أثر المعرفة المالية و المحاسبية لأعضاء لجان التدقيق على جودة التقارير المالية : دراسة ميدانية من وجهة نظر مدققي الحسابات الخارجين الأردنيين

Other Title(s)

The effect of financial literacy for audit committee members on the quality of financial reporting : field study on Jordanian industrial companies

Dissertant

عضيبات، تسنيم سمير يوسف

Thesis advisor

أبو الهيجاء، محمد فوزي عرسان

University

Jerash University

Faculty

Faculty of Economics and Administrative Sciences

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2018

English Abstract

This study aimed to describe the impact of the financial and accounting knowledge for members of audit committees on the quality of financial reporting, the significance of the study is to assess the impact of audit committees and especially factor accounting expertise to improve financial reports in Jordanian industrial companies, aiming Study to clarify the effect of the characteristics and activities of audit committees and especially financial expertise on the quality of information in financial reports, by knowing the impact of financial and accounting knowledge and experience of the members of the Audit Committee to improve the quality of financial reporting in industrial companies.

The researcher used the descriptive and analytical study tools it has been using the tool for measurement are survey, statistical analysis program was used to analyze data and selection hypotheses, the study of external auditors Jordanians until end of 2017, ( 382) external auditor according to Jordanian society of Chartered Accountants for the year 2017, total questionnaires distributed (224) identification, and retrieve (199) identify, (21) identify inaccessible statistical analysis of incomplete, while the total number of recovered and resolutions For analysis (178) and retrieve (79.5%) Of questionnaires distributed, which is statistically acceptable.

One of the most important findings: The accounting and financial qualification of the members of the Audit Committee is an important factor in determining the adequacy of their capacity as Oversight Committee within the company, as the possession of financial knowledge that would make the financial system integrated system to accommodate procedures, laws and regulations, and enhance Ability to review the fundamental impact on accounting issues financial statements and thus have a positive impact on the quality of financial reporting.

The study recommends the need to strengthen the functions of an audit committees help raise the capacity of the members of the Committee to raise the quality of financial reporting, and the necessity of a clear definition of the functions of audit committees by the Jordanian public shareholding companies, with periodic revisions and modifications to these tasks and evaluate better Global practices allowing access to the best results in the audit committees.

Main Subjects

Financial and Accounting Sciences

Topics

• Financial statements
• Jordan

No. of Pages

177

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-795600