مستوى العلاقة بين مصادر المعرفة و السلوك المهني للمدقق : دراسة لآراء مدققي الحسابات في الأردن
Other Title(s)
The degree of the relationship between the sources of knowledge and the auditor professional ethics
Joint Authors
البلداوي، نزار فليح حسن
دباغية، محمد
Source
Issue
Vol. 14, Issue 2 (31 Dec. 2011), pp.117-152, 36 p.
Publisher
Publication Date
2011-12-31
Country of Publication
Jordan
No. of Pages
36
Main Subjects
Abstract EN
The auditor's success in rendering his services depends on many dimensions that shape his career personality.
The most vital ones are probably his compliance with the auditing code of ethics, and the degree of benefiting from the knowledge sources.
The problem dealt with in this study is: to what extent do Jordanian auditors adhere to and care for the code of ethics and knowledge sources, and how do these two relate? In the attempt to answer these questions, two study variables were considered: the dimension of knowledge, based on the idea of the acquired knowledge resources, and the ethical dimension, based on the auditing ethical principles.
The sample included the JCPAs.
Forty-eight questionnaire sheets were considered for this study.
The results showed that there is a positive correlation between knowledge sources and the compliance with the professional code of ethics, in spite of some difference in their significance.
The study also showed that there is a difference in the levels of the auditors' knowledge sources, in a way that the continual development level was less than the levels of other knowledge sources.
It also showed that there is a significant effect between the knowledge sources and the compliance with the professional code of ethics.
American Psychological Association (APA)
البلداوي، نزار فليح حسن ودباغية، محمد. 2011. مستوى العلاقة بين مصادر المعرفة و السلوك المهني للمدقق : دراسة لآراء مدققي الحسابات في الأردن. البلقاء للبحوث و الدراسات،مج. 14، ع. 2، ص ص. 117-152.
https://search.emarefa.net/detail/BIM-959405
Modern Language Association (MLA)
البلداوي، نزار فليح حسن ودباغية، محمد. مستوى العلاقة بين مصادر المعرفة و السلوك المهني للمدقق : دراسة لآراء مدققي الحسابات في الأردن. البلقاء للبحوث و الدراسات مج. 14، ع. 2 (كانون الأول 2011)، ص ص. 117-152.
https://search.emarefa.net/detail/BIM-959405
American Medical Association (AMA)
البلداوي، نزار فليح حسن ودباغية، محمد. مستوى العلاقة بين مصادر المعرفة و السلوك المهني للمدقق : دراسة لآراء مدققي الحسابات في الأردن. البلقاء للبحوث و الدراسات. 2011. مج. 14، ع. 2، ص ص. 117-152.
https://search.emarefa.net/detail/BIM-959405
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن ملاحق : ص. 148-152
Record ID
BIM-959405