أثر جودة التدقيق على القيمة السوقية للسهم في البنوك الأردنية المدرجة في بورصة عمان

الملخص EN

The present study aims to identify the individual and the combined effects of the audit quality on the market value per share of the banks listed in Amman Stock Exchange (ASE).

(audit Firm size, audit fees, and specialization in auditing) was used to measure audit quality, the samples of the study includes 14 Banks listed in ASE during the period from 2009 to 2012.

After collecting and analyzing the data using regression method, the study results showed a positive effect between audit quality (represented by the audit firm size, audit fees, and specialization in auditing) on the Share market value of the banks listed in ASE.

According to the results obtained from the current study, it is recommended that the audit firms adopt carefully the audit quality standards to improve the efficiency of the audit process, organize the audit contracts, specify audit fees, and specialization in audit field.

The study also encourages the managements to have contracts with reputable audit firms.