Browsing by Author "Mardini, Ghassan"
Now showing items 21-22 of 22
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The adoption of IFRS 8: The case of Qatari listed companies
Mardini, Ghassan H.; Almujamed, Hesham I. ( Inderscience Publishers , 2016 , Article)The objective of this paper is compare the segmental information disclosures of Qatar companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. This study found that the segmental disclosures under IFRS 8 ... -
The relationship between evidence characteristics and audit efficiency and effectiveness: Evidence from Middle Eastern countries
Mah'd, Osama A.E.; Mardini, Ghassan H.; Ali,Manal M. ( Inderscience Enterprises Ltd. , 2019 , Article)This paper investigates the relationship between three evidence characteristics (namely, sufficiency, reliability, relevance) and audit quality. We employ a multi-method approach that is broken down into two tools; ...