أثر التكامل بين جودة التقارير المالية و جودة التدقيق على فترة إصدار تقرير المدقق في الشركات الصناعية المساهمة العامة

العناوين الأخرى

The impact of integration between financial reports and audit quality on the period of issuing the auditor´s report in the public industrial shareholding companies

مقدم أطروحة جامعية

قواقزة، يوسف محمد حسين

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

This study aimed at identify the effect of the integration of the quality of the financial reports and the quality of the audit on the period of issuing the auditor's report in the public shareholding companies listed on the Amman Stock Exchange market.

In order to achieve the objective of the study, the various studies related to the quality of audit and quality of financial reports, The use of the descriptive approach and the analytical approach.

The quantitative approach was also used to study and analyze the data.

In order to answer the study questions and obtain scientific and logical results that support the hypotheses of the study.

The study population is one of the Jordanian industrial joint stock companies listed on the Amman Stock Exchange, which has a total of (63) companies in the year 2013-2016.

The sample of the study included 49 companies.

The results of this study were the result of the size of the audit office on the period of issuing the auditor's report in the industrial companies listed on the Amman Stock Exchange.

The study also found a trace of customer retention, profit management and income preparation.

While no audit effect has been found on the period of issue of the auditor's report.

The study recommended several important recommendations as follows: the most important of which is the necessity of obligating the audit offices to set a specific timetable for finalizing the auditing of the company's accounts within the legally prescribed period, attracting auditors with a high level of experience, competence and scientific and practical skills.

For another.

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

• البيانات المالية
• تدقيق الحسابات
• المنشآت العامة
• المنشآت الصناعية
• الشركات المساهمة
• الأردن

عدد الصفحات

120

قائمة المحتويات

• APA
• MLA
• AMA

لغة النص

العربية

نوع البيانات

رسائل جامعية

رقم السجل

BIM-835451