دور التغيير الدوري للمراجع الخارجي على مصداقية التقارير المالية المنشورة بالمصارف السودانية

Abstract EN

This study aims to measure the impact of periodic change of the external auditor on the credibility of financial reports in Sudanese banks.

The target population of the study were the employees in Sudanese banks in Khartoum State.

The study used descriptive analytical approach where the questionnaire is used as a tool for data collection.

200 questionnaires were administered to the targeted sample, and 172 were completed and returned with a recovery rate of 86%.

However, by using linear regression for analysis, the result found that there is a significant effect of the periodic change of the external auditor on the credibility of financial reports of the Sudanese banks, the results revealed that there is a need for moral obligations, integrity, and honesty in issuing high-quality of financial reports to gain trust among users.