2021
DOI: 10.51847/yzxeedfdee
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The Role Of Joint Review In Reducing Negative Profit Management Practices In Joint Stock Companies, Egypt

Abstract: The review profession has recently faced a number of challenges, especially after the financial meltdowns experienced by many giants such as Enron. This was followed by the fall of one of the five largest audit offices, Arthur Anderson, for alleged involvement in the company's financial manipulations due to negative profit management practices, which raised many questions about the auditor's independence, the quality of audit performance and the underperformance of its programmers. This prompted scientific and… Show more

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Cited by 5 publications
(4 citation statements)
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“…It should be clarified that there is no legal definition of anticorruption checks in modern international and Russian legislation, which, from our point of view, is one of the significant gaps in the regulation of sub-institutional measures to combat corruption in public authorities, which, as a result, reduces efficiency and effectiveness in absentia relevant activities carried out within the framework of the state anti-corruption policy pursued in the country. This procedural measure expresses a control and supervisory mechanism for fulfilling the requirements for the provision of information on income and compliance with prohibitions and restrictions, the fulfillment of obligations established by the legislator in order to combat corruption 16 . In the Russian Federation, this mechanism has a sub-institutional and cross-industry nature (see Figure 1), which, according to the opinion of Academician of the Russian Academy of Sciences, Professor T.Ya.…”
Section: Resultsmentioning
confidence: 99%
See 1 more Smart Citation
“…It should be clarified that there is no legal definition of anticorruption checks in modern international and Russian legislation, which, from our point of view, is one of the significant gaps in the regulation of sub-institutional measures to combat corruption in public authorities, which, as a result, reduces efficiency and effectiveness in absentia relevant activities carried out within the framework of the state anti-corruption policy pursued in the country. This procedural measure expresses a control and supervisory mechanism for fulfilling the requirements for the provision of information on income and compliance with prohibitions and restrictions, the fulfillment of obligations established by the legislator in order to combat corruption 16 . In the Russian Federation, this mechanism has a sub-institutional and cross-industry nature (see Figure 1), which, according to the opinion of Academician of the Russian Academy of Sciences, Professor T.Ya.…”
Section: Resultsmentioning
confidence: 99%
“…The leaders of the rating are traditionally Denmark (90 points), Finland and New Zealand (87 points each); in addition to them, the top ten included Norway (84 points), Singapore, Sweden (83 points each), Switzerland, the Netherlands, Germany, Ireland and Luxembourg (from 80 to 77 points). In turn, Somalia (12), Syria, South Sudan (13), Venezuela (14), Yemen (16), Libya, North Korea, Haiti, Equatorial Guinea and Burundi (17) are recognized as outsiders. Russia ranked 137th with a score of 28 out of 100 (1 point less than in 2021), tying with Mali and Paraguay 5 .…”
Section: Introductionmentioning
confidence: 99%
“…One of the results of this transition is the transformation of the "electronic government" model into a "digital government" (eng. digital government), a multipolar system of public management, the key functions and processes within which are carried out through digital technologies and digital infrastructure 3 . The principle of multipolarity, in this case, reflects the capabilities (technological and infrastructural) of each specific state that has adopted the "digital government" model as a concept for self-development 4 .…”
Section: Introductionmentioning
confidence: 99%
“…Effective supply chain management leads to lower production, stock and transportation costs and increased level of customer services at every stage of supply chain (Hoseini SA, et. al., 2020;Jaghoubi S, 2019: Wahba AA., 2021. There have been many alternative approaches proposed to model supply chains.…”
Section: Introductionmentioning
confidence: 99%