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Register a new userThe Impact of International Audit Firms (Big Four) on the Accounting Disclosure Level – A Study of Jordanian Manufacturing Listed Companies on Amman Securities Exchange
تأثير شركات التدقيق الدولية (الأربع الكبار) في مستوى الإفصاح المحاسبي -دراسة على الشركات الصناعية الأردنية المدرجة في سوق عمّان للأوراق المالية
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Tishreen University ورقة بحثية
Publication date
2014
fields
Accounting
and research's language is
العربية
Created by
Shamra Editor
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يركز هذا البحث على دراسة تأثير أحد العوامل البيئية في مستوى الإفصاح المحاسبي وفقاً لمعايير التقرير المالي الدولية في الشركات الصناعية الأردنية المدرجة في سوق عمّان للأوراق المالية، و هو تأثير الجهة المكلفة القيام بتدقيق التقارير المالية للشركة سواء أكانت شركات التدقيق الدولية الأربع الكبار أم غيرها من الشركات. حيث يهدف هذا البحث إلى دراسة مستوى الإفصاح المحاسبي في التقارير المالية للشركات الصناعية الأردنية المدرجة في سوق عمّان للأوراق المالية، بالإضافة إلى دراسة العلاقة بين قيام إحدى شركات التدقيق الدولية الأربع الكبار بأعمال تدقيق التقارير المالية للشركات المدرجة و بين مستوى الإفصاح المحاسبي فيها. خلص البحث إلى أن متوسط مستوى الإفصاح المحاسبي في الشركات الصناعية الأردنية المدرجة في سوق عمّان المالي يبلغ 62.15%. بالإضافة إلى وجود علاقة إيجابية بين الجهة المكلفة القيام بأعمال التدقيق و بين مستوى الإفصاح المحاسبي للشركات الصناعية الأردنية المدرجة في سوق عمّان للأوراق المالية. أي أن مستوى الإفصاح المحاسبي في الشركة يزداد مع قيام إحدى شركات التدقيق الدولية بأعمال التدقيق.
This research focuses on the impact of one of environmental factors on the accounting disclosure level of firms according to International Financial Reporting Standards (IFRS), which is the impact of international audit firms (Big Four) on the accounting disclosure level. This research aims to study the level of accounting disclosure in the financial reports of Jordanian manufacturing listed companies on the Amman Securities Exchange, in addition to study the relationship between the audit of financial reports of listed companies by one of the Big Four firms and the level of accounting disclosure. The study found that the average of accounting disclosure level in Jordanian manufacturing listed companies on the Amman Securities Exchange is 62.15%. There is also a positive relationship between the auditing of financial reports of listed companies by one of the Big Four firms and the level of accounting disclosure for Jordanian manufacturing listed companies on the Amman Securities Exchange. This means that the level of accounting disclosure increases when the financial reports of listed companies is audited by one of the Big Four firms.
References used
ABDELSALAM, O.H., and WEETMAN, P., Measuring Accounting Disclosure in a Period of Complex Changes: the Case of Egypt. Advances in International Accounting, Vol. 20, 2007, pp.75–104
AHMED K. and NICHOLLS D., The impact of non-financial company characteristics on mandatory disclosure compliance in developing countries: The case of Bangladesh. The International Journal of Accounting, Vol. 29, 1994, pp.62–77
CHOI, F.D.S. et al., International Accounting, Third Edition, Prentice- Hall, Inc. 1999, p.250
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Because of the emergence of variable technological developments as a new variable
in many of the cognitive aspects such as accounting, this research comes as an attempt to
examine the relationship between the quality and approach of information pre
sentation
that disclosed electronically by shareholding companies listed in the Damascus Securities
Exchange, and those factors that are likely to affect the level of this disclosure and
approach.
The research found that the improvement in the level of this disclosure on the
Internet is getting more profits and increased indebtedness and depending on the nature of
those companies. While this disclosure is not affected by capital size and the age of those
companies.
This paper reports a new variable in many aspects, including
knowledge of accounting, Due to the emergence of a changing
technological developments, a this research comes as an attempt to
study the relationship between the quality and presentation
of the
information disclosed electronically in companies listed on the Arab
stock markets, the benefit of accounting information.
The research found through a questionnaire addressed to brokerage
firms in the Arab financial markets under consideration for being one
of the beneficiaries of the Electronic accounting disclosure to a
positive relationship between the presentation and the quality of
information on the Internet to contribute to the benefit of the studied
companies and accounting information.
The purpose of this study, is to explain the factors that may be able to affect the
prices of stocks in the IPO. So it could be priced at it's fair price, not less or more than it.
Which caused by the existence of asymmetric information between the
investors in the
financial market. Whereas, the asymmetric information generates adverse selection with
the investors, about the real values of the company and it's stocks in the IPO market.
This research aims to study the multiple signals, which could be used by the firm to
reduce the asymmetric information and highlight the real value of the firm and it's quality,
in Damascus Securities Exchange between (2009-2011). Some of these signals, which has
been considered in this research are: the standards of Financial and Non Financial
disclosure in it's prospectus.
The researcher reached to several results:
The Financial disclosure standards has no relation to the stock price in the Syrian
IPO market, and cannot be used as a signal to show the real value of the firm. On the other
hand Non-Financial disclosure standards could be used as a good signal to show the real
and fair price of the firms and their stocks in the IPO process.
This result could help the financial market and the firms who want to go public to
use this factors as a signal about it's quality, and for reduce the under pricing in their IPOs.
The research is based on the main idea that the profits
themselves, as many shareholders, lenders and investors think,
are not a true measure of the quality of a company's profits.
This Research aims to study the role of voluntary disclosure in consolidating trust in financial reports. To achieve this goal, a questionnaire was used as a tool in gathering the necessary data. The questionnaire was distributed to the two samples o
f the study; 48 questionnaires were distributed to the external auditors accredited
by SCFMS, and 44 were distributed to the internal auditors in the listed companies of DSE. Of the returned questionnaires, there were (40, 36) returned from the first and second sample by turns. SPSS was used in analyzing the data and testing the hypothesis. The research found that the voluntary disclosures effectively consolidate the trust in the financial reports of the Listed Companies of DSE, and there were no
material differences between the opinions of the two samples.
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