Dler Ahmed

Dler Ahmed
Salahaddin University - Erbil | SUH · Department of Accounting

phD in Accounting

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7
Publications
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Publications

Publications (7)
Preprint
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Article
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The goal of this research is to clarify the role of the shift from the applying of cash basis to the accrual basis in the public sector in Kurdistan Region of Iraq. Cash basis provide more useful information to users that help them to make right decisions. To achieve the objectives of the study was developed questionnaire included (12 questions) di...
Conference Paper
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Electronic business is an umbrella idea thought to be any type of business activities led by means of electronic connections, including the Internet, for the pursuit for business targets. Today, the proceeded with commercialization of the Internet has supported development in electronic business on a worldwide scale at less cost than at any other t...
Article
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The quality of a financial reporting system is highly dependent upon the mechanism of corporate governance, such as effectiveness of the audit committee, external audit, financial expertise and board structure. This study examines the relationship between audit committee characteristics and external auditors' characteristics (independent variables)...
Article
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Deficiencies in accounting standards and their impact on the creation of financial crises and collapses study- Exploratory to the opinions of a sample of academics and Auditors in Kurdistan Region Abstract Traders parties depends on the stock market in making their investment decisions over the safety of accounting information provided by the finan...

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Project (1)
Project
This study aims to examine the relationship between audit committee characteristics and external auditors’ characteristics (independent variables) and financial reporting quality (dependent variable). Past studies related to the financial reporting quality has limited scope with regard to Malaysian background. The novelty of this research, therefore, is that it accounts for two different dimensions of audits characteristics i.e. audit committee characteristics and external auditors’ characteristics that are examined in the same schema. The study used the sample firms from the Bursa Malaysia, explicitly top 100 performing firms according to the Bursa Malaysia stock exchange. The analysis of annual reports has proven that audit committee (independence, expertise, and diligence) has the prediction capability to financial reporting quality. Although results indicate that industry leader has significant impact on financial reporting quality, but on other side, large audit firms do not have any significant effect on financial reporting quality. This study adds the knowledge of audit committee practices and procedures in accounting literature regarding Malaysian context. The results of this study cannot be generalized because study used top 100 performing firms from Malaysia. The results of this study might be changed if future researches use different set of sample firms