أثر تنمية رأس المال الفكري على كفاءة أداء المدققين العاملين في مكاتب المحاسبين القانونيين في الأردن : دراسة ميدانية

Other Title(s)

The impact of the development of intellectual capital on the efficiancy performance at the auditor's in the audit firms in Jordan : a field study

Dissertant

الشرمان، ماجد حسن

Thesis advisor

علي، أسامة عبد المنعم عبد الجبار

Comitee Members

المطارنة، علاء جبر
العتمة، مهند أحمد

University

Jerash University

Faculty

Faculty of Economics and Administrative Sciences

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2016

English Abstract

The study aimed to identify the impact of intellectual capital development on the efficiency of auditors working in the audit offices in Jordan, and to achieve the goal of the study, the researcher following the descriptive and analytical approach, a questionnaire was designed and presented to the arbitrators, the study sample consisted of 325 individuals from auditors working in the audit offices in Jordan, has been randomly selected, and the researcher based on (SPSS) program to achieve the results of the study, and the results showed the presence of the effect is statistically significant at the level of statistical significance (0.05 ≥a) for the development of intellectual capital dimensions (capital industry, attracting capital, activate the capital, capital Governorate, interest in the value of capital) to audit the accuracy.

The results showed a statistically significant effect at a level of statistical significance (0.05 ≥a) for the development of intellectual capital dimensions (capital industry, attracting capital, activate the capital, the province capital, interest in the value of capital) on the quality of the audit, As also showed the presence of a statistically significant impact at the level of statistical significance (α≤0.05) Intellectual Capital Development dimensions (capital industry, attracting capital, activate the capital, the province capital, interest in the value of capital) on the effectiveness of the audit In light of these results, the researcher need to work on scientific research to create new knowledge-related activities, and the existence of mutually cooperative relationships with other companies recommended to enhance cognitive balance

Main Subjects

Financial and Accounting Sciences

No. of Pages

116

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-721042