Vol. 6 No 2 (2022)

Afficher Vol. 6 No 2 (2022)

Publiée: 2022-06-30

Articles

Comparison of IAS/IFRS and OHADA standards in terms of taking inflation into account in financial accounting

Victoire MATOFALI
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SOCIAL AUDIT AS A LEVER FOR FINANCIAL PERFORMANCE IN THE ERA OF DIGITAL TRANSFORMATION

M’barka EL GHAZALI , Hala LABIAD , Badr BOUTGAYOUT
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Contribution to the study of the impact of Covid 19 on the management of accounting results : Case of the Telecommunications and New Technologies Sector in Morocco.

WAFAE NADA NEJJAR , ZINEB BENTHAMI
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Legal audit : a tool for assessing the quality of financial information - Literature review

Hamid AIT LEMQEDDEM , Mohamed Khalil BOULAHSEN
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The effect of internal control components on the organizational performance of Moroccan public organization: a theoretical exploration

Abdelkader MAAROUFI, Hajar EL HAJI
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ECONOMIC GROWTH TESTED BY TAX ARRANGEMENTS : AN ISSUE OF READABILITY FOR COMPANIES IN MOROCCO

Nouh EL HARMOUZI , Ouiam SENTISSI
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The BSC as a support vector for the strategic management process of organizations: a systematic literature review

Tarik JELLOULI , Yassir KSIR
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Social inequalities in Morocco and the imperative of financing: What tax policy for the new development model?

Lahcen ETTAHIRI , Lotfi BENAZZOU
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Does training change mechanics ? An experimental study of the effect of participation in training on the mechanistic structuring of auditor judgment in Cameroon

Gervais Félix MINKO, Narcisse ELLE, Osée HANKO
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CREDIT RISK ASSESSMENT OF COMMERCIAL BANKS IN THE DEMOCRATIC REPUBLIC OF CONGO

Jiguelle MATUMUENI NSONA
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Bank liquidity risk in participatory banks. Which perspectives for Moroccan market ?

Mohamed LOTFI , Mounia ELAATCHI
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The governance of the family business from the perspective of agency and stewardship theory

Abdellah TAJER, Oumaima ARABAN, Hicham ESSABBAR, Sidi Mohamed RIGAR
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Analysis of audit risks specific to public procurements

Mostafa BENHOUMMANE, Omar TOUAB
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