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- Title
" دراسة تحليلية للتفاعل بين العوامل المؤثرة علي مراجعة قياس القيمة العادلة بالإعتماد علي النمذجة الهيكلية التفسيرية ": بحث مستخلص من رسالة دكتوراه الفلسفة في المحاسبة بعنوان: " منهج نمذجة هيكلي مقترح لتحليل التفاعل بين العوامل المؤثرة علي عملية مراجعة قياس القيمة العادلة - دراسة تجريبية.
- Authors
محمد السيد جمال ا أمين السيد أحمد ل بدر نبيه أرسانيو
- Abstract
Purpose: This study aims to analyze the factors affecting the fair value measurements (FVM) audit process, in light of previous literature and audit standards, to develop a clear structural modeling of those factors and the interactions between them. Design/Methodology/Approach: Interpretive structural modeling (ISM) was relied upon to study the relationships between the factors, followed by MICMAC analysis to classify them as drivers and dependent factors. Findings: The results show that both the Role of regulators & the Ambiguity of standards related to FVM are the most important factors that were identified and entered at the bottom of the model, while the personal judgment factor and audit fees, appears at the top of the hierarchy of the proposed model (SMAFVM). The final MICMAC output evidences that there are two linkage key factors, they are Estimation Uncertainty & Valuation Specialists. Research Limitations: This model is developed by using some empirically identified key factors affecting the FVM audit process. Moreover, brainstorming sessions were used to shortlist the key factors. Thus, the carrying of personal perceptions and biases into the short listing cannot be ruled out. Practical Implications: The results provide clear insights to auditors regarding the factors affecting the FVM audit process, and the interactions relationships between them, which works to clarify the full picture of the FVM audit process environment, and supports the auditor’s judgment and evaluation. Originality/Value: This study is among the early literature that rely on ISM to analyze relationships between factors as well as attempt to classify them. In light of this, the study adds great value from a theoretical standpoint for accounting and auditing, and also contributes to improve and develop practical practice from a practical standpoint.
- Subjects
AUDITING standards; FAIR value; AUDITING fees; STRUCTURAL models; AUDITORS; AUDITING
- Publication
Financial & Business Studies Journal / Maǧallaẗ Al-Dirāsāt Al-Māliyyaẗ wa Al-Tiǧāriyyaẗ, 2024, Vol 34, Issue 2, p460
- ISSN
1687-3440
- Publication type
Article