The Role of the Financial Audit Report on the Decision-Making in the Economic Institution: An Analytical Study of Sonatrach
| المصدر: | مجلة البحوث في العلوم المالية والمحاسبية |
|---|---|
| الناشر: | جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Afif, Ramdani (Author) |
| مؤلفين آخرين: | Mekid, Ali (Co-Author) |
| المجلد/العدد: | مج7, ع1 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2022
|
| الشهر: | يونيو |
| الصفحات: | 641 - 664 |
| DOI: |
10.37169/1992-007-001-032 |
| ISSN: |
2543-3725 |
| رقم MD: | 1309490 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Financial Audit Report | Decision-Making
|
| رابط المحتوى: |
عدد مرات التحميل
8
| LEADER | 02094nam a22002417a 4500 | ||
|---|---|---|---|
| 001 | 2068707 | ||
| 024 | |3 10.37169/1992-007-001-032 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 694592 |a Afif, Ramdani |e Author | ||
| 245 | |a The Role of the Financial Audit Report on the Decision-Making in the Economic Institution: |b An Analytical Study of Sonatrach | ||
| 260 | |b جامعة محمد بوضياف المسيلة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |c 2022 |g يونيو | ||
| 300 | |a 641 - 664 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b Introduction: This study aims to analyze and determine the role of the financial audit report on decision-making in SONATRACH. Hence, it focuses on using different models and tools to ensure hypotheses test and purposes achievement. Results: Findings show that the financial audit report is financial information that has quality. Moreover, the financial audit impacts the integrity and equity of the financial situation; Therefore, its role is to support the board of directors to control the financial performance, keep up, and improve institutional purposes and activities. Discussion: Through the analysis of the financial and administrative activities and performance, the financial audit report is a reliable indicator in decision-making in SONATRACH from the perspective of support, confirmation, and evaluation. | ||
| 653 | |a التدقيق المالي |a اتخاذ القرار |a المراجعة المالية |a المراجعة الوظيفية | ||
| 692 | |b Financial Audit Report |b Decision-Making | ||
| 700 | |9 496268 |a Mekid, Ali |e Co-Author | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 032 |e Journal of Research in Finance and Accounting |f Mağallaẗ al-buḥūṯ fī al-ՙulūm al-māliyaẗ wa al-muḥāsabiyaẗ |l 001 |m مج7, ع1 |o 1992 |s مجلة البحوث في العلوم المالية والمحاسبية |v 007 |x 2543-3725 | ||
| 856 | |u 1992-007-001-032.pdf | ||
| 930 | |d y |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1309490 |d 1309490 | ||
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