انعكاسات العوامل الشخصية المرتبطة بجودة التدقيق الخارجي على إدارة أرباح الشركات : دراسة آراء مجموعة من المهنيين و الأكاديميين

الملخص EN

This study aimed to know the implication of personal factors related to the external audit quality in the corporate earnings management, where three factors related to the external audit quality were adopted ; the auditor’s independence, auditor’s fees and auditor’s reputation.

in order to measure this reflection, a questionnaire was designed and distributed to a sample of auditors and academics.

The study concluded that there is a statistically significant impact of personal factors related to external audit quality in earnings management, as personal factors explain 23% of the change in earnings management.