دور معامل استجابة الأرباح في زيادة كفاءة جودة عملية المراجعة وأثرها على جودة التقارير المالية: دراسة ميدانية

Abstract EN

Facing business organizations a lot of difficult challenges in meeting the needs of users of accounting information in the financial reports, which is what drives external users of economic unity to pay particular attention to the quality of the financial reports provided by those organizations, but in this paper we use the one alternative metrics to measure the quality of the auditing process and its impact on the quality of financial reporting indirectly a profit response coefficient (Earning Response Coefficient).