أثر جودة التدقيق الخارجي في استمرارية الشركات الصناعية المدرجة في بورصة عمان

الموضوعات

إدارة

روابط وملفات

التعريف والنوع

رقم الوثيقة

08782aef-bf13-4486-b282-72b22ca516ac

رقم العقد

0

نوع الوسائط

Crawler

نوع المحتوى

الرسائل العلمية

صيغة المصدر

رسائل ماجيستير

نوع الملف

pdf image

أسماء الملفات

08782aef-bf13-4486-b282-72b22ca516ac_1.pdf

بيانات النشر

ترجمة العنوان

The Impact of External Audit Quality on the Going Concern of Industrial Companies Listed on the Amman Stock Exchange

ألقاب المؤلفين

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اللغة

Arabic

المصدر والدورية

اسم المصدر

أثر جودة التدقيق الخارجي في استمرارية الشركات الصناعية المدرجة في بورصة عمان

المحتوى والصفحات

عدد الصفحات

126

ترجمة الملخص

This study mainly aims to identify the impact of the quality of the external audit represented by (audit fees, customer retention period, association with international audit offices, the auditor’s specialization in the industry, the auditor’s provision of non-audit services, and the auditor’s opinion) on the going concernof Jordanian public shareholding industrial companies. Listed on the Amman Stock Exchange. The study adopted the descriptive analytical approach by relying on secondary data in Jordanian public shareholding industrial companies during the period (2011-2020). The study population consisted of the Jordanian public shareholding industrial companies in the Amman Stock Exchange, which numbered (55) companies, and the study sample consisted of (34) companies. The study data was analyzed using the appropriate statistical analysis tools, using the statistical program E-Views. The study found a statistically significant impact of the quality of the external audit represented by (audit fees, customer retention period, association with international auditing offices, the auditor’s specialization in the industry, the auditor’s provision of non-audit services, and the auditor’s opinion) on the continuity of the Jordanian public shareholding industrial companies listed in the Amman Stock Exchange, where the moral effect appeared in all dimensions, except for the dimension (the auditor's specialization in industry), which showed a non-significant effect. The study recommended a set of recommendations,the most prominent of which is the need for audit offices to assure their auditors of their responsibility to verify the company's ability to continue, and to disclose the risks that negatively affect its presence in their report.

إشراف وإعداد

الإشراف

لينا فؤاد حسين

الإعداد

سعيد أحمد فلاح أبو الكشك

الاقتباسات الببليوغرافية