أثر نوع الملكية في جودة التدقيق الخارجي لدى شركات الخدمات المالية المتنوعة المدرجة في بورصة عمان

Abstract EN

This study aimed to identify the Impact of ownership type in the quality of external audit at various financial services companies listed on the Amman Stock Exchange, and to achieve the objective of the study, the descriptive analytical approach was followed, whereby ownership type was measured by the concentration of individual ownership, state ownership and foreign ownership.

External audit has been measured using several dimensions, which are: the auditor's association with international audit offices, continue with the client, the auditor's specialty in the industry.

To collect the necessary data, the annual financial reports of the study sample consist of (18) company were used.

It was randomly selected from the various financial services companies listed on the Amman Stock Exchange, the study included data for the period (2015-2019).

The results of the study showed that there is a statistically significant impact of the ownership type with its dimensions (concentration of individuals, state ownership, foreign ownership) in the quality of external auditing with its dimensions (association with international companies, continue with the client, industry specialization,) in the various financial services companies listed on the Amman Stock Exchange, as well as the existence of a statistically significant impact of ownership type with its dimensions in continue with the client, specialization in the industry.

Based on the results of the study, it was recommended that the various financial services companies focus on the concentration of institutions in the ownership structure because of its impact on the quality of external auditing and work to encourage foreign investment