أثر فجوة التوقعات في التدقيق على قرارات المستثمرين في سوق عمان المالي

العناوين الأخرى

The impact of expectations gap upon investors’ decisions at Amman stock exchange market

مقدم أطروحة جامعية

الطراونة، تامر تحسين سعيد

مشرف أطروحة جامعية

الحطيبات، خالد عبد محمود

الجامعة

جامعة مؤتة

الكلية

كلية إدارة الأعمال

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2019

الملخص الإنجليزي

This study aims to identify the impact of the expectations gap on investors’ decisions at Amman Stock Exchange market, and identify the extent of such gap from a point of view of investors and external auditors.

In order to achieve these objectives, a questionnaire was developed, designed, and distributed to a sample of 50 investors, and 42 external auditors.

Appropriate statistical methods were used to test the hypotheses of the study.

The study pointed out differences in the responses of investors and external auditors regarding the expectations gap in auditing and the gab was short.

Also, there was a significant statistical effect at the level of ( α ≤ 0.05 ) for the level of expectations gap in auditing ( in total ) on investors decisions at Amman Stock Exchange.

Where, there was no significant statistical effect at the level of ( α ≤ 0.05 ) for the level of the expectations gap in auditing ( in part ) on investors decisions in Amman Stock Exchange.

The study reached a number of recommendations, the most important ones were : the need of awareness for both investors and financial statements’ users about the nature of external auditors responsibility/duties to reduce the level of expectations gap, and open free special centers for consultation and help financial statements’ users in their investments decisions to promote investment environment.

التخصصات الرئيسية

العلوم المالية و المحاسبية

عدد الصفحات

66

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-1382188