https://dspace.univ-ouargla.dz/jspui/handle/123456789/31266 2026-04-22T00:32:54Z 2026-04-22T00:32:54Z متولي السيد متولي عيطه https://dspace.univ-ouargla.dz/jspui/handle/123456789/39961 2026-01-18T11:04:11Z 2023-06-01T00:00:00Z

Titre: The Impact of the Joint Audit on Audit Costs and Quality A Field Analysis in the Saudi Business Environment Auteur(s): متولي السيد متولي عيطه Résumé: The objective of this study is to obtain a practical evidence from the Saudi business environment for the impact of joint audit on the costs and quality of auditing. The results of the study found many positive benefits for adopting joint audit in business firms within the Saudi business environment, the results also showed that adopting joint audit has a positive and significant effect on increasing the costs of performing audit tasks, and that there is also a positive and significant impact for adopting joint audit on supporting and improving the quality of auditing. Based on these results, the study recommends the need for expanding the application of joint audit due to its increasing benefits to all stakeholders and more specifically for its positive impact on increasing the confidence in financial reports compared to those reports that are audited by a single auditor. This would also help in the restoration of confidence in the audit profession, and will be positively reflected on share prices, investors' decisions, and firms’ value which will help in more economic development, despite the high costs of the audit work. It is also necessary for relevant authorities and regulators in Saudi Arabia to work on issuing a standard for joint auditing, concerned with setting the conceptual framework for joint auditing and how to perform this audit it. This standard should also include the principles, procedures and mechanisms that auditors must adhere to when performing joint audits in order to enhance the efficiency and effectiveness of the audit process, which would increases the overall quality of external auditing. Description: المجلة الجزائرية للدراسات المحاسبية والمالية

2023-06-01T00:00:00Z نوال خروبي https://dspace.univ-ouargla.dz/jspui/handle/123456789/39958 2026-01-18T11:33:43Z 2023-06-01T00:00:00Z

Titre: Economic Diversification in Algeria as a Mechanism for Achieving Integration Auteur(s): نوال خروبي Résumé: Economic diversification in Algeria is considered one of the main mechanisms for achieving economic integration. The Algerian economy is characterized by a heavy reliance on oil and gas exports, making it vulnerable to fluctuations in oil and gas prices in global markets. To avoid this sole dependence and achieve economic integration, Algeria must transition to an economy that relies on many other sectors. Economic diversification in Algeria represents a significant challenge as oil and gas account for a large percentage of GDP, with agriculture and industry coming in second and third places, respectively. In order to achieve economic diversification, the Algerian government must encourage investment in other sectors such as light and heavy industries, tourism, technology, mining, and renewable energy. Description: المجلة الجزائرية للدراسات المحاسبية والمالية

2023-06-01T00:00:00Z رواحنه محمد كاوجة بشير https://dspace.univ-ouargla.dz/jspui/handle/123456789/39956 2026-01-18T11:33:16Z 2023-06-01T00:00:00Z

Titre: The importance of foresight in the sustainability of the Algerian economy Auteur(s): رواحنه محمد; كاوجة بشير Résumé: This intervention aims to show the importance of theoretical foresight and the tools used in future studies in addition to the strategic plans for the future of the Algerian economy, taking into consideration the scientific, technological and economic developments taking place in various countries of the world, and the adoption of sustainable development as a solution in order to revive the economy in the areas of food security, energy security, and human energy. Description: المجلة الجزائرية للدراسات المحاسبية والمالية

2023-06-01T00:00:00Z رشيد نعيمي عبد الحفيظ بن ساسي https://dspace.univ-ouargla.dz/jspui/handle/123456789/39953 2026-01-18T11:32:41Z 2023-06-01T00:00:00Z

Titre: Build-Operate-Transfer-Contracts (BOT) with a foreign componen is mechanism for investment diversification in Algeria Auteur(s): رشيد نعيمي; عبد الحفيظ بن ساسي Résumé: The research aims to shed light on the B.O.T contracts with a foreign component and the characteristics that characterize it, and to show the positive aspects that can benefit from it in achieving sustainable investment diversification in Algeria. This study concluded that the adoption of B.O.T contracts with a foreign component in Algeria can contribute to a sustainable investment diversification provided that it has have texts regulating all stages of their implementation from the beginning of the project to the last stage delivery Description: المجلة الجزائرية للدراسات المحاسبية والمالية

2023-06-01T00:00:00Z