Concerning the auditor's independence, the ongoing debate in the literature is about how to balance the obligations and requirements faced by the auditor in the course of his audit duties with the related provision in place that authorizes additional non-audit services to be provided to the audited clients. Facing the audit profession today, ethical violations that have reduced the audit results in the aftermath of recent financial scandals, where it has already been proven that the world's leading auditing firms were involved in the financial corruption scandals, are the primary challenges auditors will face. The current study aimed to examine external auditingas a determining factor in influencing creative cost accounting. For this reason, the researchers used three different dimensions of external auditing to enable the study to measure creative cost accounting, first type of external auditing was general standard, second type of external auditing was fieldwork standard, third type of external auditing was reporting standard. The study consists of three independent variables (general standard, fieldwork standard, and reporting standard) and creative cost accounting as dependent variable. The present research applied quantitative research method via adapting questionnaire from academic sources. A random sampling technique was used, where all participants had equal chances of being selected for the sample. The researchers distributed 130 questionnaires, only 125 questionnaires were received and from 125 questionnaires only 117 questionnaires were completed properly. The findings showed that general standard has significant positive influence on creative cost accounting at 5% level. The results show that fieldwork standard has significant positive influence on creative cost accounting at 5% level. The results show that reporting standard has significant positive influence on creative cost accounting at 5% level. Moreover, all beta value is higher than .001. All models have very high adjusted R2 (.711, .671, .736, .644, and .723 respectively) indicating the ability of the models explaining the variation of creative cost accounting due to variation of independent variables is very high. The F-value shows that the explanatory variables are jointly statistically significant in the model and the Durbin-Watson (DW) statistics reveals that there is autocorrelation in the models.
In order to succeed in business, the key is to understand how different processes, practices, rules, regulations, and institutions affect the way the firm is directed, administered, or controlled. The study attempted to investigate factors influencing international finance corporation at small and medium businesses in Erbil. Accordingly, the researchers used six factors for instance; legal factor, environmental factor, political factor, social factor, technical factor, and economic factor to measure influencing international finance. The researchers employed quantitative research method to examine the current study. The questionnaire was distributed randomly among 130 administrative staffs of small and medium businesses. The participants of the present study were 124 participants from different small and medium businesses in Kurdistan region of Iraq. Many different elements, such as currency exchange rates, inflation rates, and the existence of various cultures and languages, determine how profitable international finance can be for companies. This also means that, on the other hand, international finance could be a nightmare if any of these aspects are not handled properly. This also implies that corporations that find themselves involved in financing such deals have no choice but to engage, they must ensure that it is done efficiently. The study demonstrates multiple regression analysis to investigate six research hypotheses, as for first research hypothesis which stated that legal factor influences international finance corporation at small and medium businesses in Erbil, it was found that the value of Beta was .606 with significant level of .000 this indicated that the first research hypothesis was supported, as for second research hypothesis which stated that environmental factor influences international finance corporation at small and medium businesses in Erbil, it was found that the value of Beta was .669 with significant level of .000 this indicated that the second research hypothesis was supported, as for third research hypothesis which stated that political factor influences international finance corporation at small and medium businesses in Erbil, it was found that the value of Beta was .601 with significant level of .002 this indicated that the third research hypothesis was supported, as for fourth research hypothesis which stated that social factor influences international finance corporation at small and medium businesses in Erbil, it was found that the value of Beta was .642 with significant level of .000 this indicated that the fourth research hypothesis was supported, as for fifth research hypothesis which stated that technical factor influences international finance corporation at small and medium businesses in Erbil, it was found that the value of Beta was .642 with significant level of .001 this indicated that the fifth research hypothesis was supported, and as for sixth research hypothesis which stated that technical factor influences international finance Hassan Mahmood Aziz et al.
The article's purpose is to measure the impact of human resources management skills on accounting information quality in kurdistan public sector. To enable the study to measure human resource management skills at public sectors in Kurdistan region of Iraq, the researchers used five human resources management skills elements, first is communication skill, second is flexibility skill, third is negotiation skill, fourth is ethical action skill, and fifth is compassion skill. To assess the current study, the researchers used a quantitative research method in the form of a survey. The questionnaire was delivered at random to 84 administrative employees from several government departments in the Kurdistan region. The researchers, on the other hand, were able to collect 78 completed questionnaires. The results showed that as for the impact of communication skill on accounting information system was found the value of Beta is .632 with significant level .000 this indicated that first research hypothesis is supported which is Communication skill as human resource management skills has a positive and significant influence on accounting information system. As for the impact of Flexibility skill on accounting information system was found the value of Beta is .611 with significant level .000 this indicated that second research hypothesis is supported which is Flexibility skill as human resource management skills has a positive and significant influence on accounting information system. As for the impact of Negotiation skill on accounting information system was found the value of Beta is .642 with significant level .000 this indicated that third research hypothesis is supported which is Negotiation skill as human resource management skills has a positive and significant influence on accounting information system. As for the impact of Ethical actions skill on accounting information system was found the value of Beta is .649 with significant level .000 this indicated that fourth research hypothesis is supported which is Ethical actions skill as human resource management skills has a positive and significant influence on accounting information system, and lastly, as for the impact of Compassion skill on accounting information system was found the value of Beta is .661 with significant level .000 this indicated that fifth research hypothesis is supported which is Compassion skill as human resource management skills has a positive and significant influence on accounting information system.
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