Browsing by Author "Alshubiri, Faris"

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Do received remittances cause Dutch disease in developed and developing countries?
(Emerald Publishing, 2024) Alshubiri, Faris; Fekir, Samia; Chikhi, Billal
Purpose: The present study aimed to examine the effect of received remittance inflows on the price level ratio of the purchasing power parity conversion factor to the market exchange rate in 36 developed and developing countries from 2004 to 2020. Design/methodology/approach: The panel data conducted a comparative analysis and used panel least squares, regression with Driscoll-Kraay standard errors of fixed effect, random effect, feasible generalised least squares and maximum likelihood robust least squares to overcome the heterogeneity issue. Furthermore, the two-step difference generalised method of moments to overcome the endogeneity issue. Diagnostic tests were used to increase robustness. Findings: In the studied countries, there was a statistically significant negative relationship between received remittance inflows and the price-level ratio of the purchasing power parity conversion factor to the market exchange rate. This relationship explains why remittance flows depreciate the real exchange rate. The study’s results also indicated that attracting investments can improve the quality of institutions despite high tax rates, leading to low tax revenue. Originality/value: The current study findings enrich the understanding of policies of how governments should minimise tariff rates on capital imports and introduce export-oriented incentive programmes. The study also revealed that Dutch disease can occur due to differences in the demand structure and manufacturing development policy.
The relationship between assessing audit risks and revealing creativeaccounting methods in accounting estimates: the perspective of Algerian external auditors
(World Scientific and Engineering Academy and Society, 2024) Fekir, Samia; Chikhi, Billal; Alshubiri, Faris; Fekir, Nadia
Numerous studies have underscored the pivotal role of external auditors in identifying unfair estimates and preventing accounting manipulation. This is achieved by gathering sufficient and appropriate evidence when material misstatements are detected and verifying the existence of such misstatements. This study aims to explore the relationship between audit risk assessment (comprising the assessment of inherent risks, control risks, and the control of detection risks) and the detection of creative accounting methods in accounting estimates, from the perspective of Algerian external auditors. To fulfill this objective, a descriptive-analytical approach was adopted. The review encompasses the most significant findings of prior studies, supplemented by a field study involving the distribution of a questionnaire to a random sample of Algerian external auditors practicing the profession (n=300). The collected data were subsequently analyzed using the Statistical Package for the Social Sciences (SPSS26). The study concludes that there exists a positive and statistically significant relationship between the assessment of audit risks and the revelation of creative accounting methods in accounting estimates, according to Algerian external auditors. This implies that as audit risks are assessed, the likelihood of detecting creative accounting methods in accounting estimates increases, accounting for 62.8% of the variance. The remaining 37.2% is attributed to other factors. Notably, there is a positive relationship, varying in degree, between the assessment of audit risks and the detection of creative accounting methods. Assessing inherent risks has the highest impact, followed by assessing control risks and controlling detection risks. Additionally, the study identifies statistically significant differences in the perception of audit risks and creative accounting methods in accounting estimates among Algerian external auditors based on demographic characteristics within the study sample.