Joshi, P. L.; Al-Mudhahki, Jawaher; Al-Bastaki, Hasan(2004-05-01)
This study examines issues relating to accountants’ professional judgment in financial accounting in Bahrain. Data were gathered through a survey of 32 companies listed on the Bahrain Stock Exchange (BSE). The study reveals ...
The manner in which internal audit work is performed is a significant issue of successful auditing. How to perform professional audit work was the focus of the Standards of Professional Practice of Internal Auditing (SPPIA), ...
Al Dehani, Talaa Mohammed; Al Loghani, Nabil Isa(2004-05-01)
This paper presents additional empirical evidence with regard to the relationship between dividend, investment and financing decisions within the Kuwait market. Based upon the results of a questionnaire survey, this study ...
Alomary, Ahmad Mohammed; Sulaiman, Ouda Ahmad(2004-05-01)
The main objective of this study is to examine the factors that affect the selection of audit samples in Jordanian commercial banks. It is also intended to explore the techniques used by Jordanian auditors when applying ...