العوامل المؤثرة على أتعاب التدقيق وانعكاسها على جودة التدقيق: دراسة تطبيقية للشركات الصناعية المساهمة العامة المدرجة في سوق عمان لألوراق المالية Factors affecting the audit fees and their impact on the audit quality: Empirical Study on the Industrial Companies Listed at Amman Stock Exchange

أبو نصار, أنس محمود (2019) العوامل المؤثرة على أتعاب التدقيق وانعكاسها على جودة التدقيق: دراسة تطبيقية للشركات الصناعية المساهمة العامة المدرجة في سوق عمان لألوراق المالية Factors affecting the audit fees and their impact on the audit quality: Empirical Study on the Industrial Companies Listed at Amman Stock Exchange. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study aims at investigating the factors affecting the auditing fees of the industrial companies listed on the Amman Stock Exchange (client’s size, the size of the audit offices, the audit tenure, company complexity, and the degree of risk) and its impact on audit quality. To achieve the aims of the study, the researcher adopted the quantitative analytical approach. A sample of 40 companies was selected from the study society represented in the industrial companies listed on the Amman Stock Exchange (61 companies) during the period between "2011-2017". For the purpose of testing the hypotheses, the researcher used simple and multiple regression analysis. The results of the study showed that there is a statistically significant effect between the audit fees and the following factors: client’s size, the size of the audit offices, the audit tenure, company complexity and the degree of risk collectively. In addition, the results of the study showed that there is a statistically significant effect between the audit fees and the following factors: client’s size, the size of the audit offices as well as the company complexity in the sense that each factor impacts audit fees individually. The size of the company was the most important factor affecting the audit fees. Further, the results showed a statistically significant effect between audit fees and audit quality. ل Among the most important recommendations of the study is the establishment of an implemental system for determining auditing fees by the Association of Chartered Accountants, as well as the enactment of binding legislation that sets fees auditing scale and regulations to address cases of violation of such system. Keywords: Audit Quality, Audit Fees, Audit Tenure, Degree of Risk.

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