المؤتمر الثاني المحكم لكلية الاقتصاد والعلوم الاجتماعية

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https://hdl.handle.net/20.500.11888/14255

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Browsing المؤتمر الثاني المحكم لكلية الاقتصاد والعلوم الاجتماعية by Subject "Palestine"

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    THE COMPLIANCE OF THE PALESTINIAN AUDITORS WITH THE REQUIREMENTS OF ISA 520 “ANALYTICAL PROCEDURES”
    (2019-04-10) عبدالجواد, اسلام; ابو عليا, معز; فريحات, ريناد
    The aim of this study is to investigate how the Palestinian auditors use ISA 520 (analytical procedures) in conducting audit engagements. Furthermore, the effectiveness of these procedures, the frequency of their usage, and the obstacles that limit their use by the Palestinian auditors are explored. Auditors from local and international audit firms were sampled and surveyed to collect data. Findings indicate that the usage of the analytical procedures is affected by the type of the audit firm and the phase in which the APs are used. Moreover, the results indicated that there are many obstacles facing the application of APs in Palestine. Lack of experience and competence of the auditor about the application of APs were identified as the obvious obstacles. Overall, the findings of this study reveal differences in the use of APs between firm’s type, experience level, and audit phase.
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    The Determinants of Profitability of Insurance Companies in Palestine
    (2019-04-10) Abdeljawad, Islam; Dwaikat, Layth
    This study aimed to examine the factors that affect the profitability of insurance companies in Palestine. Balanced panel data was utilized from seven insurance companies operating in Palestine from 2010 to 2017 to estimate a linear model between determinants theoretically determined to affect performance and the profitability of insurance firms. Findings revealed that age and size of the company significantly affect insurance firms’ profitability positively, claims ratio significantly affect insurance company’s profitability negatively, whilst liquidity, leverage, expense ratio and growth of premiums do not have an effect on profitability of insurance firms. This study recommended that insurance companies should increase their investments and they should manage their expenses wisely to positively affect their profitability.