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The motives behind the alleged ability of Hofstede's cultural values in predicting sub-cultural values: the case of Iraqi forensic accountants' mentally held characteristics as sub-cultural values
Ostensibly, the most important constituent of Hofstede's theory on culture is the claim that his system of six pairs of cultural values can be used to predict sub-cultural values. Eighteen mentally… Expand
The Reflections of the International Accounting Harmonization on Emerging Economies: Jordan as an Example
Beyond the phenomenon of international accounting harmonization and its causes, there still a debate on its reflections, implications and consequences, especially in the emerging economies. In… Expand
Economic Factors Affecting Managerial Discretion Over Accounting Accruals: the Case of Jordanian Manufacturing Companies Listed on Amman Stock Exchange
Economic Factors Affecting Managerial Discretion Over Accounting Accruals: the Case of Jordanian Manufacturing Companies Listed on Amman Stock Exchange، للحصول على النص الكامل يرجى زيارة مكتبة الحسين… Expand
Cash Wealth Maximization: The Jewel in the Crown (Reductionism in its Worst Form)
The essence of the four most famous documents relating to the formulation of objective(s) of financial reporting (statements) issued by the Trueblood Committee’s Report, SFAC No. 1, IASB’s CF and… Expand
The role of accounting literature and professional training in enhancing common life-based characteristics held by a forensic accountant (an empirical investigation)
This study aims, through a questionnaire, at establishing the possible role of accounting literature and professional training in enhancing common life-based characteristics held by an accounting… Expand
The Impact of Adopting IASs on the Jordanian Environment: The Perspective of Accountants, Auditors and Academicians 'An Exploratory Study'
Motivated by the perception, or even the mere fact, that accounting is a social science, which is involved in the process of globalization through the issuance of International Accounting Standards… Expand
The domination of the pure form of capitalism over the objectives of financial statements (reporting)
A careful analysis of four documents related to the formulation of objectives of financial statements (reporting) reveals that they are dominated by the pure form of capitalism. Two documents (the… Expand