أثر حجم شركة التدقيق ومدة الاحتفاظ والتخصص في نشاط العميل في الحد من ادارة الأرباح: دراسة تحليلية على عدد من الشركات العراقية المدرجة في سوق العراق للأوراق المالية للمدة (2009-2014)

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

073c5e00-6687-4f35-a963-bf435a7c4a68

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf image

أسماء الملفات

073c5e00-6687-4f35-a963-bf435a7c4a68_1.pdf

بيانات النشر

ترجمة العنوان

The impact of the size of the audit company and the duration of retention and specialization in the client's activity in reducing earnings management: Analysis study on a number of Iraqi companies listed on the Iraqi Stock Exchange for the period (2009-2014)

ألقاب المؤلفين

[{"name_ar":"حسن علي جاسم","title_ar":"اعداد","title_en":"Preparation"},{"name_ar":"عبد الحسين توفيق شلبي","title_ar":"اشراف","title_en":"Supervision"}]

اللغة

Arabic

المصدر والدورية

اسم المصدر

أثر حجم شركة التدقيق ومدة الاحتفاظ والتخصص في نشاط العميل في الحد من ادارة الأرباح: دراسة تحليلية على عدد من الشركات العراقية المدرجة في سوق العراق للأوراق المالية للمدة (2009-2014)

المحتوى والصفحات

عدد الصفحات

143

ترجمة الملخص

The study aims to show the impact of the quality of audit variables in reducing the practice of audited companies to manage earnings , and to show the most agreed model in the disclosure of earnings management and the most important strategies used in achieving earnings management, and in order to achieve the objectives of researchthe following hypotheses have been formulated: 1-There are no statistically significant indicators that confirm that the audit quality variable (the size of the audit company) limits the practice of audited companies to manage earnings . 2-There are no statistically significant indicators that confirm that the variable quality of audit (customer retention period) limits the practice of audited companies to manage earnings . 3-There are no statistically significant indicators confirming that the audit quality variable (the audit company specializes in customer activity) limits the practice of audited companies to manage earnings .In order to achieve the hypotheses, the revised Jones model, which is the most agreed model in earnings management disclosure, was used, audit quality variables were measured (the size of the audit company based on the audit bulletin for the licensees for work for 2014, the duration of the client's retention based on the number of years three years and more, the audit company specializes in client activity based on the market share of the audit company in the sector in which it operates), and the use of a double-edged test (Binomial test) in the Testing hypotheses, it was concluded that the revised Jones model is the most agreed model in the disclosure of optional dues, and that the quality variables of audit do not affect the management of earningsin the companies under scrutiny, and the most common form used by the management of earnings management is (basis of maturity), and the most important recommendations confirmed the authors of the upcoming research and the authorities responsible for the audit of data using the model Jones adjusted in the disclosure of earnings management taking into account other models that are more accurate in the disclosure of earnings management for example (Jones Model, Healy, De angelo, Industry Model, Matching Performance of Optional Dues, Optional Revenue Model, and many other models), before selecting any model requires the researcher to see the variables of the model in order to know that the data needed by the model are available, and to focus the data audit authorities in the form of earnings management (merit basis), which is more likely to be manipulated by the administration due to the discretionary powers granted greedy.

إشراف وإعداد

الإشراف

عبد الحسين توفيق شلبي

الإعداد

حسن علي جاسم

الاقتباسات الببليوغرافية