أثر التقارير الإدارية حول الضوابط الداخلية في التغلب على مشكلات التقارير المالية والمحاسبية (دراسة نوعية مقارنة في الشركات المساهمة العامة الأردنية)
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Date
2010
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Publisher
Université de M'sila
Abstract
The issue of internal control
reporting has recently been of considerable
interest to the accounting profession, and has
generated significant controversy, between the
auditors accountants and users of financial
reports, some of them have suggested that
such reporting can serve to enhance internal
control, and help to overcome the problems of
financial reports.
The aim of this paper is to provide an
empirical evidence relevant to the debate about
internal control reporting, through the
comparison between a population of
companies have or had prior internal control
reports and other population of companies
have not. Results indicate that the companies
with management reports about internal
controls have less problems than which have
not the same reports. also, the number of
small companies which have not a
management report about internal controls,
much relatively more than bigger of that
companies which have a problems in it's
financial reports.