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The impact of business risk audit on the quality of IFRS application

This study aims to explore the impact of a business risk-based audit approach in quality application of International Financial Reporting Standards in Kurdistan International Islamic Bank for Investment and Development in Erbil, for the period (2005-2020). The quantitative approach was adopted where...

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Main Authors: Shatha, AL-Khayyat, Sharofiddin, Ashurov, Al-Shaghdari, Fahd Mohammed Obad
Format: Article
Language:English
Published: HRMARS 2023
Subjects:
HG Finance
HG1501 Banking
HG3368 Islamic Banking and Finance
Online Access:http://irep.iium.edu.my/108819/7/108819_The%20impact%20of%20business%20risk%20audit%20on%20the%20quality%20of%20IFRS%20application.crdownload
http://irep.iium.edu.my/108819/
https://hrmars.com/index.php/IJARBSS/article/view/19806/The-Impact-Of-Business-Risk-Audit-on-the-Quality-of-IFRS-Application
http://dx.doi.org/10.6007/IJARBSS/v13-i11/19806
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spelling my.iium.irep.1088192023-12-18T01:11:04Z http://irep.iium.edu.my/108819/ The impact of business risk audit on the quality of IFRS application Shatha, AL-Khayyat Sharofiddin, Ashurov Al-Shaghdari, Fahd Mohammed Obad HG Finance HG1501 Banking HG3368 Islamic Banking and Finance This study aims to explore the impact of a business risk-based audit approach in quality application of International Financial Reporting Standards in Kurdistan International Islamic Bank for Investment and Development in Erbil, for the period (2005-2020). The quantitative approach was adopted where the financial statements were analysed using multiple regression models to test the relationship between operating risk, liquidity risk, credit risk, capital risk and financial reporting quality standards. The results show that there is a significant relationship between business risk and the quality of financial reports, which demonstrates the importance of effective audit in enhancing the accounting disclosure. While the liquidity risk relationship was marginal significance. HRMARS 2023-11-28 Article PeerReviewed application/pdf en http://irep.iium.edu.my/108819/7/108819_The%20impact%20of%20business%20risk%20audit%20on%20the%20quality%20of%20IFRS%20application.crdownload Shatha, AL-Khayyat and Sharofiddin, Ashurov and Al-Shaghdari, Fahd Mohammed Obad (2023) The impact of business risk audit on the quality of IFRS application. International Journal of Academic Research in Business and Social Sciences, 13 (11). pp. 8081-8105. E-ISSN 2222-6990 https://hrmars.com/index.php/IJARBSS/article/view/19806/The-Impact-Of-Business-Risk-Audit-on-the-Quality-of-IFRS-Application http://dx.doi.org/10.6007/IJARBSS/v13-i11/19806
institution Universiti Islam Antarabangsa Malaysia
building IIUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider International Islamic University Malaysia
content_source IIUM Repository (IREP)
url_provider http://irep.iium.edu.my/
language English
topic HG Finance
HG1501 Banking
HG3368 Islamic Banking and Finance
spellingShingle HG Finance
HG1501 Banking
HG3368 Islamic Banking and Finance
Shatha, AL-Khayyat
Sharofiddin, Ashurov
Al-Shaghdari, Fahd Mohammed Obad
The impact of business risk audit on the quality of IFRS application
description This study aims to explore the impact of a business risk-based audit approach in quality application of International Financial Reporting Standards in Kurdistan International Islamic Bank for Investment and Development in Erbil, for the period (2005-2020). The quantitative approach was adopted where the financial statements were analysed using multiple regression models to test the relationship between operating risk, liquidity risk, credit risk, capital risk and financial reporting quality standards. The results show that there is a significant relationship between business risk and the quality of financial reports, which demonstrates the importance of effective audit in enhancing the accounting disclosure. While the liquidity risk relationship was marginal significance.
format Article
author Shatha, AL-Khayyat
Sharofiddin, Ashurov
Al-Shaghdari, Fahd Mohammed Obad
author_facet Shatha, AL-Khayyat
Sharofiddin, Ashurov
Al-Shaghdari, Fahd Mohammed Obad
author_sort Shatha, AL-Khayyat
title The impact of business risk audit on the quality of IFRS application
title_short The impact of business risk audit on the quality of IFRS application
title_full The impact of business risk audit on the quality of IFRS application
title_fullStr The impact of business risk audit on the quality of IFRS application
title_full_unstemmed The impact of business risk audit on the quality of IFRS application
title_sort impact of business risk audit on the quality of ifrs application
publisher HRMARS
publishDate 2023
url http://irep.iium.edu.my/108819/7/108819_The%20impact%20of%20business%20risk%20audit%20on%20the%20quality%20of%20IFRS%20application.crdownload
http://irep.iium.edu.my/108819/
https://hrmars.com/index.php/IJARBSS/article/view/19806/The-Impact-Of-Business-Risk-Audit-on-the-Quality-of-IFRS-Application
http://dx.doi.org/10.6007/IJARBSS/v13-i11/19806
_version_ 1787131904503316480
score 13.211869

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