Digital Repository for Accounting Department

هدفت الدراسة إلى قياس مدى إلتزام المصارف الخاصة الليبية بالمبادئ الدولية لحوكمة الشركات، وذلك من وجهة نظر مديرو الإدارات العليا والوسطى، وتم استخدام المنهج الوصفي التحليلي والذي يعتبر منهجاً ملائماً لأغراضها وذلك من خلال إعداد إستبانة لتجميع البيانات والمعلومات المتعلقة بمدى تطبيق المبادئ الدولية لحوكمة الشركات وتوزيعها على مديرو الإدارات ورؤساء الأقسام في المصارف قيد الدراسة، وقد تم توزيع عدد (40) إستبانة ، والحصول على (37) منها صالحة للإستخدام في التحليل الإحصائي وبعد استخدام الأساليب الإحصائية الملائمة، فقد أظهرت نتائج الدراسة أن هناك التزاماُ عاليا من قبل المصارف قيد الدراسة نحو تطبيق المبادئ الدولية لحوكمة الشركات، وهذا الإلتزام كان متفاوتاً. arabic 133 English 0
عماد الدين سالم السويح , عبدالباسط الساسي العجيلي عمار(1-2021)

جاءت هذه الدراسة للتعرف على واقع المسؤولية الإجتماعية والإفصاح عنها في الوحدات الفندقية الليبية، وذلك من خلال معرفة مدى إدراك متخذو القرار المفهوم الواسع للمسؤولية الإجتماعيىة، وتحديد ما إذا كان هناك تفاوت في الإهتمام والتطبيق بين مجالات المسؤولية الإجتماعية لدى تلك الوحدات الفندقية، وبيان حاجة الوحدات الفندقية الليبية لتبني نموذجا للإفصاح ع المسؤولية الإجتماعية وما إذا كانت هناك معوقات تحول دون قيامها أساسا بالإفصاح عن الأنشطة الإجتماعية . وتحقيقا لذلك انتهجت الدراسة المنهج الوصفي التحليلي باعتبار أن هذا المنهج تفرضه طبيعة موضوع الدراسة، جيث بلغ مجتمع الدراسة (10) وحدات فندقية ليبية، وقام الباحث بتصميم نموذج استبانة وتم توزيعها على العينة المستهدفة حيث بلغت (50) مفردة، وتم الحصول على (47) مفردة مطابقة لإجابات وتساؤلات الدراسة واختبار فرضياتها. arabic 142 English 0
عماد الدين سالم السويح(4-2014)

The purpose of this book is to provide an overview of the challenges and difficulties currently facing audit evidence in Libya. This book focuses on the extent of sufficiency and appropriateness of audit evidence collected by Libyan auditors. The challenges and problems of collecting audit evidence will be presented in this book. The solutions of gathering evidence on auditing professional will be discussed in this publication. arabic 11 English 67
Mohamed Abulgasem Salem Yakhalef(4-2013)

This book aims to provide an overview of the challenges and opportunities of adopting IFRS in emerging economics - Libya. The book focuses on developing countries because there is a lack of publication in IAS/IFRS area in these countries. This book is organised in three chapters. Chapter one reviews the accounting in emerging economics. The accounting profession in Libya is provided in chapter two. Chapter three presents challenges and opportunities of adopting IAS/IFRS in developing countries. arabic 12 English 54
Mohamed Abulgasem Zakari(8-2016)

The book represents an important contribution to the raising debate about corporate governance in seven Arab countries: Saudi Arabia; Libya; Egypt; the UAE; Qatar; Jordan; Tunisia and MENA region. This book is edited by a team of scholars with expertise in the field of corporate governance and emphasis on Arab countries: Prof. Dima Jamali, Prof. Virginia Bodolica, and Dr. Yulia Lapina. A total of 13 co-authors (representing 7 countries) contributed to this book. The book is composed of three parts, unfolding progressively from a general presentation of extant governance infrastructures in the Arab world to a more detailed evaluation of specific governance devices in a given country.
Mohamed Abulgasem Zakari, Ismail Salem Elshahoubi(1-2018)

Purpose-This paper explores the role of audit evidence source collected by Libyan auditor in enhancing the quality and reliability of its report. Design/methodology/approach-A questionnaire was used to collect data regarding the perceptions of the external, internal, state and taxation auditors on the effect of the evidence source on the quality of auditor's report. To confirm and support the questionnaire findings semi-structured interviews were conducted with four target groups. Findings-The results of the study indicate that source of evidence has an impact on the quality of auditor's report. Originality-The research makes a significant contribution to knowledge and practise in the auditing field in emerging countries. This is especially important given the changing economic climate in Libya and findings from this research can be applied to other emerging economies. arabic 16 English 85
Mohamed Zakari , Nassr Saleh Mohamad Ahmad(9-2014)

Purpose-This paper investigates the extent of sufficiency and appropriateness of audit evidence obtained by auditors in the Libyan context. Particularly, this study examines the effects of the types of evidence on the quality of auditor's decision. Design/methodology/approach-A questionnaire was used to collect data regarding the perceptions of the external, internal, state and taxation auditors on the effect of evidence type on auditor's decision. To confirm and support the questionnaire findings semi-structured interviews were conducted with four target group. Findings-The results of the study indicate that evidence type has an impact on auditor's report. Originality-The research makes a significant contribution to knowledge and practise in the auditing field in emerging countries. This is especially important given the changing economic climate in Libya and findings from this research can be applied to other emerging economies. arabic 11 English 54
Mohamed Zakari(9-2013)

This paper attempts to investigate the quality of audit evidence obtained by auditors in the Libyan context. In particular, this study explores the effects of the professional and academic qualifications of the auditor, consistency of evidence, and amount of evidence on the evidence. A questionnaire was used to collect data regarding the perceptions of the external, internal, state and taxation auditors on the effect of the three selected factors on evidence. To confirm and support the questionnaire findings semi-structured interviews were conducted with four target group. The results of the study indicate that professional and academic qualifications of the auditor, consistency of evidence, and amount of evidence all have a direct bearing on quality of evidence. arabic 9 English 47
Mohamed Zakari, Karim Menacere(1-2012)