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001-es BibID:	BIBFORM113316
035-os BibID:	(Scopus)85165552616
Első szerző:	Dékán Tamásné Orbán Ildikó (közgazdász, jogász)
Cím:	The impact of IFRS 9 on financial reporting during Covid-19 from the point of view of experts in Europe / Ildikó Orbán, Oday Tamimi
Dátum:	2023
ISSN:	1834-2000 1834-2019
Megjegyzések:	The present study aimed to clarify the risks that banks are exposed to in light of the Covid-19 pandemic, examine the impact of these risks on the quality of financial reports in banks, with an indication of how IFRS 9 can either exacerbate or mitigate these risk and its effects on the financial statements of banks. Finally, provide some solutions to maintain capital adequacy and minimize pandemic risks to which some banks may be exposed. This study used the descriptive and inferential statistics, as well as the questionnaire as a tool for collecting data. The analysis of data by using the statistical program SPSS 25 and Microsoft Excel. Three major findings are outlined in this study. First, there is a statistically significant relationship between Covid-19 pandemic and the increased risks to which banks are exposed based on the results of the tests of the hypotheses. Second, there is a statistically significant relationship between IFRS 9 and the quality of the financial statements. Finally, there is a statistically significant relationship between IFRS 9 and bank risks during of the Covid-19 pandemic. The findings of this study are important for bank executives, auditors, and bodies that set standards for accounting and auditing.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk IFRS 9 Covid-19 Pandemic Financial Instruments Financial Reporting
Megjelenés:	Australasian Accounting, Business and Finance Journal. - 17 : 4 (2023), p. 21-36. -
További szerzők:	Tamimi, Oday (1991-) (könyvelő)
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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001-es BibID:	BIBFORM096131
Első szerző:	Tamimi, Oday (könyvelő)
Cím:	The Role of Internal Audit in Risk Management from the Perspective of Risk Managers in the Banking Sector / Tamimi, Oday
Dátum:	2021
ISSN:	1834-2019
Megjegyzések:	The present paper aims to identify the role of internal audit function in risk management from the perspective of risk managers in banks operating in Palestine, with a review of the concept, importance, objectives, and principles of internal audit and its role in risk management for banks. The target population is the risk managers in the banks operating in Palestine. The major findings in the presented paper. First, the main factor in risk management is the risk manager's efficiency, and the internal auditing focuses on evaluating the risk management department and ensuring the efficiency of risk management practices in dealing with these risks. Second, the internal audit departments in the banks operating in Palestine participate in providing advice, suggestions and recommendations for the risk management department. Based on the results, the board of directors and senior management in these banks should continue to pay attention to the risk management department, and the need for coordination between these departments to achieve the best results at the banking and economic levels.
Tárgyszavak:	Társadalomtudományok Gazdálkodás- és szervezéstudományok idegen nyelvű folyóiratközlemény külföldi lapban folyóiratcikk Internal Audit Risk Management Efficiency of Internal Audit
Megjelenés:	Australasian Accounting, Business and Finance Journal. - 15 : 2 (2021), p. 114-129. -
Internet cím:	Szerző által megadott URL DOI Intézményi repozitóriumban (DEA) tárolt változat
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