Nashwan, M.Iskandar and Mofed, kh. A Shekhali and Ziyad, F. Alnabaheen (2015) Evaluating the availability of professional specialization of audit firms and its impact on audit fees -An Applied Study on corporations listed in Palestine Stock Exchange - تقييم مدى توافر التخصص المهني لمكاتب المراجعة وأثره على أتعاب المراجعة "دراسة تطبيقية على الشركات المساهمة المدرجة في بورصة فلسطين". مجلة الفكر المحاسبي - جامعة عين شمس, 19 (2). pp. 281-302.
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This study aimed to find out the availability of professional specialization of Audit Firms, and the impact on audit fees, the study has been applied on corporations listed in the Palestine Exchange. The results of this study have shown the existence of specialization in one or more sectors of the audit firms, as well the specialized Audit Office in a particular sector leads to higher audit fees for customers who belong to this sector. The study also recommended that the Palestine Exchange reorganizing the legal requirements in the field of auditing closely to the professional specialization so it impose the companies to recruit the specialize auditor which belong to the company's sector, as well as audit firms urged to merge with each other in order to raise the efficiency of human and material resources.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Divisions: | Faculty of Law, Arts and Social Sciences > School of Social Sciences |
| Depositing User: | د. اسكندر محمود حسين نشوان |
| Date Deposited: | 06 Aug 2018 09:07 |
| Last Modified: | 06 Aug 2018 09:07 |
| URI: | http://scholar.alaqsa.edu.ps/id/eprint/836 |
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