العلاقة بين معايير منح الائتمان المصرفي وجودة القوائم المالية المدققة : دراسة ميدانية في البنوك التقليدية العاملة بالجمهورية اليمنية

الملخص EN

This study aimed at investigating the relationship between the criteria for granting bank credit and the quality of the audited financial statements by conducting a field study in traditional banks in the Republic of Yemen.

In order to achieve this objective, a questionnaire was used for collecting data from the study population consisted of (9) traditional banks.

The complete census sampling method was used for the sample of (119) employees.

The actual no.

of questionnaires, valid for analysis, was 104.

The data were processed and analyzed using SPSS.

The results of the study revealed that there is a statistically significant positive correlation between the criteria of granting credit (related to customer, bank and credit) and the quality of the audited financial statements.

The study recommends that the quality of audited financial statements should be enhanced and their role should be activated in decision making.