The Relationship Between the Reputation of Audit Offices and the Accuracy of the Opinion on Continuity and the Extent to Which it is Affected by the Financial Failure Field Research in the Iraqi Stock Exchange

International Journal of Professional Business Review, Journal Year: 2022, Volume and Issue: 7(2), P. e0425 - e0425

Published: Aug. 30, 2022

Purposes: The purpose of the research is to test relationship between reputation auditor's office and accuracy his opinion on continuity impact that financial failure client company. Theoretical framework: Studying company as an intermediate variable. Where some control variables are included, these were addressed through previous studies a sample companies listed Iraqi stock market (2017-2020) based binary logistic regression model hypotheses. Methodology/ Design Approach: Relying conducting additional analysis Results: results indicated there positive significant audit firms their hypothesis, well Supreme Audit Bureau in supervision auditors Bureau, important variable default intermediary continuity. Finally, support correlation effect going concern. Research practical social effects: effects appear by studying auditor its or Stock Exchange. value originality: represents qualitative addition examined auditor’s companies.

Language: Английский

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Digital Drips: Assessing the Pervasiveness of Information Leakage via Social Networks Sites

Authorea (Authorea), Journal Year: 2023, Volume and Issue: unknown

Published: Dec. 18, 2023

This research paper investigates the phenomenon of information leakage through social networking sites (SNS), examining its methods, consequences, prevention strategies, and future challenges.The commences with an introduction that underscores increasing ubiquity SNS subsequent risks associated inadvertent data disclosure.The methodology section delineates various mechanisms which occurs on these platforms.Subsequently, consequences such leaks, ranging from identity theft to reputational damage, are explored in detail.The then delves into measures, emphasizing user awareness, privacy settings, organizational protocols mitigate risks.The study discusses evolving landscape challenges, providing insights security context networking.The conclusion summarizes key findings highlights necessity for a proactive approach navigate complex interplay between privacy.

Language: Английский

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دراسة واختبار العلاقة بین سمعة مکتب مراقب الحسابات ودقة رأیه بشأن إستمراریة الشرکات غیر المالیة المقیدة بالبورصة المصریة

مجلة الاسکندریة للبحوث المحاسبیة, Journal Year: 2021, Volume and Issue: 5(3), P. 129 - 206

Published: Sept. 1, 2021

The study aimed to: and test the relationship between auditor's Firm Reputation opinion accuracy regarding going concern, extent to which that is affected by financial distress of client company.An additional analysis was also conducted retest impact company as a control variable, include some variables were addressed in previous studies their on dependent variable.By applying it sample non-financial companies listed Egyptian Stock Exchange during period (from 2015: 2019), binary logistic regression model used research hypotheses.The found,that there significant positive first: ‫مرا‬ ‫مكتب‬ ‫سمعة‬ ‫بين‬ ‫العالقة‬ ‫واختبار‬ ‫دراسة‬ ‫رأ‬ ‫ودقة‬ ‫الحسابات‬ ‫قب‬ ‫يه.......‬ ..

Language: Английский

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