IDEAS home Printed from https://ideas.repec.org/a/arp/tjssrr/2018p23-29.html
   My bibliography  Save this article

The Importance of Standard Accounting Disclosure: An Assessment of External Auditor and Institutional Investor’s Point of View

Author

Listed:
  • Wissam Abdulkadhum Abdulridha*

    (Al- Furat Al- Awsat Technical University Technical Institute of diwanya, Iraq)

  • Mustafa Salih Dakhil

    (Al- Furat Al- Awsat Technical University Technical Institute of diwanya, Iraq)

  • Raheem Abed Mohammad

    (Karbala Technical Institute, AL-furat Al-Awsat Technical University Karbala, Iraq)

Abstract

This research is aimed to identify the importance of standard accounting disclosure for banking industry from point of view of external auditors and institutional investors. A survey-based questionnaire approach has adopted to record the responses. The research includes three main dimensions of accounting disclosures including income, expense and liabilities. The results of investigation revealed that external auditors are more concerned about loan facility management issued to customers while investors are more concerned about the income and expenses of banks. Further the responses of two groups are compared and found statistically equal. Therefore, a consensus in the perception about the importance of accounting disclosure of banks has identified.

Suggested Citation

  • Wissam Abdulkadhum Abdulridha* & Mustafa Salih Dakhil & Raheem Abed Mohammad, 2018. "The Importance of Standard Accounting Disclosure: An Assessment of External Auditor and Institutional Investor’s Point of View," The Journal of Social Sciences Research, Academic Research Publishing Group, pages 23-29:4.
    • Handle: RePEc:arp:tjssrr:2018:p:23-29
    as

    Download full text from publisher

    File URL: https://www.arpgweb.com/pdf-files/spi4.5.23.29.pdf
    Download Restriction: no
    File URL: https://www.arpgweb.com/journal/7/special_issue/12-2018/4/4
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Shahid Hussain & Zhu Fangwei & Ahmed Faisal Siddiqi & Zaigham Ali & Muhammad Salman Shabbir, 2018. "Structural Equation Model for Evaluating Factors Affecting Quality of Social Infrastructure Projects," Sustainability, MDPI, vol. 10(5), pages 1-25, May.
    2. Timur Kuran, 2010. "The Scale of Entrepreneurship in Middle Eastern History: Inhibitive Roles of Islamic Institutions," Working Papers 10-14, Duke University, Department of Economics.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Nour El Houda Ben Amor & Mohamed Nabil Mzoughi, 2023. "Do Millennials’ Motives for Using Snapchat Influence the Effectiveness of Snap Ads?," SAGE Open, , vol. 13(3), pages 21582440231, July.
    2. Adam Malešević & Dušan Barać & Dragan Soleša & Ema Aleksić & Marijana Despotović-Zrakić, 2021. "Adopting xRM in Higher Education: E-Services Outside the Classroom," Sustainability, MDPI, vol. 13(14), pages 1-20, July.
    3. Mercy Ejovwokeoghene Ogbari & Flourish Folorunso & Busola Simon-Ilogho & Olufunke Adebayo & Kofoworola Olanrewaju & Joy Efegbudu & Michael Omoregbe, 2024. "Social Empowerment and Its Effect on Poverty Alleviation for Sustainable Development among Women Entrepreneurs in the Nigerian Agricultural Sector," Sustainability, MDPI, vol. 16(6), pages 1-19, March.
    4. Rehmat Karim & Normah Abdul Latip & Azizan Marzuki & Attaullah Shah & Faqeer Muhammad, 2021. "Impact of Supply Components-4As on Tourism Development: Case of Central Karakoram National Park, Gilgit-Baltistan, Pakistan," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(1), pages 411-424.
    5. Tolcha, Tassew Dufera & Tchouamou Njoya, Eric & Bråthen, Svein & Holmgren, Johan, 2021. "Effects of African aviation liberalisation on economic freedom, air connectivity and related economic consequences," Transport Policy, Elsevier, vol. 110(C), pages 204-214.
    6. Metin Bayram, 2019. "Safety Training and Competence, Employee Participation and Involvement, Employee Satisfaction, and Safety Performance: An Empirical Study On Occupational Health And Safety Management System Implementi," Alphanumeric Journal, Bahadir Fatih Yildirim, vol. 7(2), pages 301-318, December.
    7. Ajay Purohit & Gaurav Chopra & Parshuram G. Dangwal, 2022. "Measuring the Effectiveness of the Project Management Information System (PMIS) on the Financial Wellness of Rural Households in the Hill Districts of Uttarakhand, India: An IS-FW Model," Sustainability, MDPI, vol. 14(21), pages 1-29, October.
    8. Joon Woo Yoo & Junsung Park & Jong Ho Lee & Heejun Park, 2022. "Recovering from the COVID-19 shock: the role of risk perception and perceived effectiveness of protective measures on travel intention during the pandemic," Service Business, Springer;Pan-Pacific Business Association, vol. 16(3), pages 557-580, September.
    9. Yelena Popova & Sergejs Popovs, 2022. "Impact of Smart Economy on Smart Areas and Mediation Effect of National Economy," Sustainability, MDPI, vol. 14(5), pages 1-19, February.
    10. Oscar Gelderblom & Abe de Jong & Joost Jonker, 2012. "The Formative Years of the Modern Corporation: The Dutch East India Company VOC, 1602-1623," Working Papers 0036, Utrecht University, Centre for Global Economic History.
    11. Sławomir Wawak & Žanesa Ljevo & Mladen Vukomanović, 2020. "Understanding the Key Quality Factors in Construction Projects—A Systematic Literature Review," Sustainability, MDPI, vol. 12(24), pages 1-25, December.
    12. Jegatheesan Rajadurai & Wan Noordiana Wan Hanafi & Vathana Bathmanathan & Salina Daud & Nurnazurah Azami, 2021. "Developing nexus eco-purchasing behaviour index (NEPBI) for Malaysia by using partial least square analysis," Quality & Quantity: International Journal of Methodology, Springer, vol. 55(6), pages 2017-2039, December.
    13. Beath, Andrew & Christia, Fotini & Enikolopov, Ruben, 2013. "Empowering Women through Development Aid: Evidence from a Field Experiment in Afghanistan," American Political Science Review, Cambridge University Press, vol. 107(3), pages 540-557, August.
    14. Beath, Andrew & Christia, Fotini & Enikolopov, Ruben, 2012. "Empowering women : evidence from a field experiment in Afghanistan," Policy Research Working Paper Series 6269, The World Bank.
    15. Md. Armanul Haque & Xiaojuan Zhang & A. K. M. Eamin Ali Akanda & Md. Nazmul Hasan & Md. Mahbubul Islam & Amitav Saha & Md. Ikbal Hossain & Zihadur Rahman, 2023. "Knowledge Sharing among Students in Social Media: The Mediating Role of Family and Technology Supports in the Academic Development Nexus in an Emerging Country," Sustainability, MDPI, vol. 15(13), pages 1-27, June.
    16. Zaigham Ali & Fangwei Zhu & Shahid Hussain, 2018. "Risk Assessment of Ex-Post Transaction Cost in Construction Projects Using Structural Equation Modeling," Sustainability, MDPI, vol. 10(11), pages 1-20, November.
    17. Tomar, Sweta & Kent Baker, H. & Kumar, Satish & Hoffmann, Arvid O.I., 2021. "Psychological determinants of retirement financial planning behavior," Journal of Business Research, Elsevier, vol. 133(C), pages 432-449.
    18. Rehmat Karim & Normah Abdul Latip & Azizan Marzuki & Sajjad Haider & Memoona Nelofar & Faqeer Muhammad, 2021. "The Impact of 4Ps Marketing Mix in Tourism Development in the Mountain Areas: A Case Study," International Journal of Economics & Business Administration (IJEBA), International Journal of Economics & Business Administration (IJEBA), vol. 0(2), pages 231-245.
    19. Shahid Hussain & Wang Xuetong & Talib Hussain, 2020. "Impact of Skilled and Unskilled Labor on Project Performance Using Structural Equation Modeling Approach," SAGE Open, , vol. 10(1), pages 21582440209, March.
    20. Ma. Janice J. Gumasing & Ma. Daniella M. Sobrevilla, 2023. "Determining Factors Affecting the Protective Behavior of Filipinos in Urban Areas for Natural Calamities Using an Integration of Protection Motivation Theory, Theory of Planned Behavior, and Ergonomic," Sustainability, MDPI, vol. 15(8), pages 1-31, April.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:arp:tjssrr:2018:p:23-29. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Managing Editor (email available below). General contact details of provider: http://arpgweb.com/?ic=journal&journal=7&info=aims .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.