تم إصدار العدد الثالث من المجلد الثامن والعشرون لعام 2026 حيث تضمن
بحوث ضمن مجالات مختلفة، تجده عبر أعداد المجلة المجلد الثامن والعشرون - العدد الثالث.
آخر موعد لإستقبال الأبحاث:
10/4/ 2026 م
موعد النشر للعدد القادم:
15 / 4 / 2026 م
لا يتم نشر الاوراق العلمية الا بعد موافقة المشاركين في تأليفها
لاي نقاش حول موضوع بحث يجب الاتصال مباشره بالمؤلفين الموقعين ادناه
Researchers:
]Dr. Issam Mohammed Al-Taweel [
]Associate Professor of Financial Accounting[
]Al-Aqsa University – Gaza[
]Dr. Mohannad Hassan Humaid [
]Assistant Professor of Accounting and Auditing[
]Al-Aqsa University – Gaza[
Abstract:
The integration of information technology (IT) in accounting and auditing has become a significant aspect of contemporary business practices, leading to its extensive usage and advancement. This progress has resulted in an upsurge of information requiring effective processing, storage, retrieval, and display across various forms and applications. This study aimed to investigate the role of IT in enhancing the quality of financial statement data in the contemporary business environment. The hypotheses of the study were tested through a field study, involving a sample of internal auditors, directors of the Internal Audit Department, and heads of the Internal Audit Departments from auditing firms and banks within the Gaza Strip.
DOI: https://doi.org/10.62690/ijssp2414
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