أثر رأي المراجع الخارجي عن مستوى الإفصاح المحاسبي في التقارير المالية للشركات على قرارات المستثمرين : دراسة ميدانية على المنشآت المالية و مكاتب المراجعة في الجمهورية اليمنية

الملخص EN

The study aimed to evaluating the conforming of auditors and investors in respect to items important that must disclosed in financial statements, evaluating the congeniality extent of auditor report about disclosure adequacy with financial reports content, studying the responding extent of financial reports content for investors needs, and studying effect of auditor report on investors decisions.

The study consists of an introduction and two chapters.

The first chapter deals with the theoretic side of subject , The second chapter deals with the field side of the study.

A questionnaire was designed and distributed to sample of banks as investors for all hypotheses, and auditors for first hypothesis.

The study showed the following results:- Conforming of auditors and investors in respect to items important that must disclosed in financial statements.

-The financial reports content of companies in Yemen dose not respond to investors needs.

-The auditor report about disclosure adequacy dose not consort with financial reports content.

-The auditor report about disclosure adequacy is impacting investors decisions.