التقارير المالية المنشورة على الانترنت بواسطة الشركات المساهمة السعودية

2008
المجلد السادس
العدد الثاني
مجلة العلوم الشرعية والدراسات الإسلامية

Abstract  

This study investigates financial reporting on the Internet by Saudi joint stock companies      and its impact on the audit profession. The data were obtained through content analysis of the web sites Of Saudi joint stock companies representing eight industries. A web collection instrument was developed; this instrument was used to identify the nature and extent of audit-related web practices on the corporate web sites of the 86 companies that made up the Saudi Stock Market at the end of 2006. Of the 86 listed companies, 35 companies were found to have web sites containing corporate financial information.-The results provide evidence that all 35 companies publish audited financial reports with the corresponding audit report. major technology employed by Saudi companies to publish financial statements on the Internet is the PDF file format. Elche Study also reveals that in addition to the annual report, companies publish a considerable volume Of financial and non-financial information on their web sites. Users are likely to find it difficult to distinguish between audited and unaudited financial information. Audit firms in Saudi Arabia should employ technology to distinguish audited and unaudited information, such as the use Of borders, backgrounds, and/ or watermarks. In addition, none of the auditor reports referred to matters relating to electronic presentation Of financial statements, neither did they refer to the responsibilities Of directors or auditors with respect to web sites. Cautionary comments by the auditor concerning the risks Of relying on Internet financial reports may be considered. We also found that the majority (34) Of audit reports were located on the companies' web sites, which would make it difficult for auditors to have control over these reports with respect to security, access, and changes. TO increase the security of the audit report, audit firms in Saudi Arabia should locate their reports on the auditor's web site. A total of 30 auditors' reports included scanned versions of the auditors' signatures. The use Of digital signatures, which Offer security to users, is The results also show that 35 financial statements had no links to/ from the audit report.TO provide assurance and improve trust in Internet financial in Saudi Arabia, the study recommends that professional accounting and auditing bodies in Saudi such as Saudi Organization for Certified Public Accountants (SOCPA) should give more consideration to and issue rules and recommendations that would help to guarantee the reliability Of financial reporting on the Internet in Saudi Arabia.    

5- التقارير المالية المنشورة على الانترنت بواسطة الشركات المساهمة السعودية د.سعد.pdf1.92 ميغابايت
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