قياس أثر بيئة الأعمال السودانية في تطبيق معايير التقارير في IFRS المالية الدولية الشركات المدرحة في سوق الخرطوم للأوراق المالية : دراسة ميدانية

Abstract EN

This study aims to measure the impact of the Sudanese business environment (economic, legal and legislative, educational and professional, and technical) on the implementation of IFRS by the Sudanese-listed companies.

A questionnaire including a set of statements was used to measure the study variables.

The field study was conducted on a simple random sample of (145) financial managers, accountants and internal auditors working in companies listed on the Khartoum Stock Exchange, and on a sample of external auditors belonging to audit offices in Khartoum State.

The results indicate that the Sudanese business environment (economic, legal and legislative, educational and professional, and technical) contributes significantly to the implementation of IFRS by the Sudanese-listed companies The study is one of the first studies that deal with measuring the impact of the Sudanese business environment to the implementation of IFRS by the Sudanese listed companies.

The study is limited to a sample of financial managers, accountants and internal auditors working in companies listed on the Khartoum Stock Exchange, and to a sample of external auditors in audit offices in Khartoum State.