Journal of Law

Abstracts for Accepted Articles

The impact of the expended audit report on the audit report lag: Empirical evidence from Saudi audit market.
Dr. Mohammad A. Alabbas


Objective: This paper attempts to examine the impact of international auditing standards number (700) and number (701) on the audit report lag among Saudi listed companies during 2016 and 2017. 
methodology: Multiple linear regression is used to examine the relationship between audit report lag as a dependant variable and i0nternational auditing standards number (700) and number (701) as independent variables as well as control for firm characteristics, which found in prior studies as the determinant of audit report lag.
Data and study sample:The study data were extracted from the financial reports of the Saudi listed companies in Saudi market for the fiscal years 2016 and 2017. The final sample reached (344) financial reports of Saudi listed companies.
Conclusion: The descriptive analysis shows that the audit report lag for listed companies is between 7 days to 109 days with mean 44 days. Concerning the companies in 2016, the audit delay is between 7 days to 57 days with a mean of 42 days and a standard deviation of 12 days. Regarding companies in the year of 2017, the audit report lag is between 7-109 days and with mean 46 days and the standard deviation is 17 days. The results of the ordinary least square show that there is a significant association between the audit report lag and the implementation of the audit standards number (700) and number (701) among Saudi listed firms.

Keywords:audit report lag, international audit standards, Saudi Arabia, listed firm.

Spatial Thinking based GIS from Constructive Learning Theory Perspective Literary review.
Dr.Eman A. Alsaif
Prof.Ali M.Algahmdi


Objectives: Study aimed providing a literary review from the perspective of linking three axes, constructivist learning theory, spatial thinking and geographic information systems technology, clarifying the strengths of each axis on hand, and the interconnection of these axes on other hand.
Methodology: Study relied on deductive-inductive method in analyzing previous studies, reaching the possibility of linking the study axes as possible to provide educational technical application; appropriated for specific educational stage, especially for its first grades.Data and Study Sample: Study is a theoretical review, it requires only literary sources that dealt with constructivist learning theory, geographical education, spatial thinking, and geographical information systems. These sources are books, scientific research and models of geographic information systems applications in education on the world wide web.
Results: Study indicated the nature of constructivist theory, clarified importance of spatial thinking and role of geographical information systems technology in education. Study presented a proposal to link these aspects and highlight some challenges.
Conclusion: Study indicated importance of spatial thinking in geographical education, its strong relationship with constructivist learning theory and geographic information systems, because the constructivist theoryincludes constructivist principlesthat depend on critical thinking and analysis in order to achieve progress in building knowledge, While the capabilities of geographic information systems in presenting scientific material and interacting with it technically are distinct educational means,exportable, self-learning, and knowledge-building, especially with software adaptation of these systems.

Keywords: geographic education, spatial thinking, constructive learning theory, geographic information systems (GIS).

The Expected Roles of the Educational supervisor in the Educational Region of Asir in the Light of the Technological Innovations from the Teachers' Viewpoint and its relation to the Teachers Attitudes Towards Their Supervisors.
Dr. Rabie A. Amer


The Purpose: The study aims to identifythe special educationsupervisor's expected rolein the Educational Region of Asir in the Light of the Technological Innovations, know the expected level of the supervisors' practicesfrom thespecial education teachers' viewpoint and theirattitudes' level towards the special education supervision.
The Sample: This study was applied to a sample of (81) female and male teachers from the primary and the intermediate stagein the Educational Region of Asir.
The Approach: The researcher has adopted a descriptive approach andpreparation of a questionnaire and the attitude scale"prepared by the researcher".
The results: The results of the study indicate thatthere is a highaverage in the human relationships and the Professional growth's aspects in the Supervisory Practices' level, there is also a positive correlation between supervisory practices and the special education teachers' attitudes towards their supervisors, There are no statistically significant differences at the level (0.05) in the educational supervision according to the teacher, And also There are no statistically significant differences at the level (0.05) in the Supervisory Practices according to  the stage (primary-intermediate).

The Keywords: Supervisory Practices; Special Education Supervisor; Technological Innovations; Special Education Teacher; Educational Supervision; Attitude.


Designing an Electronic Game Inspired by Traditional Clothes to Develop the Aesthetic and National Sense of the Child in Saudi Arabia.
Abeer B. Alsaadi


Study objectives:This study aimed at designing an electronic game inspired by traditional clothes to develop the aesthetic and national sense of the child in Saudi Arabia.

Methodology:The study employed the descriptive analytical with following developmental applied research procedures.
Data and study sample:The data was collected using a questionnaire consisting of (3) dimensions that measure the opinions of the study sample, included (15) experts in art education, design, curriculum and psychology, about suitable scientific and technical standards to be met in the design and production of the proposed electronic game, as well as the objectives suitability to the electronic game proposed design, in the development of the child's aesthetic and national sense
Results of the study:The study reached the design of the electronic game according to (6) steps, and the results of expert opinions showed that the degree of availability of scientific and technical standards in the design and production of the proposed electronic game came was of high degree of approval, the results also showed that the proposed design of the electronic game inspired by traditional Saudi clothing, contributes to the development of child's aesthetic and national sense was of high degree.
Conclusion:The study concluded the need to pay attention to the study of national heritage as a source of inspiration to enrich the field of design with contemporary artistic visions. The need to pay attention to the development of aesthetic and national sense of the child through the various arts and linking them to various aspects of heritage. Encouraging national nvestment and the private sector in the production of games and cartoon films, TV programs inspired by the child's environment and its heritage to promote and reinforce concepts of cultural identity.

Keywords: Games design, electronic games, traditional clothing, aesthetic sense, national sense, Saudi child.


Journal of Law
Journal of Law

You are Visitor No.


Journal of Law
Journal of Law
Tell your friendsJournal of Law
Journal of Law

Last Updated

Oct 31, 2021

Journal of Law
Journal of Law
Journal of Law

Please enter your email Here to receive our news

Journal of Law