أثر خصائص جودة التدقيق في تحسين مستوى التحفظ المحاسبي في الشركات المساهمة العامة الصناعية الأردنية

Abstract EN

This study aims at testing the impact of auditing quality (the auditing firm size, contacts with other global auditing firms, client retention period, auditing fees and the specialty in client's industry) on the enhancement of the level of accounting conservatism in the financial reports.

The study included 39 industrial corporations listed in Amman Stock Exchange (ASE) from Towards realizing the objectives of the study.

the relationship was estimated and examined through the (Binomial Test), and (One-Sample t-Test), and multiple regressions of Ordinary Least Squares (OLS).

The results indicated that some audit quality characteristics (auditing firm size, and the specialty in client's industry) have an impact on improving the level of accounting conservatism.

At the same time, there was no effect for other characteristics of auditing quality (contacts with other global auditing firms, and auditing fees) on improving accounting conservatism, whereas the relationship between the client retention period and accounting conservatism remained in doubt and could nto be proven by the study.

Based on these results, we have provided recommendations to the interested parties.