أثر جودة التدقيق في تحسين قياس مكونات إدارة الأرباح : دراسة تطبيقية في الشركات الصناعية المساهمة العامة الأردنية المدرجة في بورصة عمان

الملخص EN

The aim of this study was to identify the impact of audit quality on improving the measurement of the components of earning management in companies listed in (ASE).

Five dimensions were used to measure the quality of Audit: The size of the auditing Office, the independence of the auditor, the auditor's experience, the auditor’s fees.

And the audit control.

The earning management variable was also measured by total accruals, discretionary accruals and nondiscretionary accruals To achieve the objective of the study descriptive analytical approach was followed, such as means, standard deviations, and using simple and multiple regression analysis to test the hypotheses of the study in addition to Pearson tests the data , were collected from the annual financial reports of a sample of 32 industrial companies which is selected randomly from the study population of 62 industrial companies listed on the ASE.

The results of the study showed a statistically significant effect of the quality of the audit by its dimensions in improving the measurement of the components of management and no statistically significant impact of the quality of the audit quality on total accruals, As well as no a statistically significant effect of the audit quality- by its total dimensions on discretionary accruals, in contrast, show that there is a statistically significant effect of the quality of the audit by its total dimensions on the nondiscretionary accruals in industrial companies.

Based on the results of the study, several recommendations were made, including the need to evaluate the level of earning management in companies by external auditor and reporting to the related parties, as well as the need to measure the earning management by using other models and propose the most suitable model for the Jordanian environment , and a periodic evaluation and studies on the development of the level of auditing in Jordan through review for historical audit reports and compare with financial current .ftf .HlA AAmnAlllAf