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Accounting

Capital Structure and its Impact on Company’s Market Value: A Field Study on the Companies Listed in the Saudi Stock Exchange

Authors Assistant professor of accounting, College of Science and Humanities studies, Shaqra University, KSA and Elnaser Technology College, Omdurman, Sudan [email protected] Assistant professor of accounting, College of Science and Humanities studies, Shaqra University, KSA [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2025.v4n4p3 Abstract The primary objective of this study is to understand the impact… اقرأ المزيد »Capital Structure and its Impact on Company’s Market Value: A Field Study on the Companies Listed in the Saudi Stock Exchange

Measuring the relationship between free cash flow and the value of the facility: Anapplied study on Almarai Saudi Arabia

Authors Assistant Professor, Department of Administrative and Financial Sciences, Accounting Program, University College of Rania, Taif University, Kingdom of Saudi Arabia [email protected] Assistant Professor, Department of Administrative and Financial Sciences, Accounting Program, University College of Rania, Taif University, Kingdom of Saudi Arabia [email protected] Associate Professor, Department of Economics and Finance,… اقرأ المزيد »Measuring the relationship between free cash flow and the value of the facility: Anapplied study on Almarai Saudi Arabia

The relationship between organizational efficiency and creative accounting

Authors Assistant Professor, College of Education for Humanities, University of Kirkuk, Iraq [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2025.v4n3p14 Abstract Creative accounting is a new approach to accounting that aims to foster greater creativity and innovation in financial processes. It focuses on transforming traditional financial data into valuable strategic information to aid decision-making.… اقرأ المزيد »The relationship between organizational efficiency and creative accounting

International Auditing Standard (500): “Audit Evidence” and its Role in Achieving Audit Quality – A Field Study on Some Sudanese Audit Firms

Authors Assistant professor of accounting, College of Science and Humanities in Al-Dawadmi, Shaqra University, KSA and College of Economics and Administrative Science, Sinnar University, Sudan [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2025.v4n2p7 Abstract The main objective of this study is to know the role of ISA (500): “Audit Evidence” in achieving audit quality… اقرأ المزيد »International Auditing Standard (500): “Audit Evidence” and its Role in Achieving Audit Quality – A Field Study on Some Sudanese Audit Firms

دور المعايير المحاسبية في تنظيم السياسات المالية في أسواق المال: دراسة حالة سوق الخرطوم للأوراق المالية

بيانات الباحث دكتوراه محاسبة وتمويل، كلية التجارة، جامعة النيلين، السودان [email protected] DOI البحث https://doi.org/10.59992/IJFAES.2025.v4n2p10 ملخص تمثلت مشكلة الدراسة في أن التقارير والقوائم المالية التي تعدها الشركات التي يتم تداول أسهمها في الأسواق المالية خصوصاً وفي سوق الخرطوم للأوراق المالية قاصرة عن تزويد المستثمرين بالمعلومات الكافية التي تمكنهم من اتخاذ قراراتهم… اقرأ المزيد »دور المعايير المحاسبية في تنظيم السياسات المالية في أسواق المال: دراسة حالة سوق الخرطوم للأوراق المالية

A Review of Literature to Derive Best Practices for Big-Data Audits in Saudi Context

Authors Master’s degree in accounting science (student), Auditing, Qassim University, Saudi Arabia  [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2024.v3n10p1 Abstract In 2014, leading scholars in the field of big data auditing outlined a research agenda to explore these impacts, setting the foundation for further investigation. This paper explores the impact of big data… اقرأ المزيد »A Review of Literature to Derive Best Practices for Big-Data Audits in Saudi Context