العوامل المؤثرة على رأي المحاسب القانوني الأردني و حكمه على البيانات المالية الصادرة عن الشركات المساهمة العامة الأردنية

Abstract EN

This study aimed at identifying the effect of the independent variables such as; qualification, experience, major study, independence, and commitment to laws and legislations on the opinion and judgment of the Jordanian external auditor.

To achieve the aims of this study and answer its questions in addition to test the hypotheses of the study, the researcher developed a questionnaire and distributed it to the sample then received 127 responses, rating 59% of the sample.

This study used multiple regression to test the hypotheses and analyze the correlation among the variables.

This study showed the following Results: 1- There is a significant relationship between the independent variables (experience, study major, independence, and laws and legislations) and the dependent variable (opinion and judgment of the external auditor about the financial statements).

Auditor Independence explained (67.5%) variance in the dependent variable, after that came the study major, experience, and laws and legislations.

2- There is a weak and insignificant relationship between the qualification and opinion and judgment of the external auditor about the financial statement.

All in all, this study recommended policy makers to issue new laws and legislations regarding bachelor degree, specialization in accounting, and minimum three years of experience in granting auditing license to the external auditor.

In addition to that, supporting the external auditor's independence and commitment to the laws and legislations related to better opinion and judgment about the financial statement