Thesis Chapters by Ibrahim Elmadhoun
Master Degree, 2011
The study has aimed to identify the internal auditor's role in activating the risk management in ... more The study has aimed to identify the internal auditor's role in activating the risk management in the banks operating in Gaza Strip. The study presents the concept of the internal audit in the banks and the statement of its importance, objectives, and principles. Then, it has addressed the role of the internal auditor in risk management in the banks. the descriptive-analytical method has been used in the study to collect the data from the primary and secondary sources in which the data were collected through a questionnaire specially prepared for this purpose. It is distributed to the population consisting of (50) internal auditors in banks in Gaza Strip. Also, the statistical analysis program (SPSS) has been used to analyze the data and test the hypothesis . The study has found a set of results that are the most important. Firstly, the internal auditor should be conscious of the importance of his role in activating risk management in the banks operating in the Gaza Strip. Secondly, he should recognize the importance of a robust system for internal audit works. Thirdly, his important role in the monitoring and assessment of the risk management system in the bank. The study also has found that it is not the function of the internal auditor to identify the risks and manage them, but his role is to provide the consultations and recommendations on risk management. And, it is important to be coordination between the internal audit and the risk management to ensure efficient workflow in the bank.
Moreover, the study has found some essential recommendations. It is important to increase the coordination between the internal auditors and the risk management in the banks and to work to enhance the skills and knowledge of the internal auditors to enable them to perform effectively in the field of risk management. Furthermore, the study has recommended the strength of the pillars and the foundations of the independence of the internal auditor to be able to perform his duties to the fullest.
Teaching Documents by Ibrahim Elmadhoun
Accounting principles, 2020
"Accounting principles are man-made. Unlike the principles of physics, chemistry, and other natur... more "Accounting principles are man-made. Unlike the principles of physics, chemistry, and other natural sciences, accounting principles were not deducted from basic axioms, nor can they be verified by observation and experiment. Instead, they have evolved. This evolutionary process is going on constantly accounting principles are not eternal truths
Papers by Ibrahim Elmadhoun
International Journal for Research in Applied Science and Engineering Technology, 2022
It is clear how important is the measure of Economic Value-Added and preference that this measure... more It is clear how important is the measure of Economic Value-Added and preference that this measure has over traditional performance measures. This measure is based on creating value for the company, and this measure is distinguished by taking into account invested capital, whether owned or borrowed. In addition, studies have shown that the measure of Economic Value Added increases the performance of the company and the performance of the management working. This measure affects the market value of the company and its use leads to maximizing the wealth of shareholders, and like all performance measures he has supporters and has critics. One of the criticisms directed against him is that he measures performance on the short level, as he cares about results, not causes, and the most important criticism directed at him is his dependence on accounting profit in the financial statements whether these statements represent the actual performance of the company or not.
Journal of emerging technologies and innovative research, Oct 1, 2021
This paper, reviewed the effect of Earnings Management by Discretionary Accruals on Profitability... more This paper, reviewed the effect of Earnings Management by Discretionary Accruals on Profitability ratios (Return on Assets (ROA), Return on Equity (ROE), Return on investment (ROI), Return on Capital Employed (ROCE), Operating Cash Flow Margin (OCFM), Operating Income Margin (OIM), Gross Profit Margin (GPM), and Net Profit Margin (NPM). The Earnings Management value was calculated for (52) companies listed on the Dubai Financial Market for 5 years from 2014 to 2018. The results showed that companies practiced Earnings Management activities in varying proportions. In addition, this paper includes the calculation of the profitability ratios for all sample companies. The regression analysis results showed there is appositive effect of earnings management on (ROA, ROE, and ROI), and there is negative effect of earnings management on operating cash flow margin OCFM, in addition there is no effect of earnings management on (ROCE, OIM, GPM, and NPG)
Carbon accounting creates a competitive advantage for companies; henceforth, policymakers in comp... more Carbon accounting creates a competitive advantage for companies; henceforth, policymakers in companies and institutions nowadays are relying on carbon accounting to take decisions regarding climate change and environmental conservation. The development of carbon accounting would addeconomic value to companies and public institutions. The importance of this study is to demonstrate the significance of carbon accounting and how it relates to climate risk management.Besides, this study shows the impact of carbon accounting disclosure on raising the awareness of investors.
International Journal for Research in Applied Science and Engineering Technology
In this paper, we reviewed the impact of Real Earnings Management on the Economic Value Added. Th... more In this paper, we reviewed the impact of Real Earnings Management on the Economic Value Added. The real earnings management value was calculated for (52) companies listed on the Dubai Financial Market through (Sales Manipulation, Production Costs Manipulation, and Discretionary Expenses Manipulation), the period of study 5 years from 2014 to 2018, the results showed that companies practiced real earnings management activities in varying proportions. In addition, we calculated the economic value added without adjustments and with additional adjustments for all sample companies. To test the validity of the hypothesis, we used a regression analysis by applying the three empirical models. Through the results of the analysis, we accepted the alternative hypothesis it's mean we funded the negative effect of real earnings management on economic value added (negative significance
International Journal of Science and Research (IJSR), 2020
Carbon accounting creates a competitive advantage for companies; henceforth, policymakers in comp... more Carbon accounting creates a competitive advantage for companies; henceforth, policymakers in companies and institutions nowadays are relying on carbon accounting to take decisions regarding climate change and environmental conservation. The development of carbon accounting would add economic value to companies and public institutions. The importance of this study is to demonstrate the significance of carbon accounting and how it relates to climate risk management. Besides, this study shows the impact of carbon accounting disclosure on raising the awareness of investors.
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Thesis Chapters by Ibrahim Elmadhoun
Moreover, the study has found some essential recommendations. It is important to increase the coordination between the internal auditors and the risk management in the banks and to work to enhance the skills and knowledge of the internal auditors to enable them to perform effectively in the field of risk management. Furthermore, the study has recommended the strength of the pillars and the foundations of the independence of the internal auditor to be able to perform his duties to the fullest.
Teaching Documents by Ibrahim Elmadhoun
Papers by Ibrahim Elmadhoun
Moreover, the study has found some essential recommendations. It is important to increase the coordination between the internal auditors and the risk management in the banks and to work to enhance the skills and knowledge of the internal auditors to enable them to perform effectively in the field of risk management. Furthermore, the study has recommended the strength of the pillars and the foundations of the independence of the internal auditor to be able to perform his duties to the fullest.