College of Administrative and Financial Sciences

A high-quality accounting project reveals the impact of International Standard on Auditing (ISA) 240 on enhancing financial performance... Academic outputs that meet the requirements of transparency and governance

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A high-quality accounting project reveals the impact of International Standard on Auditing (ISA) 240 on enhancing financial performance... Academic outputs that meet the requirements of transparency and governance

A Quality Accounting Project Reveals the Impact of International Standard on Auditing (ISA) 240 on Enhancing Financial Performance: Academic Outputs that Meet Transparency and Governance Requirements

 

University Media

 

In an academic setting reflecting the depth of scientific excellence and the quality of educational outcomes, the College of Administrative and Financial Sciences witnessed the discussion of a distinguished graduation project by students from the Accounting Department, entitled: "The Impact of Applying International Standard on Auditing (ISA) 240 on Fraud Detection on Improving Financial Performance," as part of the requirements for obtaining a Bachelor's degree.

 

The project was the culmination of applied scientific effort by students from the department: Madira Fouad Abdo Al-Hassani, Zahra Mustafa Ali Al-Ariqi, Malak Mujeeb Mohammed Al-Jaradi, Shaimaa Taha Ali Al-Habishi, and Hajar Yahya Ali Al-Jaifi, under the supervision of Dr. Amani Al-Safari, within the framework of the university's direction towards promoting applied scientific research related to the needs of the labor market.

 

 The discussion committee consisted of a select group of specialized academics, including Professor Dr. Mohammed Al-Kahali, Dean of the College; Dr. Fahmi Al-Daqaf, Head of the Accounting and Financial and Banking Sciences Departments; Dr. Mohammed Al-Rahbi, the College's Academic Advisor; Dr. Amani Al-Safari; Dr. Hadi Al-Sayyad, External Examiner; and Dr. Ashwaq Al-Jaboubi, in the presence of a distinguished faculty of teaching assistants from the College.

 

The study adopted a descriptive-analytical approach, employing a field study targeting a sample of auditors in auditing firms in the capital city of Sana'a. Data was collected using a questionnaire and analyzed using SPSS software, reflecting a modern scientific trend in utilizing statistical tools to serve accounting research.

 

The study's results revealed a strong and statistically significant positive impact of applying International Standard on Auditing (ISA) 240 on improving financial performance. The correlation coefficient was 0.792, an indicator reflecting a strong positive relationship between the application of the standard and the quality of financial performance. Furthermore, the coefficient of determination showed that 62.7% of the improvement in financial performance could be explained by the application of this standard.

 

 The results confirmed that adherence to the standard directly contributes to: enhancing the credibility and transparency of financial information, supporting the quality of financial and investment decisions, and improving the efficiency of auditing processes and the detection of fraud and errors.

 

The study also showed that the credibility of information is the most influential factor, followed by the quality of decision-making, and then the accuracy of data auditing. This reflects an advanced scientific awareness among the students in professionally analyzing the dimensions of financial performance.

 

This project embodies the high level of academic qualification that the university is committed to, by linking theoretical knowledge with practical application and preparing accounting professionals capable of dealing with international standards with high efficiency. This enhances their readiness to engage in the business environment and contribute to the development of financial institutions.

 

The project also reflects the university's commitment to graduating highly qualified professionals who possess the tools of scientific and professional analysis and contribute to strengthening the principles of integrity, transparency, and governance, which are fundamental pillars in building a sustainable economy.

 

 These high-quality research findings confirm that the university is steadily progressing towards establishing itself as a leading educational institution that prioritizes the quality of education and scientific research, and works to cultivate a generation of specialists capable of making a real difference in the business environment and society.

 

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