دور العوامل المرتبطة بجودة التدقيق الخارجي على القيمة السوقية : دراسة تطبيقية على الشركات الصناعية في سوق عمان المالي

Abstract EN

The study aimed to identify the role of the factors related to the quality of external auditing for Jordanian industrial ' companies listed on the Amman Stock Exchange, and to analyze the impact of this relationship on the size of the i Audit Office.

The audit fees and the period of retention of the customer.

The sample of the study consisted of (49) I companies for the years (2011-2016)- The current study on the data panel data, since the data combine the company’s data cross-section, and the data was collected from the annual reports of companies.

The final results of I the study found that there is a significant effect on all the independent variables on the market value, the negative j effect of the audit fees on the market value, the positive effect of both the size of the audit office and the customer I retention period on the market value.

And the size of the company over its market value, while the negative impact of I the debt on its market value was found.

The Study finally recommended encouraging audit offices in Jordan to link with international audit offices, and inviting I companies to be careful in their choice of auditors and their differentiation.