أثر المراجعة المشتركة على جودة الأرباح المحاسبية للشركات المسجلة في سوق الأوراق المالية السعودي

الملخص EN

This study aims to examine the effects of joint audit on accounting earnings quality of Saudi stock market listed firms.

Findings of the study point out that joint audit has no effect on earnings quality in general.

The study also shows that the joint audit performed by well-known auditors has no impact on earnings' quality as well.

However, the sample of the study is divided into mandatory and voluntary joint audits and results, therefore, showed a negative influence of the mandatory joint audit on earnings' quality, but there was no impact shown on the voluntary joint audit.

The findings provided by this study are relevant to the Saudi regulatory bodies in their future deliberations on assessing the effects of joint audit and whether to continue mandating it.

The findings also contribute to the scant research on joint audit and open the door for future empirical research on this area, especially in Saudi Arabia and the emerging markets as well.