دور محددات جودة المراجعة في العلاقة بين شفافية الإفصاح والتلاعب بالإرقام المالية : دراسة ميدانية على المراجعين الخارجيين السودانيين : دراسة ميدانية خلال الفترة 2022 م

Abstract EN

The study aimed to measure the impact of audit quality determinants in the relationship between transparency of disclosure and manipulation of financial figures.

The problem of the study was that the flexibility available in accounting thought to address financial events and the absence of unified and binding standards for organizing and controlling accounting practices and policies in Sudan made Sudanese companies apply different standards to address their events Financial, the importance of the study is the importance of applying the principle of disclosure and transparency and benefiting from it in developing the professional practice of auditing in a way that is reflected in improving the performance of external auditors to discover the manipulation of financial figures in Sudanese companies.

The study applied the descriptive analytical method، and the questionnaire was a main tool for collecting data from a simple random sample,.

Through linear regression models, it was concluded that: “there is a statistically significant relationship between disclosure transparency and manipulation of financial figures.” The determinants of external audit quality associated with the audit office as a mediating variable led to an increase in the strength of the relationship between disclosure transparency and limiting manipulation of financial figures in companies Sudanese.