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All Journal Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah International Journal of Economics, Commerce, and Management
Mondher Fakhfakh
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Reliability Of Accounting Information Reduces Financial Fraud According To The International Standard (ISA1) Haidar Omran Al-Jaber; Mondher Fakhfakh
Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah Vol. 2 No. 3 (2024): September : Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/nuansa.v2i3.1224

Abstract

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, which affects those lists prepared by financial institutions (banks) operating in Iraq that failure to take the standard of presentation of financial statements No (1) will inevitably lead to the lack of credibility and reliability of accounting information, which results in misleading accounting outputs that will be a door to financial fraud in its various forms Hence. the main research problem can be crystallized by the following question:  Will enhancing the reliability of accounting information in accordance with Financial Statement Presentation Standard No (1) reduce financial fraud?. The research reached many conclusions, the most important of which are - The accounting information is presented in the form of accounting reports prepared in accordance with an accounting system called financial reports, as these reports are the final product of the accounting system for any economic unit because of its role in supplying and providing stakeholders in the economic unit with information that contributes to economic decision-making and that financial reports are a means of informing external parties benefiting from various financial information about the activities of the economic units issued by them. - The honesty of accounting information, impartiality and objectivity make the financial statements and reports reliable and credible, enabling users of various orientations to rely on them in making any of the financial decisions.
The Auditor's Role in Enhancing Financial Report Quality: An Applied Study on Iraqi Banks Bushra Hamid Hassan AL-isami; Mondher Fakhfakh
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.582

Abstract

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 economic growth. This study examines the role of auditors in improving QFR in commercial banks listed on the Iraq Stock Exchange. Using a descriptive analytical approach, the research reviews prior studies and analyzes data from 15 commercial banks operating in the Iraq Stock Exchange from 2015 to 2021. Hypotheses were tested using Eviews-12 software. Findings indicate that auditors influence QFR through corporate governance, particularly via the board of directors, which plays a crucial role in ensuring sound auditing practices. Board independence and management ownership significantly reduce financial manipulation, aiding informed investment decisions. The study recommends increasing awareness of the auditor’s role, strengthening corporate governance mechanisms, and enhancing financial analysts' and auditors' effectiveness in reporting and forecasting. Training and development programs are also suggested to improve financial report quality in commercial banks.
Co-Authors Bushra Hamid Hassan AL-isami Haidar Omran Al-Jaber