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The Auditor's Role in Enhancing Financial Report Quality: An Applied Study on Iraqi Banks
International Journal of Economics, Commerce, and Management
Vol 2
, No 2
(2025)
Financial reports are vital for investment and financial decision-making, as they reflect a company's financial performance and provide key insights for investors and institutions. However, challenges such as accounting errors, financial manipulation, and non-compliance with accounting standards can impact the quality of financial reports (QFR). Auditors play a crucial role in ensuring QFR by examining and verifying financial statements, enhancing investor confidence, financial stability, and ec...
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Measuring The Impact Of The Effectiveness Of A Training Program According To The Dimensions Of Professional Motivation In Improving Job Satisfaction For Accountants
International Journal of Economics, Management and Accounting
Vol 2
, No 1
(2024)
The research aims to measure the effectiveness of a training program according to the dimensions of professional motivation for accountants and its impact on improving job satisfaction by verifying the validity of the following null hypothesis: "There is no statistically significant difference at a significance level of (0.05) between the average scores of the experimental group who will undergo training in the program prepared according to the dimensions of professional motivation, and the aver...
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Building A Training Programme On The Dimensions Of Accountants' Professional Motivation And Its Impact On The Development Of Technical Literacy
International Journal of Economics and Accounting
Vol 1
, No 4
(2024)
The research aims to build a training programme according to the dimensions of the professional motivation of accountants and its impact on the development of technical Literacy by verifying the validity of the following null hypothesis: "There is no statistically significant difference at the level of significance (0.05) between the average scores of accountants of the experimental group and those who will subject accountants to the training programme based on the dimensions of professional mot...
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Statement Of Cash Flows Reduces Financial Fraud With Documented Accounting Information
International Journal of Economics and Accounting
Vol 1
, No 3
(2024)
The research aimed to Emphasise the significance of the statement of cash flows developed by the International Accounting Standards Committee (IASC) and the International Accounting Standards Board (IASB) and Understand the concept of documented accounting information and Highlighting financial fraud and how to minimize it. The research problem was as follows from the fact that the financial statements, which do not contain the basic characteristics of accounting information, including reliabili...
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Reliability Of Accounting Information Reduces Financial Fraud According To The International Standard (ISA1)
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Vol 2
, No 3
(2024)
The research aimed to Highlighting the International Accounting Standard No (1) Presentation of financial statements and Identify the concept of reliability of accounting information and The nature of financial fraud and the extent to which it can be reduced through documented accounting information. The research problem was as follows from the fact that any lack or deficiency in the reliability of the accounting information for the financial statements will reduce the degree of reliance on them...
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