Browsing by Author "Saidj, Faiz"

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    Covid 19 Implications on credit loss provisioning rules under ifrs 9: Pro-cyclicality concerns
    (Université M'hamed Bougara de Boumerdès, 2024) Djelil, Bilal; Saidj, Faiz
    The objective of this paper is to analyse the procyclicality behavior of Expected Credit Loss (ECL) model introduced by IFRS 9, during the economic downturn due to the Covid 19 pandemic. A regression analysis was conducted on a dataset gathered from euro era in order to investigate the hypothesis suggesting that the new model does not exhibit a procyclical behavior. Our findings indicate that, despite the IASB's expectation that the ECL model would have a countercyclical impact, it still demonstrates procyclical behavior.
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    Obligations du commissaire aux comptes : audit des conventions réglementées
    (2017) Saidj, Faiz
    L’audit des conventions conclus par l'entreprise est une nouvelle notion introduite après l’adoption des normes internationales d’audit par le biais projet de la norme algérien d’audit « NAA 250 », et la norme de rapport du commissaire aux comptes sur les conventions réglementées. Cet article sert à clarifier les obligations du commissaire aux comptes à propos du contrôle des conventions réglementées, il souligne que l’auditeur légal apporte une réelle contribution aux traitements des conventions règlementées. On se propose dans cet article d’utiliser volontairement la norme internationale d’audit ISA 250 «prise en considération des textes législatifs et réglementaires dans un audit d’états financiers
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    Towards strengthening the position of the tax administration: modernization and digitization of the sector and its impact on improving the quality of public service
    (M'HAMED BOUGARA-BOUMERDES UNIVERSITY : Faculty of Economics, Commercial and Management Sciences, 2022) Saidj, Faiz
    The main purpose of conducting this research was to investigate the factors affecting successful converting to the modernization and digitization through improved service quality, in particular in the tax administration, the findings indicated that modernization and digitization as well as improved service quality significantly and positively influenced the successful converting of traditional tax administration to contemporary tax administration through strengthening the position of the tax administration.