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Samer H. Alssabagh

Samer H. Alssabagh
Tishk International University · Accounting Department

PhD in Auditing

About

11
Publications
1,772
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5
Citations
Introduction
- PhD in Auditing - Current Lecturer at Ishik Univ./Erbil - CFO of Falcon Group / Iraq - Former Lecturer at Damascus Univ./Syria - Former Audit Manager at PwC/Syria
Additional affiliations
February 2018 - present
Ishik University
Position
  • Lecturer
September 2016 - July 2017
Damascus University
Position
  • Lecturer
Education
March 2014 - July 2016
Damascus University
Field of study
  • Auditing
September 2010 - July 2013
Damascus University
Field of study
  • Auditing
September 2008 - December 2010
Planning Institute for Social and Economics Development
Field of study
  • Economic & Social Planning

Publications

Publications (11)
Presentation
Full-text available
An international workshop on “International Accounting and Auditing Standards” was held in March 29th, 2022, in Erbil, KRG-Iraq by Faculty of Administrative Sciences and Economics, Tishk International University. The keynote speakers was Dr. Samer H. Alssabagh, CFO of Falcon Group, with a session entitled "The International Financial Reporting Sta...
Article
Full-text available
This paper aims to identify the most frequent fraud risk factors that affect the nature, timing, and extent of planned audit procedures. The perceptions of both international and local external auditors in the Kurdistan Region, Iraq, were investigated. In general, it was found that the respondents were more interested in assessing fraud risk factor...
Thesis
Full-text available
The study aimed to test the effect of quantification Risks of Material Misstatements (RMM) in improving the accuracy of Audit Risk Assessment (ARA), as well as identifying the significant differences in the extent of substantive procedures resulting from the two methods of measuring risks of material misstatements (qualitative/quantitative). The re...
Thesis
Full-text available
هدفت الدراسة اختبار أثر القياس الكمّي لمخاطر الأخطاء الجوهرية في تحسين دقة تقييم خطر التدقيق، بالإضافة إلى بيان معنوية الاختلافات في مدى الإجراءات الجوهرية الناجمة عن طريقتي قياس مخاطر الأخطاء الجوهرية (النوعية/ الكمّية). اتبع الباحث سلسلة من الخطوات المنهجيَّة لتحقيق هدف الدراسة؛ فقد وضع إطاراً مُقترحاً للقياس الكمّي لمخاطر الأخطاء الجوهرية، ومن...
Article
Full-text available
The study aimed to identify the extent of auditors’ response to assessed risks of material misstatement due to fraud. To achieve the study objective a questionnaire was developed that included the most important audit procedures designed as responses to assessed risks of material misstatement due to fraud which are classified according to the Inter...
Article
Full-text available
The study aimed to identify the extent of auditors’ commitment by assessment factors of material misstatements risks due to fraud. To achieve the study objective a questionnaire was developed that included the fraud risk factors which are classified according to the International Auditing Standards into two main groups: factors relevant to fraudule...
Article
Full-text available
This study aimed to identify the extent of reliance of accredited auditors at Syrian Commission on Financial Markets and Securities (SCFMS) on tests of controls to assess the risks of material misstatements at the account-level. To achieve the study objective a questionnaire was developed that included tests of controls used during assessment risk...
Article
Full-text available
This study aimed to identify the extent of auditors’ commitment by assessment risks of material misstatements at financial statement level. To achieve the study objective a questionnaire was developed that included sub-components of the risks of material misstatements at financial statements level represented by Inherent Risks (IR) and Control Risk...
Article
Full-text available
هدفت هذه الدراسة إلى التعرف على مدى التزام مدققي الحسابات بتقييم عوامل مخاطر الأخطاء الجوهرية الناجمة عن الاحتيال. ولتحقيق هدف الدراسة تم تطوير استبانة اشتملت على عوامل مخاطر الأخطاء الجوهرية الناجمة عن الاحتيال والمُصنَّفة بموجب معايير التدقيق الدوليَّة إلى مجموعتين رئيستين هما عوامل ذات صلة بالتقارير المالية الاحتيالية، وأخرى ذات صلة بسوء تخصيص ا...
Article
Full-text available
Basic accounting system was released under the Legislative Decree No. (490) dated 26/12/2007, to replace the unified accounting system issued under the Regulatory Decree No. (287) dated 25/01/1978, and considered effective as of 1/1/2009. This study aimed to identify the role of the basic accounting system in preparing the production and domestic p...
Thesis
Full-text available
تهدف هذه الدراسة إلى تسليط الضوء على أهميَّة دراسات الجدوى الاقتصادية المُقدَّمة للمصارف والمُعدَّة من قبل مراجع الحسابات ودورها في ترشيد قرار منح الائتمان من جهة , إضافة إلى بيان المسؤوليَّات المُلقاة على عاتق مراجع الحسابات في حال عدم دقة الدراسات التي يقوم بإعدادها من جهة أخرى . وقد تم ذلك من خلال دراسة ميدانية في المصرف العقاري السوري باستخدام...

Questions

Question (1)
Question
If dependent variable is continuous (percentages) and independent variables are ordinal; consist of 3 levels: low (1), medium (2), high (3).

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Cited By

Projects

Projects (2)
Project
Dear Colleagues, This Special Issue of Economies aims to highlight contemporary research into business ecosystems in the environmental goods and services sector (EGSS). The importance of this economic sector has grown steadily since the beginning of the 20th century as environmental problems have become social and economic problems. The importance of EGSS became clear when it was discovered that there is no possibility to maintain the rest of the economy if there is no sustainable development based on EGSS. This conclusion brings many challenges due to the highly turbulent business environment, achieving, shaping, and above all, maintaining the competitiveness of enterprises involved in the business ecosystems in EGSS. Relations between business entities in EGSS create inter-organizational networks based on the complexity of relationships, green supply chains, responsibility, environmental protection, green job creation, and adaptation time to changing legal regulations, green taxes and fees, and, finally, business ecosystem transformations. Their role in these networks is still being researched because, in EGSS, there are different management directions (environmental management and environment management) and strategies that relate to different areas of economic activity – environment protection and resource management. Economies is inviting researchers and academicians to submit their work to a Special Issue dedicated to “Business Ecosystems in the Environmental Goods and Services Sector”. Some potential topics include transformations towards sustainable development, green jobs and green labor market, sustainable development, green innovations related to EGSS development, business ecosystem models, and environmental economy or green economy. The insights gained will be useful for students, practitioners, and policymakers. Dr. Adam Sulich Guest Editor details: https://www.mdpi.com/journal/economies/special_issues/Business_Ecosystem_Research_Environmental_Goods_Services_Sector
Project
This project is a series of related researches to investigate and establish logic relations among the following variables: 1. Audit Risk Assessment at the financial Statement Level & Audit Sample Size. 2. Audit Risk Assessment at the Assertion Level & Audit Sample Size. 3. Audit Risk Model: Professional Judgment Vs. Statistical Methods. 4. Monetary Unit Sampling (MUS) & Audit Sample Size. 5. Classical Variable Sampling (CVS) & Audit Sample Size. 6. Audit Risk Assessment: Quantification Vs. Qualitative 7. A Proposed Model for Quantifying the Risks of Material Misstatements (RMM).