00- Issue Opening
Praise be to Allah and peace and blessings be upon His messengers.
The Libyan Accountants and Auditors Syndicate is pleased to have the honor to administer the fourth issue of the Journal of Accounting Studies and to present a new look to researchers, academics, professionals and graduate students, a number that contains a number of scientific researches that deal with many accounting issues that contribute to the advancement of the accounting profession.
The editorial board of the magazine would also like to offer its apology and deep regret for the inability to issue any issue during the past year due to the circumstances of the Corona - Covid 19 pandemic.
As part of the journal’s editorial board’s commitment to the requirements of the list of conditions and controls for issuing refereed scientific journals issued under Presidential Council Resolution No. (264) for the year 2020, the Syndicate signed an executive protocol for a cooperation agreement between the Libyan Authority for Scientific Research and the Libyan General Syndicate of Accountants and Auditors regarding the support of the Journal of Accounting Studies. Protocol The journal has become from this issue under the supervision and follow-up by the authority. The editorial board and the advisory board of the journal have also been reconstituted and the internal regulations have been amended in accordance with the regulations of the list of scientific journals, and that all of this will contribute to raising the level and classification of the journal for the better.
In conclusion, the editorial board is pleased to extend its thanks and appreciation to the faculty members in various higher education institutions who contributed to the arbitration of the research of this issue and for their observations. The editorial board also welcomes any comments or opinions that contribute to raising the level of the journal and its continued issuance.
Peace be upon you
Mr. Salah Al-Din Bashir Al-Turki
The Libyan Syndicate of Accountants and Auditors
General Supervisor of the magazine
01- What is the extent to which students and faculty members of the Accounting Department accept the application of the e-learning system in the field of accounting in Libyan universities?
Dr. Raja'a Muhammad Farag / Lecturer at the Accounting Department - Faculty of Economics and Political Science - University of Tripoli
Mr. Ahmed Khalifa Al-Irbid / Assistant Professor, Department of Accounting - Faculty of Economics and Political Science - University of Tripoli
Mrs. Najia Ali Al-Sharif / Assistant Lecturer, Department of the Faculty of Economics and Political Science - University of Tripoli
Key Words:
E - learning System - Accounting Education.
02- The impact of working capital management on the quality of profits in industrial companies listed on the Amman Stock Exchange
Dr. Ahmed Mohamed Salim / Assistant Professor, Department of Administrative and Financial Sciences - College of Technical Sciences - Derna
Mr. Dr. Suleiman Hosni Al-Bishtawi / Professor of Accounting Department at the International University of Islamic Sciences - Jordan
Dr. Amhareb Saad Balqasem / Lecturer at the Accounting Department - Faculty of Economics - University of Derna
Key words:
working capital management, Earnings quality, earnings persistence,
accruals quality, Industrial Companies Listed in Amman Stock Exchange.
03- The impact of the global demand for oil on the assessment of oil reserves in Libya
Accounting Form
Dr. Suad Ayyash Ali Amraf / Lecturer at the Accounting Department - Faculty of Economics - University of Sirte
Dr. Ghazala Ahmed Amhamed Ashkal / Assistant Professor, Department of Accounting - Faculty of Economics - University of Sirte
Keywords:
global demand for oil, oil prices, global reserves of oil, Libyan oil reserves.
04- Financial analysis and its impact on banking financial planning and control
An applied study on the Jumhouria Bank - Khamis Market Branch
Mr. Ezz El-Din Mohamed Khalifa / Lecturer at the Department of Administration - Higher Institute of Science and Technology, Souq Al-Khamis - Imsaheel
Key words:
financial analysis – financial planning – financial control
05- Availability of requirements to apply benchmarking to evaluate and improve financial performance
An applied study on Libyan oil derivatives distribution companies
Dr. Rabie Najm Al-Din Al-Jaafari / Assistant Professor at the Department of Accounting - Faculty of Economics - Al-Zawiya University
Keywords:
benchmarking, financial performance, evaluation of financial per
06- Problems and challenges facing the identification and collection of income taxes in Libya
Dr. Masoud Muhammad Amriod / Associate Professor, Department of Accounting - College of Accountancy - Gharyan University
Keywords:
Income taxes، tax return، tax collection، tax compliance
7- The extent to which compliance procedures are applied to the Shariah audit of Takaful insurance operations in Libyan insurance companies
Dr. Somaya Ammar Amran Ammar/ Assistant Professor, Department of Accounting - Faculty of Economics and Political Science, University of Tripoli
Dr. Samia Muhammad Abu Ajila / Assistant Professor, Department of Accounting, Faculty of Economics and Political Science - Al-Zaytoonah University
Keywords:
Sharia audit - Islamic insurance - Takaful insurance.
08- Studying the factors of changing the external legal auditors associated with the company under review from the point of view of the external auditor in Tripoli
A field study on auditors' offices registered in the Libyan Stock Exchange - Tripoli
Dr. Muhammad Al-Taher Al-Mahrooq / Lecturer at the Accounting Department - Faculty of Economics and Political Science, Sorman - University of Sabratha
Keywords:
change of external legal references، Libyan joint stock companies.
09- The role of voluntary disclosure in enhancing confidence and credibility in annual financial reports
A study on companies and banks whose shares are traded in the Libyan stock market
a. Osama Salem Muftah / Head of the Bureau of the General Syndicate of University Faculty Members
Dr. Muhammad Faraj Shaqlouf / Associate Professor, Department of Accounting - Faculty of Economics and Political Science - University of Tripoli
Keywords:
Voluntary disclosure, trust, financial reports
10- The impact of creative thinking of value engineering method on cost reduction and competitive advantage
A field study in Al-Ahlia Cement Company in Al-Khums
Mr. Dr. Mustafa Sassi Fattoha / Professor at the Department of Accounting - Faculty of Economics and Political Science - Sorman, University of Sabratha
Dr. Nadia Milad Al-Maguri / Lecturer at the Department of Accounting - Faculty of Economics and Political Science - Sorman, University of Sabratha
11- The impact of applying quality control elements on the quality of reports in the Libyan Audit Bureau according to INTOSAI Standard (40)
An exploratory study from the point of view of the auditors of the General Administration of the Libyan Audit Bureau
Dr. Mohieldin Omar Al-Najjar / Assistant Professor, Department of Accounting - Faculty of Economics and Political Science - University of Tripoli
Mr. Abdul-Malik Ali Muhammad Al-Rubaiqy / researcher and auditor at the Libyan Audit Bureau
Key words:
quality control، quality report، The Libyan Audit Bureau، financial
12- Supplements
Accounting Professionals Association
Dr. Osmar Antonio Ponzanini / PhD in Management - Portugal
Amelia da Silva and Teresa Gabriela Leyte / accountant and member of the Academy of Accounting Sciences - Brazil
Translation :
Dr. Ramadan Muhammed Aguili Kinan / Assistant Professor, Department of Accounting - College of Economics and Commerce - University of Al-Marqab
Dr. Abdulsalam Muhammad Al-Oud / Assistant Professor, Department of Accounting - College of Economics and Commerce - University of Al-Marqab
Keywords:
professions، accounting، associations and professional orders، universities، accountants