МОЛИЯВИЙ ҲИСОБОТ СИФАТИНИ ОШИРИШДА СОЛИҚҚА ТОРТИШ, МУСТАҚИЛ АУДИТ ВА ИЧКИ НАЗОРАТНИНГ ЎРНИ

Mualliflar

  • Фахриддин Исаев

DOI:

https://doi.org/10.60078/2992-877X-2023-vol1-iss7-pp305-310

Annotasiya

Мақолада молиявий ҳисобот сифатини оширишда солиққа тортиш, мустақил аудит ва ички назоратнинг ўрни муҳим эканлиги асослантирилиб, мақола якунида хулоса шакллантирилган.

Kalit so‘zlar:

солиққа тортиш мустақил аудит ички назорат шаффофлик молиявий ҳисобот адолатлилик

Bibliografik manbalar

Agbenyo, W., Jiang, Y., & Cobblah, P. K. (2018). Assessment of government internal control systems on financial reporting quality in Ghana: A case study of Ghana revenue authority. International Journal of Economics and Finance, 10(11), 40–27. https://doi.org/10.5539/ijef.v10n11p40 [Crossref], [Google Scholar]

El-Bannany, M. (2018). Financial reporting quality for banks in Egypt and the UAE. Corporate Ownership & Control, 15(2), 116–131. http://doi.org/10.22495/cocv15i2art10 [Crossref], [Google Scholar]

Gelinas, U. J., Dull, R. B., Wheeler, P., & Hill, M. C. (2017). Accounting Information Systems. Cengage Learning. [Google Scholar]

Hanlon, M., Hoopes, J. L., & Shroff, N. (2014). The effect of tax authority monitoring and enforcement on financial reporting quality. The Journal of the American Taxation Association, 36(2), 137–170. https://doi.org/10.2308/atax-50820 [Crossref], [Google Scholar]

Iatridis, G. E. (2011). Accounting disclosures, accounting quality and conditional and unconditional conservatism. International Review of Financial Analysis, 20(2), 88–102. https://doi.org/10.1016/j.irfa.2011.02.013 [Crossref] [Web of Science ®], [Google Scholar]

Ikbal Tawfik, O., Almaqtari, F. A., Al-ahdal, W. M., Abdul Rahman, A. A., & Farhan, N. H. (2022). The impact of board diversity on financial reporting quality in the GCC listed firms: The role of family and royal directors. Economic Research-Ekonomska Istraživanja, 1–33. https://doi.org/10.1080/1331677X.2022.2120042 [Taylor & Francis Online], [Google Scholar]

Ikromovich, I. F. (2022). Analysis of resource taxes based on tax analysis technique. International Journal of Management IT and Engineering, 12(12), 65-71.

Isaev, F. (2021). Advantages of applying tax incentives in the conditions of economic crisis. International Journal of Marketing and Technology, 11(8), 15-25.

Isaev, F. I. (2021). Tax Policy of the Republic of Uzbekistan. International Journal of Management IT and Engineering, 11(8), 1-9.

Ji, X.-D., Lu, W., & Qu, W. (2017). Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China. The International Journal of Accounting, 52(1), 27–44. https://doi.org/10.1016/j.intacc.2017.01.007 [Crossref] [Web of Science ®], [Google Scholar]

Krishnan, J., Krishnan, J., & Liang, S. (2020). Internal control and financial reporting quality of small firms. Review of Accounting and Finance, 19(2), 221–246. https://doi.org/10.1108/RAF-05-2018-0107 [Crossref] [Web of Science ®], [Google Scholar]

Mardessi, S. (2022). Audit committee and financial reporting quality: The moderating effect of audit quality. Journal of Financial Crime, 29(1), 368–388. https://doi.org/10.1108/JFC-01–2021-0010 [Crossref], [Google Scholar]

Pham, Q. T., Ho, X. T., Nguyen, T. P. L., Pham, T. H. Q., & Bui, A. T. (2021). Financial reporting quality in pandemic era: Case analysis of Vietnamese enterprises. Journal of Sustainable Finance & Investment, 1–23. https://doi.org/10.1080/20430795.2021.1905411 [Taylor & Francis Online], [Google Scholar]

Pucheta‐Martínez, M. C., Bel‐Oms, I., & Olcina‐Sempere, G. (2016). Corporate governance, female directors and quality of financial information. Business Ethics: A European Review, 25(4), 363–385. https://doi.org/10.1111/beer.12123 [Crossref] [Web of Science ®], [Google Scholar]

Tran, Y. T., Nguyen, N. P., & Hoang, T. C. (2021). The role of accountability in determining the relationship between financial reporting quality and the performance of public organizations: Evidence from Vietnam. Journal of Accounting and Public Policy, 40(1), 106801. https://doi.org/10.1016/j.jaccpubpol.2020.106801 [Crossref] [Web of Science ®], [Google Scholar]

Trombetta, M. (2021). Financial reporting and macroeconomics. The European Journal of Finance, 1–12. https://doi.org/10.1080/1351847X.2021.1877166 [Taylor & Francis Online], [Google Scholar]

Ud Din, N., Cheng, X., Ahmad, B., Sheikh, M. F., Adedigba, O. G., Zhao, Y., & Nazneen, S. (2021). Gender diversity in the audit committee and the efficiency of internal control and financial reporting quality. Economic Research-Ekonomska Istraživanja, 34(1), 1170–1189. https://doi.org/10.1080/1331677X.2020.1820357 [Taylor & Francis Online] [Web of Science ®], [Google Scholar]

Zandi, G., Sadiq, M., & Mohamad, S. (2019). Big-four auditors and financial reporting quality: Evidence from Pakistan. Humanities & Social Sciences Reviews, 7(2), 369–375. https://doi.org/10.18510/hssr.2019.7243 [Crossref], [Google Scholar]

Исаев Ф. Аудит самарадорлигининг назарий-амалий талқини //Приоритетные направления, современные тенденции и перспективы развития финансового рынка. – 2023. – С. 359-361.

Исаев Ф. И. Солиқ текширувларини рақамлаштириш зарурияти.“ //Бизнес-эксперт” илмий журнали. – 2021. – Т. 6. – С. 52-54.

Исаев, Ф. (2023). Сoлиқ тaҳлили - иқтисодий таҳлилнинг таркибий қисми. Nashrlar. Retrieved from https://e-itt.uz/index.php/editions/article/view/35

Исаев, Ф. (2023). Солиқ текширувлари: аудит самарадорлиги таҳлили. Иқтисодиёт ва инновацион технологиялар, 11(1), 394–401. https://doi.org/10.55439/EIT/vol11_iss1/a42

Исаев, Ф. (2023). Солиқ юкини камайтиришда солиқ таҳлилининг таъсирига оид назарий мулоҳазалар. International Journal of Economics and Innovative Technologies, 11(2), 415–421. https://doi.org/10.55439/EIT/vol11_iss2/i41

Исаев, Ф. (2023). СОЛИҚЛАРНИНГ ФАРОВОНЛИККА ТАЪСИРИ НАЗАРИЯСИ. "Milliy Iqtisodiyotni Isloh Qilish Va Barqaror Rivojlantirish istiqbollari" Respublika Ilmiy-Amaliy Konferensiyasi Materiallari to‘plami., 206–208. Retrieved from https://conference.tsue.uz/index.php/article/article/view/393

Yuklashlar

Nashr qilingan

Qanday qilib iqtibos keltirish kerak

Исаев, Ф. (2023). МОЛИЯВИЙ ҲИСОБОТ СИФАТИНИ ОШИРИШДА СОЛИҚҚА ТОРТИШ, МУСТАҚИЛ АУДИТ ВА ИЧКИ НАЗОРАТНИНГ ЎРНИ. Iqtisodiy Taraqqiyot Va Tahlil, 1(7), 305–310. https://doi.org/10.60078/2992-877X-2023-vol1-iss7-pp305-310