العوامل المحددة لاتعاب التدقيق الخارجي في الاردن: دراسة تطبيقية على الشركات الخدمية المدرجة في بورصة عمان

أبو هديب, غاده شحاده (2017) العوامل المحددة لاتعاب التدقيق الخارجي في الاردن: دراسة تطبيقية على الشركات الخدمية المدرجة في بورصة عمان. Masters thesis, جامعة الشرق الاوسط.

Text 5a0fd377737d6_1.pdf Download (2MB)

Abstract

Based on the controversy surrounding the determination of external audit fees, the study sought to examine the factors affecting the determination of external audit fees by determining the relationship between the relevant characteristics of the auditee (the size of the auditee, the profitability of the auditee, and the complexity on the activity of the auditee) with audit fees, and determine the relationship between the relevant auditor characteristics, (the size of the auditor, and the reputation of the audit Office, and the audit tenure), Fourty four of the service companies listed in Amman Financial Market were selected for the period from 31/12/2011 to 31/12/2015 as a sample for the study. The study has been relying on the descriptive and analytical approach. Moreover, the researcher used the simple and multiple regression slope to analyze the hypotheses. The results of the study showed that there is a statistically significant effect on the audit related to auditee characteristics (company complexity, company profitability, size of the company), grouped and separately. Also the audit fees and the significant statistical impact of auditor size and there is no significanr statistical impact on other related characteristics. (The س audit tenure and the reputation of the audit office) on audit fees in the service companies listed on the Amman Stock Exchange. The results also indicated that there is a differences that have statistically significant between the impact of the combined characteristics of the auditor on audit fees, and the impact of the combined characteristics subject to auditee to audit fees. Finally, the characteristics related to the auditee are the most influential. The study recommended stringent in the application of sanctions on auditors that do not abide by the rules of ethics, and the need for auditors of Certified Public Accountants Association in Jordan shall establish a scientific basis for determining the fees. Keywords: Audit Fees, Auditee Characteristics, Auditor Characteristics

Actions (login required)

View Item