مدى التزام المراجع الخارجي بقواعد السلوك المهني على جودة المعلومات المحاسبية (من منظور إسلامي)‎ : دراسة ميدانية على قطاع البنوك الإسلامية الأردنية

الملخص EN

The study tackled the degree of external auditor commitment to the regulations of professional behavior on the quality of accounting information (from Islamic perspective).

the problem of the study was represented by answering several questions among of which are- the degree of external auditor to the regulations of professional behavior on the quality of accounting information.

the study aimed to identify significance regulations of professional behavior and the sections branched from it.

it also aimed to clarify and find out the status of external auditor commitment to the regulations of professional behavior in Jordanian Islamic banks.

to achieve the set objectives, a questionnaire was designed for this purpose and all the pivots of the professional behavior and the quality of accounting.

the reliability and validity of the tool were testified.

it was distributed to the study sample consisting of (384) external auditors dealing with the Jordanian Islamic banks, (113) of which were retrieved.

one sample was excluded because it was not appropriate to the statistical analysis ,and thus only (112) questionnaires were used through the statistical package for the social sciences (spss).

the study arrived at a number of findings which are: the external auditor is committed to maintaining the sincerity of the information and does not reveal it except for legal or professional requirements and presents it with full neutrality and care during performing his work which is based on Allah's orders.

the external auditor also presents what is suitable for employing information effectively so that it helps in achieving the set objectives.

the regulations of professional behavior forces the external auditor to maintain the reputation of his profession and present suitable information strongly related to the decisions which are factual and free of mistakes so as to be relied on presenting events where it gives a clear and predictable picture in accordance with the Islamic doctrine.

to conclude, the study recommends the necessity of abiding by the external auditors with the behavior of impartiality method in accordance with the Islamic doctrine in addition to increasing the training of auditors to equip them with efficiency , skills and impartiality in presenting information as well as applying professional behavior when preparing information for comparison and the necessity of selecting the suitabletime for presenting information in understanding and clear picture.