Zobrazeno 1 - 10
of 37
pro vyhledávání: '"Neila Boulila Taktak"'
Autor:
Helmi Hentati, Neila Boulila Taktak
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 22, Iss 4, Pp 631-656 (2023)
Research Question: What is the impact of the use of Internet technology on the financial and non-financial performance of accounting firms? Motivation: The evaluation of the performance of an accounting firm is based on the technological factor. This
Externí odkaz:
https://doaj.org/article/ba924fe70298416da9b6f8709ad33524
Publikováno v:
Contabilitate şi Informatică de Gestiune, Vol 20, Iss 1, Pp 132-153 (2021)
Research Question: What are the factors that influence the intention of Tunisian accounting firms to adopt the "XBRL" accounting information system? Motivation: The low level of awareness about XBRL adoption especially in developing countries and the
Externí odkaz:
https://doaj.org/article/b615091cfea54044906a28762dc39d48
Publikováno v:
International Journal of Economics and Financial Issues, Vol 7, Iss 3, Pp 180-185 (2017)
The purpose of this paper is to study the effect of political connections on debt access in the case of Tunisian firms before and after the 2011 uprising. The results show that the impact of political connections on debt access differs according to t
Externí odkaz:
https://doaj.org/article/df17579387014ee6bd6021e5ac101905
Publikováno v:
Academic Finance, Vol 8, Iss 1 (2017)
L’objectif de cet article est d’étudier l’effet de la connexion politique sur l’accès à l’endettement des entreprises tunisiennes. La recherche a été menée auprès de 32 entreprises tunisiennes cotées pendant la période 2007-2012. L
Externí odkaz:
https://doaj.org/article/1e2c770222d348dea26c1f84a98dfecf
Autor:
Neila Boulila Taktak, Afef Khalil
Publikováno v:
Journal of Islamic Accounting and Business Research. 11:1807-1825
Purpose The purpose of this study is to examine the relationship between corporate governance and financial soundness of Islamic banks. Precisely, this study examines the Shariah Board’s characteristics and empirically diagnoses its impact on the f
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d80994445f10281c11415037a76e5f47
https://doi.org/10.1108/jiabr-08-2018-0127
https://doi.org/10.1108/jiabr-08-2018-0127
Autor:
Asma Hkimi, Neila Boulila Taktak
Publikováno v:
Contemporary Research in Accounting and Finance ISBN: 9789811682667
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2fd4d394ccc9ba7b9757e6e7e2980960
https://doi.org/10.1007/978-981-16-8267-4_8
https://doi.org/10.1007/978-981-16-8267-4_8
Publikováno v:
Journal of Risk and Financial Management, Vol 14, Iss 564, p 564 (2021)
Journal of Risk and Financial Management; Volume 14; Issue 11; Pages: 564
Journal of Risk and Financial Management; Volume 14; Issue 11; Pages: 564
In this paper, we offer a novel contribution to Islamic accounting literature by examining the determinants of Investment Account Holder (IAH) disclosure in Islamic banks’ annual reports. Using data from Islamic banks around the world, our regressi
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::8d14d5087f6fb9ee282d1b5b59a939a5
https://www.mdpi.com/1911-8074/14/11/564
https://www.mdpi.com/1911-8074/14/11/564
Publikováno v:
Saidani, R, Taktak, N B & Hussainey, K 2020, ' The investment account holders disclosure level in the annual reports of Islamic banks: construction of IAHs disclosure index ', Singapore Economic Review . https://doi.org/10.1142/S0217590820420035
This paper aims to measure the IAHs disclosure level in the annual reports of Islamic banks. To do this, we develop a specific IAHs disclosure index based on Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::811ee4b2bba8e0c1fb19ba4c44cb436c
https://researchportal.port.ac.uk/portal/en/publications/the-investment-account-holders-disclosure-level-in-the-annual-reports-of-islamic-banks-construction-of-iahs-disclosure-index(ed8f607c-a10e-427e-9746-b8dd2d56e2e0).html
https://researchportal.port.ac.uk/portal/en/publications/the-investment-account-holders-disclosure-level-in-the-annual-reports-of-islamic-banks-construction-of-iahs-disclosure-index(ed8f607c-a10e-427e-9746-b8dd2d56e2e0).html
Publikováno v:
EuroMed Journal of Business. 13:60-74
PurposeThe purpose of this paper is to examine whether coordination between external auditors and the internal audit function affect the timeliness of audit reports as proxied by audit delay.Design/methodology/approachThis study uses a survey of chie
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::614f356913b8cdfc8dfc7de8e4a82f82
https://doi.org/10.1108/emjb-10-2016-0026
https://doi.org/10.1108/emjb-10-2016-0026
Publikováno v:
Managerial Auditing Journal. 33:450-469
Purpose This paper aims to investigate the association between internal audit function (IAF) characteristics and internal control quality. Design/methodology/approach Using data gathered from 59 chief audit executives from Tunisian listed companies,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d4c1eb97794f52f1834997b4c8979cfa
https://doi.org/10.1108/maj-06-2017-1579
https://doi.org/10.1108/maj-06-2017-1579