مراجعة النظير و أثرها في تحسين جودة التقارير المالية : دراسة استطلاعية لآراء عينة من موظفي ديوان الرقابة المالية الاتحادي

الملخص EN

The objective of the study is to study the peer review and its impact on improving the financial reports quality of the opinions of a sample of staff of the Federal Audit Bureau, through measuring impact and testing the relationship between peer review and financial reports quality.

The adoption of descriptive analytical approach, A sample of the staff members at the SAI were selected (50) individuals, The adoption of the questionnaire, which included (38) paragraph, The results were obtained through the statistical program (SPSS) to prove the validity of the research hypotheses related to the correlation between the two variables.

A number of results were obtained.

The most important was the existence of a positive correlation between the peer review and the financial reports quality.

And then formulated a number of recommendations related to the results of the research, the most important of which was the need to raise awareness in the institution under consideration on the importance of peer review, methods and methods of work.