Accounting
2 articles filed under this keyword.
The Role of Accounting Culture in Enhancing the Quality of Financial Disclosure
Omar Hussein Abdulrahman
The paper is an attempt to examine how the common accounting practices, values and professional standards among the accountants of Faruk group determine and affect the level of clarity, by clarity we mean transparency, and the accuracy of financial disclosures. To achieve the objective of this study, the researcher made use of the descriptive analytical methodology in which, the researcher gave out the questionnaire forms to 75 participants which were all chosen on a random basis. As a result, a total of 70 accurate responses were collected and analyzed, which gives a strong response rate of 93.3%. According to our findings, it was found out that accountants possessed a well-developed accounting mindset, with strong conceptual understanding, awareness of international standards, and high ethical principles. Furthermore, throughout the study, a high level of financial transparency, with clear presentation of information and accessibility of key details was found, Pearson’s correlation test affirmed a strong, Sig.nificant positive link between accounting culture and financial disclosure (r = 0.721, Sig. = 0.000). In addition to this, T-tests and ANOVA revealed Sig.nificant variations in accounting culture and financial disclosure based on gender, academic qualifications, and years of experience. In conclusion, the study strongly suggests the continuous support for professional development programs for accountants, this points out the importance of specialized training in global reporting standards and ethical practices, which are certainly essential for improving the clarity and accuracy of financial information provided to relevant parties.
Volume 11 · Issue 2 · April 2024The extent of auditors’ efficiency in using accounting programs to reduce audit risks
Soran Muhammed Ameen Habeeb, Rizgar Ali Ahmed
The purpose of this study is to analyze the role of the ability of auditors to use accounting software in reducing audit risk, because accounting software is one of the most important tools that various companies and factories use in their business and is of great importance is Various operations in the audit process and their impact on risk. This is because auditors' inability to handle these plans affects audit risk because the results of these plans are not properly audited. To achieve the research objectives, the statistical program SPSS was used and a questionnaire was created and distributed to a sample of examiners in the Iraqi Kurdistan region. After collecting and analyzing the data, the two researchers came to a number of conclusions, the most important of which are: Using accounting software in mathematical operations requires the auditor's expertise, awareness and ability to handle different types of these procedures. In light of the results of the research, the researchers concluded a set of recommendations, the most important of which is to increase qualification courses for auditors and the necessity of working to issue legislation or laws requiring the use of computer programs.