Accounting Studies

About the Journal

A semi-annual peer-reviewed scientific journal issued by the Libyan Accountants and Auditors Syndicate under the supervision of the Libyan Authority for Scientific Research.

old website: https://accounting-studies.ly/wp-copy

Current Issue

No. 7 (2024): accounting studies

العدد السابع – ديسمبر 2024

Published: 2024-09-03

Articles

المحتوى والافتتاحية

1-12
- pdf (Arabic)
The Extent of Adherence to the Principles of Information Technology Governance According to the COBIT 2019 Framework-

أ. ريم سعد علي ليبيا (Author)

13-46
- pdf (Arabic)
Factors of changing the external auditor in Libyan commercial banks from the point of view of external auditors

د. عائشة محمد العربي الشريف ليبيا, أيوب محمد عريبي ليبيا, محمد حامد البصير ليبيا, علي عبد الكريم لحيو ليبيا (Author)

47-84
- pdf (Arabic)
The extent of awareness of the auditors of the Libyan Audit Bureau of the importance of applying human resources accounting in Libyan institutions

د. عبد الحميد علي المقروس ليبيا, أ. عبد المنعم محمد حسين ليبيا (Author)

127-164
- pdf (Arabic)
Factors affecting environmental disclosure and the obstacles facing it

Ali Masoud Al-Drouqi, Rajab Mansour Amtir (Author)

165-202
- pdf
The role of digital transformation in reducing tax evasion

Farag Mahmoud Hamed Al-Mabrouk (Author)

203-234
- pdf (Arabic)
Proposing an electronic accounting system using artificial intelligence technology for commercial companies operating within the city of Derna - Libya

Dr. Nouri Suleiman Al-Turkawi (Author)

235-268
- pdf (Arabic)
The impact of foreign ownership on the financial stability of the Libyan banking system

Marei Elbadri (Author)

269-297
- pdf (Arabic)
The role of methods and techniques of dealing with bad debts in Libyan commercial banks

د. إبراهيم مسعود الفرجاني ليبيا, Mr. Nidal Mohammed Al - Ammami (Author)

298-327
- pdf (Arabic)
Explaining Differences in the Adoption of Management Accounting Practices among

Dr. Sami S. El Hossade, Dr. Khaled Z. Al Fadhli (Author)

328-379
- pdf (Arabic)
The role of accounting disclosure in supporting the effectiveness of internal control

Dr. Maryam Al Mahdi Muhammad (Author)

380-413
- pdf (Arabic)

View All Issues

Accounting Studies

About the Journal

Current Issue

Articles

المحتوى والافتتاحية

The Extent of Adherence to the Principles of Information Technology Governance According to the COBIT 2019 Framework-

Factors of changing the external auditor in Libyan commercial banks from the point of view of external auditors

The extent of awareness of the auditors of the Libyan Audit Bureau of the importance of applying human resources accounting in Libyan institutions

Factors affecting environmental disclosure and the obstacles facing it

The role of digital transformation in reducing tax evasion

Proposing an electronic accounting system using artificial intelligence technology for commercial companies operating within the city of Derna - Libya

The impact of foreign ownership on the financial stability of the Libyan banking system

The role of methods and techniques of dealing with bad debts in Libyan commercial banks

Explaining Differences in the Adoption of Management Accounting Practices among

The role of accounting disclosure in supporting the effectiveness of internal control

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