أثر فجوة التوقعات في التدقيق على قرارات المستثمرين في سوق عمان المالي

Other Title(s)

The impact of expectations gap upon investors’ decisions at Amman stock exchange market

Dissertant

الطراونة، تامر تحسين سعيد

Thesis advisor

الحطيبات، خالد عبد محمود

University

Mutah University

Faculty

Faculty of Business

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2019

English Abstract

This study aims to identify the impact of the expectations gap on investors’ decisions at Amman Stock Exchange market, and identify the extent of such gap from a point of view of investors and external auditors.

In order to achieve these objectives, a questionnaire was developed, designed, and distributed to a sample of 50 investors, and 42 external auditors.

Appropriate statistical methods were used to test the hypotheses of the study.

The study pointed out differences in the responses of investors and external auditors regarding the expectations gap in auditing and the gab was short.

Also, there was a significant statistical effect at the level of ( α ≤ 0.05 ) for the level of expectations gap in auditing ( in total ) on investors decisions at Amman Stock Exchange.

Where, there was no significant statistical effect at the level of ( α ≤ 0.05 ) for the level of the expectations gap in auditing ( in part ) on investors decisions in Amman Stock Exchange.

The study reached a number of recommendations, the most important ones were : the need of awareness for both investors and financial statements’ users about the nature of external auditors responsibility/duties to reduce the level of expectations gap, and open free special centers for consultation and help financial statements’ users in their investments decisions to promote investment environment.

Main Subjects

Financial and Accounting Sciences

No. of Pages

66

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-1382188