The Ability of Computerized Accounting Information Systems to Agree with Fair Value Disclosure Requirement for Financial Instrument ( A Field Study in the Kuwaiti Public Shareholding Companies)

الرشيدي, ثامر (2012) The Ability of Computerized Accounting Information Systems to Agree with Fair Value Disclosure Requirement for Financial Instrument ( A Field Study in the Kuwaiti Public Shareholding Companies). Masters thesis, جامعة الشرق الاوسط.

Text 586cbe959ebcf_1.pdf Download (698kB)

Abstract

The study aimed to identify the ability of computerized accounting information systems to agree with fair value disclosure requirement for financial instrument in Kuwaiti public shareholding companies from view of financial managers in these companies and also from the view of auditors working in Kuwaiti auditing firms. To achieve this goal the researcher dealt with two types of data: the primary and secondary ones. A questionnaire was distributed to the sample of the study which consisted of (89) financial manager and (66) auditors. The findings of the study showed that the computerized accounting systems applied in the Kuwaiti public shareholding companies listed in the Kuwaiti stock market are able to abide with fair value disclosure according to the International Financial Reporting Standards (IFRS) from the view of the auditors, and also from the view of the financial managers. Given the findings of the study, the following recommendations have been suggested: It is important that the public shareholding companies listed in the Kuwaiti stock market keep on making the applied computerized accounting systems abid with fair value disclosure according to the (IFRS).

Actions (login required)

View Item