https://dspace.qou.edu/handle/194/2883 Tue, 07 Apr 2026 16:52:59 GMT 2026-04-07T16:52:59Z https://dspace.qou.edu/handle/194/3061 The Role of Internal Auditing in Improving the Quality of Accounting Information in the Municipalities of the Southern West Bank Governorates Mohammad Abdel Nabi Atallah, Maida’; Wael Alkababji, Dr. Majdi This study aimed to identify the extent to which internal auditors apply performance standards to improve the quality of accounting information in the municipalities of the southern West Bank governorates. The study adopted the descriptive analytical method for its suitability in achieving the objectives of the study. A questionnaire was designed to collect field information, which was designed based on a review of previous studies and the measures that were used, taking into account the Palestinian context. The study sample included 103 auditors, accountants, and financial managers working in accounting departments in 28 municipalities operating in the governorates of the southern West Bank, namely Bethlehem Governorate and Hebron Governorate. The number of accountants and auditors in those municipalities reached 129 employees, and 123 questionnaires were distributed, and 103 valid questionnaires were analyzed using SPSS. Accordingly, the study showed that the level of application of internal audit standards in the municipalities of the southern governorates of the West Bank was high, as the order of application of the standard for following up on internal audit results was high, followed by the application of the standard for management’s acceptance of risks, implementing the internal audit mission, and managing internal audit activities. Planning the internal audit mission, the nature of internal audit work, and communicating internal audit results. In addition, the study indicated that the quality level of accounting information in the municipalities of the southern governorates of the West Bank was high, and that internal auditors’ application of performance standards in internal auditing has a positive impact on the quality of accounting information, on the availability of suitability in accounting information, as well as on the availability of honest representation in the information. Accounting. According to its results, the study recommended the need to strengthen internal control over the internal audit mission in the municipalities of the southern West Bank, to ensure that internal audit is carried out in accordance with the standards established for it. Internal auditors in municipalities must also pay attention to all characteristics of the quality of accounting information and ensure them, especially the true representation and suitability of accounting information. In addition to the necessity of work by all municipalities, whether small, medium or large in terms of population and employees, to provide and verify the quality of accounting information, because of this great importance on the level of competition in obtaining financing, and the level of governance of the municipality that works to develop the local community. The municipality is a representative body for the local community it serves. Sun, 21 Jan 2024 00:00:00 GMT https://dspace.qou.edu/handle/194/3061 2024-01-21T00:00:00Z https://dspace.qou.edu/handle/194/3058 The Impact of Capital Structure on Earnings Management and the Mediating Role of Corporate Governance in Palestinian Shareholding non-financial Companies. Salah, Isra’; Wael AlKababji, Dr. Majdi This study aimed mainly to determine the impact of capital structure on earnings management through the mediator corporate governance. Thus, the study followed the descriptive approach, and the quantitative method was applied to explain how the independent variables affect one another, in addition to examining the relationship among variables. This quantitative study uses primary data from companies' financial reports obtained from the Palestine Exchange Website. The researcher has extracted financial reports for 29 non-financial shareholding companies during the period (2018-2022) distributed in three sectors, 11 companies in the industrial sector, and 8 and 10 companies in service and investment respectively. Regarding data analysis, both descriptive and inferential statistical tools were used to examine the hypothesis and questions using the Stata program V. 18. According to the study, from 2018 to 2021, the mean value of earnings management in non-financial public shareholding businesses increased steadily and gradually; however, in 2022, it decreased. Furthermore, during the study period, the firm growth indicator's mean value was larger than the means of the other capital structure indicators, such as profitability and financial leverage. Moreover, the mean value of all capital structure indicators (financial leverage, firm growth, and profitability) has the highest value in the industry sector, followed by the service and investment sectors respectively. Additionally, capital structure has a statistically significant effect on earnings management in non-financial Palestinian firms that hold shares. Ultimately, the study demonstrated that the impact of capital structure (financial leverage, firm growth, profitability) on the earnings management of the Palestinian non-financial shareholding companies is not mitigated by board size, board independence, the independence of the audit committee, or board of directors’ meetings. Based on that, the study recommends that firms should focus on maintaining the financial leverage and profitability indicators, which play a role in the firm growth. Moreover, firms should always monitor the capital structure and earnings management indicators. In addition, firms should form their short-term and long-term goals, so they can decide effectively how to manage the earnings. Additionally, because board members own a portion of the companies in the industrial and investment sectors, these companies should permit the board of directors' responsibilities and independence to make decisions regarding capital structure and earnings management policies. Mon, 30 Sep 2024 00:00:00 GMT https://dspace.qou.edu/handle/194/3058 2024-09-30T00:00:00Z https://dspace.qou.edu/handle/194/3052 The Transition from Item Budgeting to Program Budgeting and its Impact on the Performance of Municipalities in the Jericho and Ramallah governorates Ahmad Brahma, Muhammad; Shetyaeh, Dr. Theeb The study aimed to analyze the impact of the transition from item budgeting to program budgeting on the performance of municipalities in the Jericho and Ramallah governorates. To achieve this goal, the study adopted a quantitative (descriptive-correlational) approach. A questionnaire was used as a tool to collect data from financial employees in the municipalities under study, totaling (65) employees who were taken as a comprehensive sample for the study due to their small number. The results showed that there was a statistically significant effect at the significance level (α ≥ 0.05) of the transition from item budgeting to program budgeting on municipal performance across its dimensions (transparency, accountability, strategic objectives, resource efficiency, innovation and creativity, organization and structure) in the Jericho and Ramallah and Al-Bireh governorates. The study results also showed that there were no statistically significant differences in the study sample's estimates regarding the feasibility of the transition from item budgeting to program budgeting among municipalities in the Ramallah and Al-Bireh and Jericho governorates based on the following variables: (gender, age, educational level, specialization), while there were differences regarding the experience variable. The study results showed that there were no statistically significant differences in the study sample's assessments of the performance level of municipalities in the Ramallah and Al-Bireh and Jericho governorates based on the following variables: (gender, age, educational level, specialization), while there were differences regarding the variable of years of experience. The study's most important recommendations were: The necessity for municipalities to implement program budgets due to their feasibility, as program budgets are appropriate for all aspects of service activity in the municipality and protect the municipality's financial resources. Program budgets require a cadre of specialized employees to implement them, so municipalities must provide adequate training for their employees to deal with this type of budget. It is also necessary for municipal administrations to define clear and understandable performance indicators for all municipal employees, consistent with the implementation of program budgets. Tue, 06 Jan 2026 00:00:00 GMT https://dspace.qou.edu/handle/194/3052 2026-01-06T00:00:00Z https://dspace.qou.edu/handle/194/3003 Bank liquidity Management and its Impact on Return and Risk: An Applied Study on Banks in Palestine. Khaled Shehada Masalmeh, Mohammed; Wael Alkababji, Prof. Majdi The study aimed to investigate the impact of banking liquidity measured through its primary indicators (cash liquidity ratio, statutory liquidity ratio, and employment ratio) on return and risk among banks operating in Palestine during the period (2018–2024). To accomplish this objective, the descriptive–analytical approach was adopted, employing multiple regression analysis and panel data techniques for a sample of 12 banks operating in Palestine. The financial data were collected from the published financial statements available on the official websites of the respective banks, using a comprehensive survey method. The STATA statistical software package was utilized to conduct the estimation and analysis of financial data in order to answer the study’s questions and test its hypotheses. Accordingly, the findings revealed that the indicators of bank liquidity had no statistically significant effect on returns in Palestinian banks, reflecting the limited ability of liquidity to generate high profitability under current banking conditions. However, the results showed a strong and significant relationship between liquidity indicators and banking risks, as increased credit employment was found to heighten credit and interest rate risks, while the legal liquidity ratio contributed to mitigating them. The results also indicated that the control variables namely, bank size, type, and financial leverage had a partial impact on the relationship between liquidity, return, and risk. Overall, the study concluded that liquidity management in Palestinian banks tends to be conservative, focusing on maintaining stability and minimizing risks rather than maximizing profitability, thereby emphasizing the need for a strategic balance between liquidity, profitability, and risk in accordance with Basel III standards. The study recommended enhancing the efficiency of liquidity management by investing cash surpluses in short-term, low-risk financial instruments, and achieving a balanced relationship between liquidity, profitability, and risk in line with Basel III requirements. It also recommended developing flexible regulatory policies that consider the specific characteristics of Palestinian banks and foster cooperation among them to strengthen financial stability. In addition, the study suggested conducting future research addressing other factors influencing return and risk, such as asset quality, capital structure, and financial innovation within the Palestinian banking sector. Tue, 02 Dec 2025 00:00:00 GMT https://dspace.qou.edu/handle/194/3003 2025-12-02T00:00:00Z