Do Listed Companies Need an IFRS Committee Beside Audit Committee?

Shbeilat, Mohammad K.; Harasees, Mohammad N. Al

doi:10.6007/ijarafms/v8-i2/4075

Cited by 7 publications

(3 citation statements)

References 3 publications

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“…According to Norashilah et al (2013); Yatin, Hamid, Shah, & Hassan, (2018); Shbeilat, Al Harasees, (2018), the PCK approach requires teachers to deeply understand the concept of the subject's content which is taught. Shulman (1986) also emphasized that a teacher must clearly understand what he or she is teaching, and comprehend the reasons and facts behind what he or she is teaching.…”

Section: Technological Pedagogical Of Content Knowledge (Tpkc)mentioning

confidence: 99%

The Importance of Technological Pedagogical Content Knowledge In Teaching Reading Skills

Sarjoni¹,

Rahman²,

Sabil³

et al. 2019

IJARPED

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Nowadays, Malay Language is a medium of instruction at primary, secondary and tertiary levels in Malaysia education system. In learning and teaching of Malay Language, students need to master reading skills since elementary school. The Technological Pedagogical Content Knowledge (TPCK) is best applied in the study of reading skills. Teachers need to master the TPCK in order to create an effective learning environment which more fun and engaging to enhance the creativity, innovation and stimulation of students. Information and Disclosure of Experiences related to TPCK in reading skills is essential and necessary as reference material for the relevant parties.

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Section: Technological Pedagogical Of Content Knowledge (Tpkc)mentioning

confidence: 99%

The Importance of Technological Pedagogical Content Knowledge In Teaching Reading Skills

Sarjoni¹,

Rahman²,

Sabil³

et al. 2019

IJARPED

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“…As a conclusion, modern corporate governance best practices deal with agency problems by finding a suitable mechanism for the relationship between the company management and both external and internal auditors on the one hand, and between the company management with directors and owners on the other hand. An important solution to mitigate the agency problem starts by having an independent audit committee to monitor all communications between the company management and auditors in relation to the appropriateness of the application of both accounting and auditing standards (Shbeilat & Harasis 2018). These solutions featured by vesting the power of nominating, remunerating, retaining and formally communicating with external auditors to that independent committee, not the company management.…”

Section: Theoretical Framework and Literature Reviewmentioning

confidence: 99%

The Need for Audit Trinity Report to Reinforce Financial Reporting Integrity

Shbeilat¹

2018

AFR

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Investors’ reliability on financial statements decreases due to continuing corporate scandals. Many of these rogue listed companies have had dominant shareholders who have circumvented internal controls for personal gain or have hidden poor management using misleading reporting. This has led to calls for restructuring the annual financial report and to fill the gap of corporate governance constituents. This study aims to highlight the importance of combining the efforts of the audit trinity (those are: the audit committee, the external auditor and the internal auditor) in securing the financial reporting system and corporate governance. This literature-based study suggests coordinating and integrating the efforts of the audit trinity and the issue a joint report addressing all matters related to (1) safeguarding company’s assets and accounts (2) ensuring that financial statements and the annual report are fair, balanced and reliable, and (3) ensure the entity’s compliance with applicable laws, corporate governance code, and accounting and auditing standards. The proposed joint report is to be signed by the audit trinity and certified by the chairperson of the board. The development of this report went through two stages, the first one, reviewing related literature, internationally recognized frameworks and corporate governance best practices, and related international standards on auditing; the second stage was sending the draft of the proposed report to 20 expert referees requesting their comments on the structure and the appropriateness of the proposed report. The proposed report helps by clarifying the communication mechanism, responsibilities and powers of the audit trinity that enable them to adequately discharge their duty of maintaining corporate accountability and securing the financial reporting system. It also addressed the need to have informed and stringent control over the quality of financial ‎reporting and avoidance of conflicts of interest‎.

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“…Popoola and Ayeni (2007); Shbeilat, Al Harasees (2018) stated that in order to effectively motivate employees personnel manager should consider 4 major components in pay structures for an organization. 1.…”

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confidence: 99%

Bahraini Employee’s Motivation in the Luxury & Hospitality Industries

Aqeel¹

2019

IJARBSS

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The aim of this paper to examine the motivational factors of Bahraini employees who currently work in stores of luxury brands and in hospitality sector. So far little attention has been paid to researching the motivational factors behind the limited number of Bahraini males and females in both luxury and hospitality sector in Bahrain, while, many researches have been done tackling this issue in other countries such as USA, China and Thailand. No similar research has been done on Bahrain.The research to date tended to focus on motivation, job satisfaction and culture. I visited Burberry and met a young Bahraini lady working there, she was very helpful. A year later, I met the same young lady working for Fendi, so that was clear that this young lady will get a job here easily because she has the experience working in this filed before. I kept noticing the increased number of Bahrainis (but still the number is small) working in luxury boutiques and in hotels. Most of Bahrainis, university graduates tend to seek job opportunities in banks, ministries and big companies in Bahrain, but not seeing this luxury and hospitality fields as promising opportunities. That is why I had interest in studying the work environment in these two sectors to identify how motivating is to work there and shed the light that these two sectors have vacancies for Bahraini university graduates to join. My background working in HR field in Industry and currently teaching HR major courses at Bahrain Polytechnic business faculty, I have this passion to discover work environment in different fields, what motivates current exiting employees to work there and how is it culturally acceptable. This research seeks to identify the factors that motivate Bahraini employees working in luxury industry as customer service staff, sales person in order to uncover the motivational factors affecting Bahrainis working in these two sectors.

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Do Listed Companies Need an IFRS Committee Beside Audit Committee?

Cited by 7 publications

References 3 publications

The Importance of Technological Pedagogical Content Knowledge In Teaching Reading Skills

The Importance of Technological Pedagogical Content Knowledge In Teaching Reading Skills

The Need for Audit Trinity Report to Reinforce Financial Reporting Integrity

Bahraini Employee’s Motivation in the Luxury & Hospitality Industries

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