العوامل المحددة لتركز سوق مهنة التدقيق الخارجي في الاردن و أثرها على جودة التقارير المالية Factors Affecting the Audit Profession Market Concentration in Jordan and Its Impact on Financial Reports Quality

العطاونه, ربا سليمان سالم (2016) العوامل المحددة لتركز سوق مهنة التدقيق الخارجي في الاردن و أثرها على جودة التقارير المالية Factors Affecting the Audit Profession Market Concentration in Jordan and Its Impact on Financial Reports Quality. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The objective of this study is to empirically investigate the impact of audit market concentration on financial reports quality. Data were collected from financial statements of the companies listed on Amman Stock Exchange for the year 2014, out of a total of 217 companies listed on AES; data of 65 companies were obtainedby using stratified random sample. To achieve the objective of this study the researcher used the methodology of both descriptive and analytical approaches such as means, standard deviations, and using simple and multiple regression analysis to test the hypotheses of the study in addition to Pearson and Kendall tests. The results showed that there was significant relationship between factors affecting audit market concentration related to audit firms specifications that were determine as audit firm size, reputation and experience and financial reports quality. Further, results showed a significant relationship between the efficiency of the client corporate governance structure and financial reports quality. Moreover, results revealed that client’s firm size had less impact on financial reports quality comparing with efficiency of the client corporate governance structure. On the light of the above outcomes the study set out several recommendations such as a recomindationfor the small audit firm to professionally upgrade its business to have a bigger market share and to invite these offices to merger - س - and integrate with each other to expand and exchange experiences to increase its professional capacities, further to pay more attention to scientific & professional levels of its employees. And a recommendation for future research that may cover other aspects of the topic and/or incorporate new variables not covered by the current study. Keywords: Audit Market Concentration, Market Share, Audit firm specifications, Client specifications, Financial Reports Quality.

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