العلاقة التكاملية بين جودة التدقيق الداخلي وجودة التدقيق الخارجي وأثرها في الأداء المالي الإستراتيجي في الشركات الصناعية الأردنية المدرجة في بورصة عمان

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

05278bdb-ca51-44a8-a09d-360966a8163d

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf image

أسماء الملفات

05278bdb-ca51-44a8-a09d-360966a8163d_1.pdf

بيانات النشر

ترجمة العنوان

The Integrative Relationship between Internal and External Audit Quality and its Impact on the Strategic Financial Performance of the Jordanian Industrial Companies Listed on the Amman Stock Exchange

ألقاب المؤلفين

[{"name_ar":"ثامر خالد أحمد الناصر","title_ar":"اعداد","title_en":"Preparation"},{"name_ar":"عمر محمد زريقات","title_ar":"اشراف","title_en":"Supervision"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

العلاقة التكاملية بين جودة التدقيق الداخلي وجودة التدقيق الخارجي وأثرها في الأداء المالي الإستراتيجي في الشركات الصناعية الأردنية المدرجة في بورصة عمان

المحتوى والصفحات

عدد الصفحات

158

ترجمة الملخص

This study aimed to identify the effect of the integrative relationship between the quality of internal audit and the quality of external audit on strategic financial performance measured by the shareholders value added in Jordanian industrial companies. The study followed the descriptive analytical approach, relying on secondary data for the companies sampled during the period (2017-2022). The quality of external audit was measured by the size of the external audit office, external audit fees, and the provision of non-audit services, and the quality of internal audit was measured by the size of the internal audit department, experience in internal auditing, and the professional qualification of the internal auditors. The study population consisted of (51) industrial companies listed on the Amman Stock Exchange, and the study sample consisted of (32) companies. The data was analyzed using E-views software. The study found that there is an impact of both the quality of internal and external auditing on strategic financial performance, measured by shareholders value added in industrial companies listed on the Amman Stock Exchange. Based on the results, the study recommended that companies pay attention to evaluating their strategic performance, and work to oblige companies to have a special department for internal auditing, with the need to focus on assigning an external auditor whohas relatively high-quality indicators and a good reputation. Enhancing communication with the internal auditor, to reduce information asymmetry, narrow the expectations gap, and mitigate the agency problem.

إشراف وإعداد

الإشراف

عمر محمد زريقات

الإعداد

ثامر خالد أحمد الناصر

الاقتباسات الببليوغرافية