جودة التدقيق في الأردن و أثرها في إدارة و جودة الأرباح

Other Title(s)

Auditing quality in Jordan and its impact on earnings management and earnings quality

Time cited in Arcif : 
15

Joint Authors

حمدان، علام محمد موسى
أبو عجيلة، عماد محمد علي

Source

المجلة العربية للمحاسبة

Issue

Vol. 15, Issue 1 (31 Oct. 2012), pp.158-184, 27 p.

Publisher

University of Bahrain Scientific Publishing Center

Publication Date

2012-10-31

Country of Publication

Bahrain

No. of Pages

27

Main Subjects

Financial and Accounting Sciences

Abstract EN

This study aims to investigate the existence of earnings management practices and earnings quality in the industrial public companies listed in Amman Stock Exchange (ASE), and tests the impact of auditing quality characteristics (the audit office size, the connection with other global offices, the client retention period, the auditing fees and the specialty in client’s industry) on reducing earnings management practices, and enhancement earnings quality.

Towards realizing the objectives of the study, the relationship was estimated and examined through the Logistic Regression (LR) test, and Ordinary Least Squares (OLS).

Data of 45 companies of the industrial sector for the period 2001 —2006 were arranged in a way that makes it possible to apply the (Pooled Data Regression).

The most important conclusion of the study was that the industrial public companies listed in (ASE) have practiced earnings management each year in the study period, and the study cannot prove the earnings quality in the companies of the industrial sector.

The study found no effect of the characteristics of the audit quality on reducing the earnings management, or enhancement the earnings quality.

These results raise questions about the quality of auditing in Jordan, and the quality of financial statements disclosed by companies, and its usefulness in decision-making

American Psychological Association (APA)

حمدان، علام محمد موسى وأبو عجيلة، عماد محمد علي. 2012. جودة التدقيق في الأردن و أثرها في إدارة و جودة الأرباح. المجلة العربية للمحاسبة،مج. 15، ع. 1، ص ص. 158-184.
https://search.emarefa.net/detail/BIM-658772

Modern Language Association (MLA)

حمدان، علام محمد موسى وأبو عجيلة، عماد محمد علي. جودة التدقيق في الأردن و أثرها في إدارة و جودة الأرباح. المجلة العربية للمحاسبة مج. 15، ع. 1 (تشرين الأول 2012)، ص ص. 158-184.
https://search.emarefa.net/detail/BIM-658772

American Medical Association (AMA)

حمدان، علام محمد موسى وأبو عجيلة، عماد محمد علي. جودة التدقيق في الأردن و أثرها في إدارة و جودة الأرباح. المجلة العربية للمحاسبة. 2012. مج. 15، ع. 1، ص ص. 158-184.
https://search.emarefa.net/detail/BIM-658772

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن مراجع ببليوجرافية : ص. 182-184

Record ID

BIM-658772