أثر خصائص جودة التدقيق في تحسين مستوى التحفظ المحاسبي في الشركات المساهمة العامة الصناعية الأردنية
Other Title(s)
The impact of auditing quality on the enhancement of the level of accounting conservatism in Jordanian industrial corporations
Author
Source
Issue
Vol. 52, Issue 4 (30 Sep. 2012), pp.589-621, 33 p.
Publisher
Institute of Public Administration
Publication Date
2012-09-30
Country of Publication
Saudi Arabia
No. of Pages
33
Main Subjects
Financial and Accounting Sciences
Abstract EN
This study aims at testing the impact of auditing quality (the auditing firm size, contacts with other global auditing firms, client retention period, auditing fees and the specialty in client's industry) on the enhancement of the level of accounting conservatism in the financial reports.
The study included 39 industrial corporations listed in Amman Stock Exchange (ASE) from Towards realizing the objectives of the study.
the relationship was estimated and examined through the (Binomial Test), and (One-Sample t-Test), and multiple regressions of Ordinary Least Squares (OLS).
The results indicated that some audit quality characteristics (auditing firm size, and the specialty in client's industry) have an impact on improving the level of accounting conservatism.
At the same time, there was no effect for other characteristics of auditing quality (contacts with other global auditing firms, and auditing fees) on improving accounting conservatism, whereas the relationship between the client retention period and accounting conservatism remained in doubt and could nto be proven by the study.
Based on these results, we have provided recommendations to the interested parties.
American Psychological Association (APA)
حمدان، علام محمد موسى. 2012. أثر خصائص جودة التدقيق في تحسين مستوى التحفظ المحاسبي في الشركات المساهمة العامة الصناعية الأردنية. مجلة الإدارة العامة،مج. 52، ع. 4، ص ص. 589-621.
https://search.emarefa.net/detail/BIM-643602
Modern Language Association (MLA)
حمدان، علام محمد موسى. أثر خصائص جودة التدقيق في تحسين مستوى التحفظ المحاسبي في الشركات المساهمة العامة الصناعية الأردنية. مجلة الإدارة العامة مج. 52، ع. 4 (أيلول 2012)، ص ص. 589-621.
https://search.emarefa.net/detail/BIM-643602
American Medical Association (AMA)
حمدان، علام محمد موسى. أثر خصائص جودة التدقيق في تحسين مستوى التحفظ المحاسبي في الشركات المساهمة العامة الصناعية الأردنية. مجلة الإدارة العامة. 2012. مج. 52، ع. 4، ص ص. 589-621.
https://search.emarefa.net/detail/BIM-643602
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملحق : ص. 617
Record ID
BIM-643602