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Use of Data Mining for the Assessment of the Mudaraba Performance Risk in the Light of Macroeconomic Factors
In this article, we present an approach to evaluate a Mudaraba project financed by the Islamic bank, taking into account macroeconomic indicators for the estimation of performance and risk. For conventional banks, interest rate credit is the main source of income. On the other hand, for Islamic banks, ...
The Effect of Applying Forensic Accounting Techniques in Earnings Management Practices Detection in the Jordanian Shareholding Companies from the Auditors` Perspective
This study aims to identify the extent of the application of forensic accounting techniques (Computer Assisted Auditing Tools, and Data Mining) by the certified accountants in Jordan, and to identify the impact of the application in the detection of earnings management practices and reduction in the ...