العوامل المؤثرة على استراتيجية عمل مكاتب التدقيق في الأردن : دراسة ميدانية
Other Title(s)
Factors affecting work strategy of the auditing firms in Jordan : a field study
Joint Authors
أبو عياش، حسام مصطفى محمد
عطية، سليمان حسن
Source
Issue
Vol. 16, Issue 2 (31 Dec. 2013), pp.74-103, 30 p.
Publisher
University of Bahrain Scientific Publishing Center
Publication Date
2013-12-31
Country of Publication
Bahrain
No. of Pages
30
Main Subjects
Abstract EN
This study investigates the effect of some factors on the working strategy of auditing firms in Jordan.
Such factors include: multiplicity of services provided by these auditing firms, education and experience of the auditors, applying quality controls, and merger of the auditing firms or affiliation with international auditing firms.
To achieve these objectives, the researchers developed a questionnaire and distributed it to a sample that represents the whole population, which consisted of 28 auditing firms that employ two or more certified accountants.
The results of the study indicated that the four factors mentioned above affect significantly the auditing firms> strategy in Jordan.
The study also revealed that the factors related to auditors* education and training ( Qualified Auditors )are the highest in affecting strategy, followed by factors related to mergers of local audit firms, then the factors of applying quality controls and lastly the factor that deals with providing variety of services.
The study provides some recommendations such as encouraging merger of local auditing firms in Jordan, applying quality controls as required by International Auditing Standards and adopting the strategy of specialization in auditing for improving competitive position of the auditing firms, and enhancing the auditing profession in Jordan.
American Psychological Association (APA)
عطية، سليمان حسن وأبو عياش، حسام مصطفى محمد. 2013. العوامل المؤثرة على استراتيجية عمل مكاتب التدقيق في الأردن : دراسة ميدانية. المجلة العربية للمحاسبة،مج. 16، ع. 2، ص ص. 74-103.
https://search.emarefa.net/detail/BIM-658338
Modern Language Association (MLA)
عطية، سليمان حسن وأبو عياش، حسام مصطفى محمد. العوامل المؤثرة على استراتيجية عمل مكاتب التدقيق في الأردن : دراسة ميدانية. المجلة العربية للمحاسبة مج. 16، ع. 2 (كانون الأول 2013)، ص ص. 74-103.
https://search.emarefa.net/detail/BIM-658338
American Medical Association (AMA)
عطية، سليمان حسن وأبو عياش، حسام مصطفى محمد. العوامل المؤثرة على استراتيجية عمل مكاتب التدقيق في الأردن : دراسة ميدانية. المجلة العربية للمحاسبة. 2013. مج. 16، ع. 2، ص ص. 74-103.
https://search.emarefa.net/detail/BIM-658338
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 102-103
Record ID
BIM-658338