العوامل المؤثرة على الحصة السوقية لمكاتب التدقيق في الأردن

الملخص EN

This study aimed at identifying the factors that have impact on the market share of auditing offices in Jordan.

The researcher used the descriptive and analytical methods to achieve the objectives of the study, and a questionnaire was adopted as a tool forstudy.

The population of the study consisted of (291) the auditing offices while the sample was chosen by the random simple sampling method, which was (252) a legal auditor working in these offices, provided that the number of certified auditors was (387).

The researcher used Statistical Packages for Social Sciences (SPSS) to extract the results of the study.

The study revealed many results, the most important of which is, there is a statistically significant effect at the level of (α=0.05) of the influencing factors (quality of professionalism, performance of auditors, privatization in audit offices, size of the office, and the relation between these audit offices with global audit firms) on the market share in Jordan.

The study included a number of recommendations,such as the need to pay attention to the efficiency of the auditors, give the necessary training courses to rise the efficiency of the auditor and the need to apply quality standards and following up their implementation with the auditors.

The study also recommended the need to resort to the merger of audit offices or the establishment of strategic alliances between them or with international companies to form large -scale entities capable of owning great resources and experiences