أساليب المحاسبة الإبداعية و أثرها على فترة إصدار تقرير المدقق : دراسة تطبيقية على الشركات الصناعية الأردنية المدرجة في بورصة عمان

العناوين الأخرى

Creative accounting methods and their impact on the audit report lag : an empirical study on the Jordanian industrial companies listed on the Amman stock exchange

مقدم أطروحة جامعية

مرشود، محمد سالم سلامة

مشرف أطروحة جامعية

العفيف، جمال حسن عيسى

الجامعة

جامعة جرش

الكلية

كلية الاقتصاد و العلوم الإدارية

القسم الأكاديمي

قسم المحاسبة

دولة الجامعة

الأردن

الدرجة العلمية

ماجستير

تاريخ الدرجة العلمية

2018

الملخص الإنجليزي

The aim of the study is to identifying the impact of the methods of creative accounting (Income Smoothing, Earnings Management) on the Audit Report lag in the Jordanian industrial companies listed on the ASE.

The sample of the study consisted of all Jordanian industrial companies listed on the ASE during the period (2013-2016) which amounted to 47 companies.

To achieve the objectives of the study, the necessary data were collected and analyzed using EViews software.

The following tests were carried out (normal distribution test, multiple linear correlation test, time series stability test, Choose the appropriate model for the relationship test, analysis of multiple linear regression).

The study found a number of results, notably the existence of an adverse effect on the practice of the income smoothing on the Audit Report lag in the Jordanian industrial companies and the existence of a positive relationship to the practice of profit management during the Audit Report lag in the Jordanian industrial companies.

There is an impact of creative accounting methods represented by (Income Smoothing, Earnings Management) on the Audit Report lag in the industrial companies listed on the Amman Stock Exchange.

One of the main recommendations of the study to develop local legislation related to accounting to keep abreast of developments in the profession, Establish penalties for corporate practice for creative accounting, And the monitoring by the accounting bodies of any delay in the period of issuance of the auditor's report, And to ensure the completion of the audit program within the period prescribed by law and the Association of Certified Public Accountants (CAA) to audit offices that are not committed to the legal reporting period.

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

• الإدارة
• الأرباح
• البيانات المالية
• المنشآت الصناعية
• عمان

عدد الصفحات

140

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-835370