تأثير جودة المراجعة في الحد من ممارسات إدارة الأرباح : دراسة تطبيقية على المصارف الفلسطينية المساهمة العامة

الملخص EN

This study aimed to investigate the existence of the earnings management practices of the public shareholding Palestinian banks listed in Palestine Exchange (PEX), and tests the impact of auditing quality factors represented by the audit fees, audit size (Big 4), size of bank and leverage ratio of bank on reducing the earnings management practices.

To achieve the objectives of the study, the researcher used Modified Jones Model, which focuses on measuring the total accruals of the measurement of earnings management practices.

The sample of the study consisted of the six public shareholding banks in Palestine during 2014-2016.The results of the study revealed that the public shareholding banks have been exercising earnings management during period of the study, in addition to having variable relationships among audit quality ingredients and earnings management.

The researcher recommended emphasizing the necessity to provide high-quality audit environment, through the compliance with the guidelines of the performance quality standards, encouraging the Palestinian auditing firms to deal with the public shareholding companies, especially the banking sector, adhering to the strict standards of quality, and paying attention to the size of auditors' fees commensurate with the effort, volume of operations and audit risk.