the quality of financial reports. The study population acquired eleven (11) audit firms listed in the Palestinian Association of Certified Public Accountants on December 31, 2019. In a follow-up of reliable data needed for the study, 112 well-structured questionnaires were used as the critical method to gather data from respondents in the chosen firms in a follow-up of accurate data necessary for the analysis. The collected data were analyzed using the statistical research software (SPSS). The result showed that ethics has a positive and essential relationship with the quality of financial reports. Hence, high accounting ethics commanded them to achieve objective, reliable, and transparent financial reports. The study recommends that auditors should ensure high ethical standards to achieve the purpose of the accounting practice in all cases. Also, Palestinian audit companies should set up a department of ethics to guide and track the enforcement of ethics in their day-to-day activities.
Materyal türü: Thesis
Mevcut
Materyal türü Geçerli Kütüphane Koleksiyon Yer Numarası Durum Notlar İade tarihi Barkod Materyal Ayırtmaları
Thesis Thesis CIU LIBRARY Tez Koleksiyonu Tez Koleksiyonu YL 2006 A46 2021 (Rafa gözat(Aşağıda açılır)) Kullanılabilir Accounting and Finance Department T2234
Suppl. CD Suppl. CD CIU LIBRARY Görsel İşitsel YL 2006 A46 2021 (Rafa gözat(Aşağıda açılır)) Kullanılabilir Accounting and Finance Department CDT2234
Toplam ayırtılanlar: 0

Thesis (MSC) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department

Includes bibliography (sheets 63-67)

ABSTRACT This study's purpose was to the effects of accounting ethics on the quality of financial reporting in Palestine are investigated. The descriptive design was used for investigative research that seeks to elicit an objective opinion from the respondents on accounting ethics and the quality of financial reports. The study population acquired eleven (11) audit firms listed in the Palestinian Association of Certified Public Accountants on December 31, 2019. In a follow-up of reliable data needed for the study, 112 well-structured questionnaires were used as the critical method to gather data from respondents in the chosen firms in a follow-up of accurate data necessary for the analysis. The collected data were analyzed using the statistical research software (SPSS). The result showed that ethics has a positive and essential relationship with the quality of financial reports. Hence, high accounting ethics commanded them to achieve objective, reliable, and transparent financial reports. The study recommends that auditors should ensure high ethical standards to achieve the purpose of the accounting practice in all cases. Also, Palestinian audit companies should set up a department of ethics to guide and track the enforcement of ethics in their day-to-day activities.

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