This research aims to find out the influence of accounting understanding on the quality of financial reporting and to emphasize the importance of Accounting Understanding in preparing accurate and reliable financial reporting. This research utilizes a quantitative approach with primary Read More …
Author: ISIR Publisher
Enhancing Audit Quality: The Role of Auditor Competence and Technology Utilization
This study explores the impact of auditor competence and the use of technology on audit quality. High-quality audits play a crucial role in sustaining stakeholder confidence, ensuring the reliability of financial statements, and promoting effective corporate governance. Although auditing standards Read More …
THE INFLUENCE OF INTERNAL CONTROL AND HR COMPETENCE ON FINANCIAL REPORTING QUALITY THROUGH DIGITALIZATION
This study investigates the influence of internal control systems and human resource competence on the digitalization of financial reporting, and their subsequent impact on financial reporting quality within the banking sector. The research was driven by observed weaknesses in the Read More …
REVERSELOGISTICS:PACKAGINGANDENVIRONMENTALSUSTAINABILITY
Packaging is a fundamental tool for Logistics, as it also acts as marketing for the company, in addition, it has the purpose of ensuring safety in the handling and transportation of the product. It is believed that its importance is Read More …
Fundamentals of Materials Science and Engineering: An integrated Abordem
Materials Science and Engineering is a multidimensional area that studies the relationship between the structure, processing, and properties of materials, with the aim of developing materials with specific properties for different applications. It studies both material properties and applications. Materials Read More …
The Influence of English Language on Arabic Language in Sudanese Society
This study on the influence of English language on Arabic Language in Sudanese society, The current study was conducted in North Kordofan State, Sheikan Locality, during the period 2025-2026. The study aimed to investigate the influence of the English language Read More …
Development of Enhanced Chicken Swarm Optimization-Based Convolutional Neural Networks for Handwritten Document Recognition
This paper presents the development and performance evaluation of an Enhanced Chicken Swarm Optimization (ECSO) algorithm for hyperparameter tuning in Convolutional Neural Networks (CNNs), tailored specifically for handwritten document recognition. The ECSO algorithm integrates Gaussian and Tent chaotic maps into Read More …
CEO POLITICAL CONNECTION, FINANCIAL LEVERAGE AND REAL EARNINGS MANAGEMENT OF LISTED OIL AND GAS FIRMS IN NIGERIA
In this study, we investigated how CEO political connection and financial leverage could lead to increased real earnings management of listed oil and gas firms in Nigeria. Secondary data on CEO Political Connection(1 if CEO has political connection and 0 Read More …
