ACCOUNTING

This study investigates the usage of real earnings management in the listed companies in the Malaysian stock market and whether this usage is informative or opportunistic from the capital market perspective. We used Roychowdhury model (2006) to estimate three measures of REM namely; price discounts, discretionary expenses, and manufacturing cost. By using a sample of the manufacturing industries for the period from 2002 – 2010, we found evidence about the opportunistic use of the REM to affect the accounting earnings. But, regarding the capital market perspective, we found that the investors are unaware of the REM and they are misled by such practices because they rely heavily on the fixed number of earnings. Thus, the findings of the study provide evidence about the managers’ tendency to use REM techniques opportunistically, but the market is unable to evaluate such practices correctly.

This study aims to identify the possibility of integration between Six Sigma approach and Balanced Scorecard )BSC( of Palestinian
Shareholding Industrial companies. The study achieved its goal by identifying relationship between the Six Sigma approach and the dimensions
of the Balanced Scorecard )BSC(: )Customer perspective, Financial perspective, Learning and development perspective, Internal processes
perspective, the Social perspective(, In addition, the study attempts to identify the difficulties that hinder the integration of the approaches.
To achieve the objectives of the study, the descriptive analytical approach has been used. A questionnaire was designed and distributed to
administrative employees in the shareholding industrial companies listed on the Palestine Exchange, which number )13( companies. The
results of the study found that the Palestinian Shareholding Industrial companies implement the integration approach by focusing companies
on benefiting from the benefits generated by the integration of the Six Sigma approach and Balanced Scorecard. It also asserted the presence
and impact of a direct relationship between the Six Sigma approach and the dimensions of the Balanced Scorecard. The results also show that
there are difficulties and obstacles faced by companies when applying the integration of Six Sigma approach and Balanced Scorecard. The two
researchers presented a number of recommendations, the most important of which are: The need to prepare for the preparation of trained
professional personnel based on the Six Sigma methodology, as well as on how to deal with balanced performance card in order to respond
to rapid environmental changes.

This study aims at identifying the techniques of Forensic Accounting represented in procedures, activities, investigations and the evaluating processes that help the forensic accountant confront the practice of creative accounting methods, this can be achieved by relying on the point of views of the forensic system, the internal and external auditors of public shareholding companies listed in the Palestine Exchange. The study was based on the analytical descriptive approach in the presentation and analysis of the results. A questionnaire was designed for this purpose, and it was distributed to and a sample audience has been surveyed; a sample of (129) form were handed out, of which 105 were retrieved. The results showed that the courts relied on external auditors and financial arbitrators to resolve financial disputes. The results also showed that the practice of creative accounting techniques in the financial statements was generally weak. It showed that the highest practice of cre...

The study aimed to identify the effectiveness of the role of audit committees to combat money laundering on the operating banks in Palestine, through the clarification of the committee's commitment to the tasks, their specific responsibilities, and the required efficient role in combating money laundering. It also aimed at clarifying the extent of the committee's continuation in evaluating the internal control systems and supporting the internal and external auditing to combat money laundering. To achieve the objectives of the study, a questionnaire was designed and distributed to members of the audit committee, internal auditors, and external auditors of the banks,(17) banks represented the study sample, (15) of them responded to the researcher. The questionnaire addressed investigated banks by identifying (3) questionnaires for each bank and ( 5 ) questionnaires for each of the external auditors in each auditing company. The results revealed, that audit committees have commitment to the implementation of the tasks, and  responsibilities assigned to them ,and have the necessary authority to implement their role effectively to combat money laundering, also the role of audit committees contributed to the evaluation of the internal control system, support the internal and external audit function to combat money laundering.
The researcher has offered a number of  recommendations, the most important ones include: the Charter of the Audit Committee's should include: tasks, specific responsibilities and  authorities, to be  a source of power and authority for the members of the Committee to implement its role effectively,  And that the final report should contain in addition to the financial statements, the tasks that carried out by the Audit Committee during the year in order to increase the effectiveness of the role of audit committees in the evaluation of internal control systems.

هدفت الدراسة إلى التعرف على مدى توافر مقومات تطبيق منهج Six Sigma في الشركات الصناعية المساهمة العامة الفلسطينية،وبيان مدى مساهمة تطبيق منهج سيجما ستة Six Sigma في تخفيض تكاليف الجودة، وقياس أثر حجم الشركة وربحتها على تطبيق منهج سيجما ستة، والتعرف على الصعوبات التي تحول دون تطبيق منهج سيجما ستة. ولتحقيق أهداف الدراسة قام الباحث بتصميم استبانة تم توزيعها على المدراء الماليين وأقسام الجودة في الشركات الصناعية المساهمة العامة الفلسطينية والبالغ عددها ( 13 ) شركة. وقد أظهرت النتائج أنه يتوفر لدى الشركات الصناعية مقومات تطبيق منهج سيجما ستة وبدرجة كلية جيدة، مما يدل على أن الشركات الصناعية الفلسطينية لديها البيئة المناسبة لتطبيق منهج سيجما ستة، كما وأظهرت النتائج أن الشركات تستخدم منهج سيجما ستة في ترشيد تكاليف الجودة، كما وتبين عدم وجود تأثير لحجم الشركة وربحيتها على تطبيق منهج سيجما ستة، كما أظهرت النتائج أن هناك صعوبات قد تحد من تطبيق منهج سيجما ستة. وقد قدم الباحث مجموعة من التوصيات من أهمها: ضرورة قيام الشركات بتطبيق منهج سيجما ستة Six Sigma بجميع مقوماته بدرجة التزام عالية وبالتالي جني الفوائد المتحققة من تطبيق المنهج.

This study aims to identify the availability of the ingredients of implementing Six Sigma approach in Palestinian shareholding industrial companies and the extent of the contribution of applying Six Sigma approach in reducing quality costs, in addition to measuring the impact of size and profitability of the company on implementing six sigma approach and identifying difficulties that prevent applying six sigma approach. To achieve the objectives of the study, the researcher designed a questionnaire and distributed it to CFOs and sections of quality in companies. 13 industrial public shareholding companies represented the study sample. The results revealed that the ingredients of implementing Six Sigma approach are available at industrial companies, which indicates that Palestinian industrial companies have the appropriate environment for using Six Sigma approach. The results showed that companies are using Six Sigma approach to reduce the cost of quality. Also, the results showed no effect of the size and profitability of the company on applying Six Sigma approach. Furthermore, there were difficulties that limit applying Six Sigma approach. The researcher has offered a number of recommendations, the most important of which are: applying Six Sigma approach with all its ingredients with a high degree of commitment and endeavouring to get all the benefits realized from applying Six Sigma approach.

تهدف الدراسة الى استكشاف مدى ممارسة ادارة المصارف الفلسطينية المساهمة العامة المدرجة في بورصة فلسطين لإدارة الأرباح, وفحص تأثير احدى العوامل المؤثرة على تلك الممارسة, والمتمثلة في عوامل جودة المراجعة عبر(حجم أتعاب مراجع الحسابات, حجم شركة المراجعة, نسبة الرافعة المالية للمصارف, وتأثير حجم المصارف) في الحد من ممارسات ادارة الأرباح, حيث تلجأ بعض ادارات الشركات الى ممارسات ادارة الأرباح من خلال التأثير في عمليات القياس والافصاح المحاسبي بالشكل الذي يخدم مصالحها مستغلة بذلك المرونة في المعايير المحاسبية الدولية للاختيار بين الطرائق والسياسات المحاسبية البديلة. ولتحقيق أهداف الدراسة تم استخدام نموذج جونز المعدل, والذي يركز على قياس الاستحقاقات الكلية لقياس ممارسات ادارة الأرباح, وتتألف عينة الدراسة من جميع المصارف الفلسطينية المساهمة العامة البالغة (6) مصارف, على مدار سلسة زمنية من العام 2014-2016, وقد أظهرت النتائج أن المصارف قد قامت بممارسة ادارة الأرباح خلال سنوات الدراسة, اضافة الى وجود علاقات متباينة بين أبعاد جودة المراجعة وادارة الأرباح, وقد قدم الباحث مجموعة من التوصيات من أهمها: التأكيد على توفير بيئة مراجعة ذات جودة عالية, من خلال التزام شركات المراجعة بالإرشادات الواردة في معايير جودة الأداء من أجل تحسين مستوى أداء مهنة المراجعة في فلسطين, وتشجيع مكاتب المراجعة الفلسطينية على الارتباط بالشركات المساهمة العامة خصوصا قطاع المصارف, من أجل الحصول على حصة سوقية جيدة في السوق الفلسطينية مقارنة مع شركات المراجعة العالمية والتي تمتلك الموارد والامكانات والشهرة وتلتزم بمعايير صارمة للجودة, الأمر الذي يعزز من جودة المراجعة, والاهتمام بحجم أتعاب مراجعين الحسابات بالتناسب مع الجهد وحجم العمليات ومخاطر المراجعة, والذي سيؤثر في الحد من التحريفات وممارسات ادارة الأرباح ويحسن من جودة التقارير المالية.

This study aimed to investigate the existence of the earnings management practices of the public shareholding Palestinian banks listed in Palestine Exchange (PEX), and tests the impact of auditing quality  factors  represented by the audit fees, audit size (Big 4), size of bank and leverage ratio of bank on reducing the earnings management practices. To achieve the objectives of the study, the researcher used Modified Jones Model, which focuses on measuring the total accruals of the measurement of earnings management practices. The sample of the study consisted of the six public shareholding banks in Palestine during 2014-2016.The results of the study revealed that the public shareholding banks have been exercising earnings management during period of the study, in addition to having variable relationships among audit quality ingredients and earnings management. The researcher recommended emphasizing the necessity to provide high-quality audit environment, through the compliance with the guidelines of the performance quality standards, encouraging the Palestinian auditing firms to deal with the public shareholding companies, especially the banking sector, adhering to the strict standards of quality, and paying attention to the size of auditors' fees commensurate with the effort, volume of operations and audit risk.

PurposeThis study aims to examine the impact of implementing target costing and continuous improvement techniques in industrial companies operating in southern Palestine on achieving sustainable competitive advantage (SCA). The study mainly assesses the level of application of these techniques by Palestinian industrial companies (PICs). Furthermore, it evaluates the extent to which the integration of these two methods can impact SCA, by producing cost-effective and innovative products that meet customer demands and needs, while simultaneously achieving continuous development of the company and an SCA.Design/methodology/approachA descriptive analytical approach was used to study the target costing and continuous improvement techniques employed by industrial companies in southern Palestine. A questionnaire was administered to 415 companies in the southern West Bank to collect data on the application of target cost and continuous improvement and their impact on SCA, measured through ma...

جاءت هذه الدراسة لتلقي الضوء على مدى استخدام نظام إدارة الجودة الشاملة والذي وصلت إليه الشركات الصناعية المساهمة العامة في البيئة الأردنية, كما هدفت إلى البحث فيما إذا كان لاستخدام نظام إدارة الجودة الشاملة تأثير على تحسين الأداء المالي للشركة. وقد استخدم الباحث أسلوب المسح الشامل للمجتمع الإحصائي للدراسة المتمثل بكافة الشركات الصناعية المساهمة العامة الأردنية وعبر توزيع الاستبيانات وإجراء المقابلات الشخصية وصولا إلى الشركات المستخدمة لنظام إدارة الجودة الشاملة, والبالغ عددها 25 شركة. أما بالنسبة للأداء المالي فقد تم الحصول على مؤشراته من بورصة عمان ومركز إيداع الأوراق المالية للفترة الممتدة من العام 2005 إلى العام 2009, هذا وقد عمد الباحث إلى إتباع نوعين من المناهج الإحصائية: المنهج الإحصائي الوصفي لبيان ووصف ملامح تركيبة مجتمع الدراسة, والمنهج الإحصائي التحليلي من خلال أسلوب التحليل الملائم لطبيعة الدراسة. وقد أظهرت نتائج الدراسة أنه لا يوجد أثر لاستخدام أبعاد إدارة الجودة الشاملة على تحسين الأداء المالي في الشركات الصناعية المساهمة العامة. كما ويوصي الباحث إدارات الشركات بضرورة الاستمرار في تطبيق نظام إدارة الجودة الشاملة والالتزام بأبعاده, وأن تغير من قناعاتها ما كان سائدا في السابق, أن تحقيق جودة أعلى يتطلب تكاليف أعلى, بل ان الحقيقة ان تحسين الجودة يضمن الاستغلال والاستخدام الأمثل لطاقات القوى العاملة والآلات والمواد مما يعني خفض التكاليف.

This study was to shed light on the extent of use Total Quality Management system that applied by industrial public shareholding companies in the environment of Jordan. It also aimed to examine whether the use of Total Quality Management system has impact on improving the financial performance of the company. The researcher used the method of comprehensive survey of the study population represented by all Jordanian industrial corporations by distributing questionnaires to access to the companies using for the Total Quality Management system, The study sample was composed of 25 companies. As for the financial performance, indicators were obtained from the ASE (Amman Stock Exchange) and the SDC (Securities Depository Center) for the period (2005 to 2009). Two statistical approaches were adopted: the descriptive statistical approach to demonstrate and describe the features of the study population; and the analytical statistical approach through performing the appropriate analysis of the nature of the study. The results showed, there is no effect of using the dimensions of total quality management on improving financial performance in industrial public shareholding companies. And the researcher recommends directors of the companies that they should continue applying the system of total quality management and commitment dimensions, and change of past prevalent beliefs, that achieving higher quality requires higher costs, in fact quality improvement ensures benefiting and optimizing utilization of the energies of manpower, machinery and materials, which means lower costs.

هدفت هذه الدراسة إلى التعرف على  مدى توافر مقومات تطبيق مدخل التكلفة المستهدفة في الشركات الصناعية المساهمة العامة الفلسطينية, وبيان مدى الإدراك لمفاهيم ومبادئ وأهمية استخدام مدخل التكلفة المستهدفة في إدارة تكاليفها للحصول على منتجات بأقل التكاليف وبنفس الجودة ولتحسين الربحية, وتوضيح تأثير استخدام  مدخل هندسة القيمة على تخفيض تكلفة المنتجات وبالتالي الوصول إلى التكلفة المستهدفة, والتعرف على الصعوبات التي تحول دون تطبيق مدخل التكلفة المستهدفة وأسلوب هندسة القيمة. ولتحقيق أهداف الدراسة قام الباحث بتصميم استبانة, تم توزيعها على المدراء الماليين ورؤساء الحسابات في الشركات والبالغ عددها ( 11 ) شركة, وقد تمثلت عينة الدراسة والتي تجاوبت مع الباحث (9) شركات صناعية مساهمة عامة, والتي خاطبها الاستبيان بواقع استبانة واحدة لكل شركة.
وقد أظهرت النتائج أنه يتوفر لدى الشركات الصناعية مقومات تطبيق مدخل التكلفة المستهدفة, مما يدل على أن الشركات الصناعية الفلسطينية لديها البيئة المناسبة لتطبيق مدخل التكلفة المستهدفة, كما تبين أن الشركات تدرك مفاهيم ومبادئ وأهمية استخدام مدخل التكلفة المستهدفة في إدارة تكاليفها ولتحسين الربحية, وأن الشركات تستخدم مدخل هندسة القيمة لتحقق تخفيضاً في التكاليف وذلك للوصول إلى التكلفة المستهدفة. كما وأظهرت النتائج أن هناك بعض الصعوبات التي قد تواجهها الشركات عند تبنيها للمدخل والتي أهمها, الكلفة المالية العالية التي تفوق عائد تطبيق مدخل التكلفة المستهدفة وهندسة القيمة.
وقد قدم الباحث مجموعة من التوصيات والاقتراحات من أهمها:
قيام الشركات بتمكين مهارات وخبرات مدرائها الماليين وعبر إطلاعهم على تجارب الشركات الموجودة في دول أخرى تطبق تلك المداخل, وتشجيع القطاع الصناعي عموماً في فلسطين على مواكبة وتبني التطورات الحديثة في إدارة التكاليف ليتسنى لتلك الشركات تحقيق المزيد من الأرباح في ظل البيئة التنافسية السائدة.

This study aims at identifing the availability of the ingredients of implementing target costing entrance inPalestinian shareholding industrial companies, and the extent of awareness of the concepts, principles andthe importance of using the target costing in the management costs for the products of the lower cost andwith the same quality and to improve profitability. It aims at clarifying the effect of using of valueengineering entrance on reducing the cost of products, thus access to the target costing. In addition toidentifying the difficulties that prevent the implementation of the target costing and value engineeringmethods.To achieve the objectives of the study, a questionnaire was designed and distributed to CFOs and heads ofaccounts in the Companies, (11) companies have represented the study sample, (9) industrial publicshareholding companies responded to the researcher. The questionnaire addressed the mentionedcompanies by identifying one for each.The results revealed, that ingredients of implementing target costing en trance in industrialcompanies,which indicates that the Palestinian industrial companies have the appropriate environment forusing the target costing. It turns out that companies have awareness to the concepts, principles and theimportance of using the target costing to management costs and enhancing profitability, and that thecompanies are using value engineering entrance to achieve reduction in costs so as to reach the target cost.The results indicated that there we re some difficulties which could hinder the application. The mostimportant difficulty was the high financial costs than returns the application of the entrance to the targetcosting and value engineering.The researcher has offered a number of recommendations and suggestions, the most important ones arefocusing on companies to empower the skills and experience of CFOs with exposing them to theexperiences of companies in other countries which apply those entrances, and to encourage the industrialsector in general in Palestine to keep up with the adoption of the recent developments in the managementof costs in order to achieve more profits in an environment dominated by the competition.

The study aimed to demonstrate the impact of commitment to implementing corporate governance represented by the principles :(Ensuring the basis of an effective corporate governance framework, the protection of shareholders and investors, the equitable treatment of shareholders, the role of stakeholders in corporate governance, disclosure and transparency, the responsibilities of the board) on disclosure of social responsibility of the companies listed on the Palestine Exchange. To achieve the study objectives, the researcher designed a questionnaire, and it was distributed to the study population of (49) companies, and the elements of social responsibility were measured by using content analysis through creating an index to measure the level of disclosure of social responsibility in the annual reports to the year 2019 of companies listed on Palestine Exchange. The results showed that the highest percentage of total disclosure of the elements of social responsibility was in the bank sector, and the lowest was in the industrial and investment sectors, and there was a positive impact of some principles of governance represented (Ensuring the basis of an effective corporate governance framework, the role of stakeholders in corporate governance, disclosure and transparency, the responsibilities of the board) on disclosure of social responsibility of the companies. The researcher has offered many recommendations, the most important ones are: enhancing the interest of corporate administrations, especially the industry and investment sectors, with social responsibility and its disclosure, and the necessity of activating the laws governing which oblige companies to apply the principles of corporate governance according to high measurements, and directing companies to disclose social responsibility through the formulation of legal frameworks for social responsibility.