أثر نظام الرقابة الداخلية على جودة التقارير المالية دراسة تحليلية على شركات صناعة الادوية الاردنية المدرجة في بورصة عمان The Impact of Internal Control System on the Quality of Financial Reports: An analytical study in Jordanian pharmaceutical companies listed on the Amman Stock Exchange

السامرائي, محمد حامد مجيد (2016) أثر نظام الرقابة الداخلية على جودة التقارير المالية دراسة تحليلية على شركات صناعة الادوية الاردنية المدرجة في بورصة عمان The Impact of Internal Control System on the Quality of Financial Reports: An analytical study in Jordanian pharmaceutical companies listed on the Amman Stock Exchange. Masters thesis, جامعة الشرق الاوسط.

Text 586b49d4c55ab_1.pdf Download (2MB)

Abstract

This study aimed to demonstrate The Impact of the Internal Control System on the Quality of Financial Rreports in Jordanian pharmaceutical companies listed on the Amman Stock Exchange. The study population consisted of Jordanian pharmaceutical companies listed on the Amman Stock Exchange for the year (2016) of (6) companies, the study sample included financial managers, accountants and members of the internal audit committees and heads of Internal audit committees and internal auditors Working in pharmaceutical companies listed on the Amman Stock Exchange's (61) personal. To achieve the objectives of the study were used analytical descriptive method in addition of both multi-simple regression analysis and path analysis to test the hypotheses of the study. The study was reached a number of results: there is a significant impact for Control environment, Information and Communication on quality of financial reports in Jordanian pharmaceutical companies listed on the Amman Stock Exchange at level (α ≤ 0.05). There is a significant impact for Control environment, Information and Communication on quality of financial reports from where relevance in Jordanian pharmaceutical companies listed on the Amman Stock Exchange at level (α ≤ 0.05). There is a significant impact for Control environment, Information and Communication on quality of financial reports from where reliability in Jordanian pharmaceutical companies listed on the Amman Stock Exchange at level (α ≤ 0.05). ن In light of these findings the study recommended that the financial reports will be more accurate the important role of internal audit committees is to be activated. The aim is to achieve an internal control system and reach to best quality of financial reports. As these reports, need to be reviewed and results of businesses organized before submitting them to the management. Key words: internal control system, financial reporting quality, Brief for Jordanian pharmaceutical industry.

Actions (login required)

View Item