The impact of the phenomenon of signing the final accounts of companies in the credibility of financial reports prepared for the tax authorities

  • Younis M. Khalaf Faculty of Economics, University of Duhok, Duhok, Kurdisatn Region - Iraq (Visitor in Nawroz University)
  • Raed J. Majeed Faculty of Economics, University of Duhok, Duhok, Kurdisatn Region - Iraq

Abstract

Current paper has handled signature and its influence on the reality of financial statements. This paper determined tow variables signature service and the reality of financial statements, as well as to test the effectiveness of signature services on the reality of financial statements in the accounting bureaus, which are working in Duhok governorate, this study based on the questionnaires to evaluate the influence between variables of the study for sample including 32 questionnaires in all bureaus of accounting, taxation entities and academicians in Duhok governorate. This investigates found a significant positive relationship between signature service and realty of financial statements that presented to taxation entities. The authors recommended to re-mechanism of signature services and issued and development of laws and legislations of this service which comply with ethics and accounting function. Also, necessary for working to increase and Enhanced of awareness of the importance of these services and accounting function in general.

References

اولاً: المصادر باللغة العربية
1. الوثائق الرسمية
أ. وقائع كوردستان (2016) العدد (199) , نظام داخلي للجمعية العلمية للمحاسبين القانونيين.
ب. نقابة المحاسبين والمدققين, النظام الداخلي للنقابة (2002).
ج. نقابة المحاسبين والمدققين فرع دهوك تلعليمات لسنة (2017)
2. الكتب
1. حنان ، رضوان حلوة ،" مدخل الى النظرية المحاسبية " ، دار وائل للنشر ، عمان ، الاردن, ( 2005)
2. سويدان نظام ,وشفيق حداد "التسويق "مفاهيم المعاصرة , عمان , مكتب حامد للنشر , (2003)
3. الشيرازي، عباس مهدي" نظرية المحاسبة" ذات السلاسل للنشر، الكويت، الطبعة الأولى، 1990.
4. الصحن , محمد سمير " التسويق " الدار الجامعة للنشر , مصر, (2003)
5. حسن و عزام ,محمد ,بسام "إدارة الجودة وعناصر نظام الجودة" في سلسلة الرضا للمعلومات، دمشق: مركز الرضا للكومبيوتر، كانون الثاني 1999
6. مصطفى محمد " التسويق الاستراتيجي للخدمات ", دار المناهج للنشر , الطبعة الاولى , عمان, (2003)
ثانياً: المصادر باللغة الانكليزية
1. International Accounting Standerd Board" N(1)" ( 2008)
2. Kotler, Philip and Gary ArmstrongPrinciples of Marketing, John Wiley & Sons 6 E(1994),.
3. Kotler, Philip, “Marketing Management” John Wiley & Sons 11 E ( 2003).
4. Kieso E. Donald , Jerry J.Weygandt , Terry D. Warfield” ac “Intermediate Accounting” , John Wiley & Sons 16E (2016)
Published
2017-12-20
How to Cite
KHALAF, Younis M.; MAJEED, Raed J.. The impact of the phenomenon of signing the final accounts of companies in the credibility of financial reports prepared for the tax authorities. Academic Journal of Nawroz University, [S.l.], v. 6, n. 4, p. 135-152, dec. 2017. ISSN 2520-789X. Available at: <http://journals.nawroz.edu.krd/index.php/ajnu/article/view/130>. Date accessed: 20 aug. 2018. doi: https://doi.org/10.25007/ajnu.v6n4a130.
Section
Articles