000			04044nam a22003137a 4500
003			KOHA
005			20231103121006.0
008			231103d2023 cy d|||| m||| 00| 0 eng d
040			_aCY-NiCIU _beng _cCY-NiCIU _erda
041			_aeng
090			_aYL 3143 _bA47 2023
100	1		_aAlqarm, Mahmoud Bader Mahmoud
245	1	0	_aTHE IMPACT OF INTERNAL CONTROL ON FINANCIAL PERFORMANCE / _cMAHMOUD BADER MAHMOUD ALQARM; SUPERVISOR: ASST. PROF. DR KEMAL ÇEK
246	2	3	_aEVIDENCE FROM JORDAN
264			_c2023
300			_avii, 65 sheets: _bcharts; _c31 cm. _e1 CD-ROM
336			_2rdacontent _atext _btxt
337			_2rdamedia _aunmediated _bn
338			_2rdacarrier _avolume _bnc
502			_aThesis (MSc) - Cyprus International University. Institute of Graduate Studies and Research Accounting and Finance Department
504			_aIncludes bibliography (sheets 52-58)
520			_aABSTRACT In this research, the financial performance of Jordan is examined in relation to internal control. Primary data gathered through interviews is combined with secondary data in this study. The many internal control measures, including the control environment, risk assessment, control activities, information and communication, and monitoring, are among the independent variables of interest. The dependent variables under study are EPS, return on equity, and return on assets (ROA, ROE). Thematic analysis was used to analyse the qualitative information from the interviews, and regression analysis with the E-views programme was used to look at the quantitative link between internal control and financial performance. The qualitative information gleaned from the interviews was subjected to thematic analysis, while the quantitative link between internal control and financial performance was examined using regression analysis utilising the E-views programme. The results show a strong positive correlation between Jordan's financial success and its internal control framework. Important elements that support improved financial performance include the control environment, risk assessment, control activities, information and communication, and monitoring. These findings have significant ramifications for businesses doing business in Jordan and highlight the significance of creating and maintaining robust internal control systems. Organisations may enhance their financial performance by putting strong internal control mechanisms into place, as seen by greater profitability ratios, return on assets, and return on equity. By offering empirical proof of the connection between internal control and financial performance in the Jordanian setting, this study adds to the body of current information. It improves comprehension of the precise internal control systems that have a substantial impact on financial performance. It also emphasises how important strong internal controls are as a cornerstone of good corporate governance procedures. This study emphasises how internal control may improve financial performance in Jordanian organisations overall. It offers insightful information that practitioners, regulators, and policymakers may use to improve internal control procedures and encourage improved financial results. Additional elements that may affect the connection between internal control and financial performance can be explored in more detail, and the impact can be examined in various settings. Keywords: Control Activities, Control Environment, Earnings Per Share, Financial Performance, Information and Communication, Internal Control, Jordan, Monitoring, Regression Analysis, Return On Assets, Return On Equity, Risk Assessment, Thematic Analysis
650		0	_aEarnings per share _vDissertations, Academic
650		0	_aRegression analysis _vDissertations, Academic
650		0	_aRate of return _vDissertations, Academic
650		0	_aRisk assessment _vDissertations, Academic
700	1		_aÇek, Kemal _esupervisor
942			_2ddc _cTS
999			_c291645 _d291645