أثر الإفصاح عن أمور التدقيق الرئيسية (KAMS)‎ على قرارات المستثمرين في الشركات الصناعية المدرجة في بورصة عمان للأوراق المالية

الملخص EN

This study aimed to identify the impact of disclosure of the key audit matters (KAMS) on the decisions of investors in industrial companies listed on the Amman Stock Exchange during the period (2016-2020).

The level of disclosure of audit matters was measured through the income statement items and the financial position statement items.

The study population consisted of (45) companies, and the study sample consisted of (20) companies.

The statistical program (Views) was used The study showed a number of results, including There is no statistically significant impact at the level of significance (as0.05) for the disclosure of the key audit matters on the decisions of investors in industrial companies listed on the Amman Stock Exchange.

The results also showed that there was no statistically significant impact at the level of significance (as0.05) for the disclosure of the key auditing matters on the decisions of investors in the industrial companies listed on the Amman Stock Exchange due to the difference in the company size.

The study recommended the need to establish requirements for the disclosure of information related to accounting estimates, by integrating requirements related to the disclosure of accounting estimates for internationally accepted standards, similar to international accounting standards, in the financial accounting system.