All Outputs (4)

Audit Committee chair characteristics and Earnings Management : Evidence from the UK (2020)
Thesis
Al-Refiay, H. A. N. (2020). Audit Committee chair characteristics and Earnings Management : Evidence from the UK. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4923012

The primary objective of this study is to examine the impact of audit committee chair characteristics on earnings management. Previous studies have paid little attention to the audit committee chair characteristics and their effect on earnings manage... Read More about Audit Committee chair characteristics and Earnings Management : Evidence from the UK.

Essays on the economic consequences of information asymmetry and accounting conservatism in the mergers and acquisitions market (2020)
Thesis
Elgendi, H. Y. H. Essays on the economic consequences of information asymmetry and accounting conservatism in the mergers and acquisitions market. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4354060

Merger and acquisition (M&A) transactions arguably represent one of the most significant events that firms might experience over their lifecycles; yet many transactions are value-neutral or value-destroying for shareholders of acquiring firms. Throug... Read More about Essays on the economic consequences of information asymmetry and accounting conservatism in the mergers and acquisitions market.

International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq (2019)
Thesis
Al-Shaikh, S. S. K. International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4739187

The International Accounting Standards have been adopted almost worldwide, as a single global set of high quality and understandable accounting standards. The adoption decision is predominately driven by economic and political factors to enhance fina... Read More about International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq.

Enhancing auditors fraud risk assessment by using throughput model as a decision aid (2017)
Thesis
Al Shammakhi, B. N. S. Enhancing auditors fraud risk assessment by using throughput model as a decision aid. (Thesis). University of Hull. https://hull-repository.worktribe.com/output/4224019

Following the recommendations in the current standards (e.g., Canadian Institute of chartered accountants, IAASB, AICPA (SAS No. 82 and 99)), along with the fraud triangle factors, in this work, a decomposition approach that employs SAS No. 99 factor... Read More about Enhancing auditors fraud risk assessment by using throughput model as a decision aid.