By : Mona Abdullah
College of Administrative Sciences at the University of Science and Technology implemented first online seminar for a research plan to obtain a doctorate degree in financial accounting prepared by the student Abdel Nasser Noman Ali, Yemeni national, entitled Judicial review reports and their role in exposing financial and administrative corruption and improving quality of financial reports applied to the industrial sector Yemen state. That was through a scientific committee under the supervision of Dr. Abd al-Rahman Al-Bakri Munawwar, Deputy Dean Al-Walid Othman Farag, Head of Accounting Department, Dr. Ihab Al-Shafi` Saeed, and Dr. Abd al-Rahman Yusuf al-Khalifa.
The research problem lies in the spread of financial and administrative corruption phenomenon as well as existence of misleading financial statements as a result of unreliable accounting information. The student touched on the importance of research in identifying the concept of judicial review reports and identifying the reliability of financial reports as it acquires great importance with an increasing interest for accountants and practitioners in professional and regulatory organizations. Also, contributes scientifically and practically to taking some corrective measures in the system of judicial review reports and showing gaps and weaknesses in the system.
For his part, Head of Accounting Department praised the role of research in accounting as it represents an advanced and successful scientific step with international students. Its importance is highlighted in the completion of chapters, curricula and structure. The research included 21 previous studies that contained addressing this phenomenon and how to combat it and find control systems efficiently and effectively to reduce corruption, in addition to revealing shortcomings in traditional methods of auditing and control. The research revealed the practice of creative accounting in the financial statements as well as the role of the internal auditor in activating corporate governance in financial corruption. Referring to the university’s solidarity and providing opportunities for students to study such type of research that leads to developing e-learning while keeping pace with all global developments. Head of the accounting department at UST promised to hold various seminars for the interest of students and the university.