أثر جودة التدقيق الخارجي على تجنب الفشل المالي : دراسة على الشركات الصناعية المدرجة في بورصة عمان

Other Title(s)

The impact of quality of external audit on avoiding financial failure : a study on industrial companies listed on the Amman stock exchange

Dissertant

البرايسة، أحمد علي أحمد

Thesis advisor

الدلاهمة، سليمان مصطفى

University

Jerash University

Faculty

Faculty of Economics and Administrative Sciences

Department

Department of Accounting

University Country

Jordan

Degree

Master

Degree Date

2019

English Abstract

This study has aimed at identifying the impact of the quality of the external audit represented by the quality factors ( audit fees, size of the audit office, and retention period ) on avoidance of financial failure Which was measured by the Altman ( 1968 ) model to predict financial failure.

To achieve the objective of the study, the researcher has used the descriptive and analytical approach to apply it to the sample of the study represented by the industrial companies listed on the Amman Stock Exchange, amounted to 67, during the period 2014-2017.

The conditions of acceptance of the sample have applied to 49 companies.

The multiple linear correlation test and the data stability test have been used to ensure that the data have been suitable for statistical analysis.

It has been found that it is appropriate, and The hypotheses were tested through the fixed effects model and the main hypothesis was tested using the common regression model.

The study has reached a number of results, including : There is an inverse relationship between the quality of audit and the financial failure, ie, the quality of audit can affect the avoidance of financial failure.

It has been also found that there is a large discrepancy in the audit fees of the industrial companies under study.

The retention period factor of the audit office is not considered with the same client, as most audit offices try to retain the same client.

The researcher recommends that supervisors should monitor the performance of audit offices.

He also recommends working on the development of programs that will improve the efficiency of the factors that affect the quality of audit because of its great importance.

Main Subjects

Financial and Accounting Sciences

Topics

• Financial markets
• Industrial enterprises
• Amman

No. of Pages

94

Table of Contents

• APA
• MLA
• AMA

Language

Arabic

Data Type

Arab Theses

Record ID

BIM-889619