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Register a new userFactors Affecting Competitive Ability of the Syrian External Auditor: Field Study
العوامل المؤثرة في القدرة التنافسية للمدقق الخارجي السّوري /دراسة ميدانيّة/
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مريم عبد الحليم( باحث )
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إنّ الهدف الرّئيس للبحث هو التّعرّف على العوامل المؤثرة في القدرة التنافسية للمدقق الخارجي في بيئة الأعمال السّوريّة. لتحقيق هدف البحث تم إجراء دراسة ميدانيّة على مدققي حسابات الشّركات المساهمة السّوريّة عن طريق استخدام استبانة لجمع البيانات من أفراد مجتمع البحث المكوّن من مدققي الحسابات المعتمدين من قبل وزارة المالية، و المسموح لهم بتدقيق حسابات الشركات المساهمة تم توزيعها على (275) مدقق حسابات من أصل (493) مدقق حسابات، استُردّ منها (117) استبانة، و تمّ تفريغ (115) استبانة كونها صالحة للتحليل. توصّل الباحث إلى أنّ العوامل المؤثرة في القدرة التنافسية للمدقق الخارجي السوري هي: مستوى جودة الأداء المهني للتدقيق، و درجة الالتزام بالمعايير الدوليّة للتدقيق، و عملية تحديد أتعاب التدقيق، و حجم مكتب التدقيق، و الخدمات الأخرى التي يقدمها المدقق الخارجي، و وجود النفوذ الاجتماعي للشركاء في مكتب التدقيق، و مستوى تخصص مكتب التدقيق في النشاط أو الصناعة، وجود لجان تدقيق عند العملاء.
The main objective of this research is to identify the Factors Affecting Competitive Ability of the Syrian External Auditor. To achieve the objective of this research, a field study was conducted by using a questionnaire to collect data from the population of the study which is composed of auditors accredited by the Finance Ministry, and authorized to audit shareholding companies. The questionnaire was distributed to 275 out of 493 auditors. 117 copies were returned, and 115 of them were suitable for analysis. The researcher concluded that the Factors Affecting Competitive Ability of the Syrian External Auditor, is the level of audit quality, the preexistent degree of International Accounting Standards, operation of auditors fees definition, size firm, and non audit services, and social influence of accounting firm, industrialist specialize of auditor, and the exist of audit committee at the client.
Artificial intelligence review:
Research summary
يهدف البحث إلى التعرف على العوامل المؤثرة في القدرة التنافسية للمدقق الخارجي السوري في بيئة الأعمال السورية. لتحقيق هذا الهدف، أجرت الباحثة دراسة ميدانية باستخدام استبانة لجمع البيانات من مدققي الحسابات المعتمدين من قبل وزارة المالية والمسموح لهم بتدقيق حسابات الشركات المساهمة. تم توزيع الاستبانة على 275 مدقق حسابات من أصل 493، واستُرد منها 117 استبانة، وتم تحليل 115 استبانة صالحة. توصلت الدراسة إلى أن العوامل المؤثرة في القدرة التنافسية للمدقق الخارجي السوري تشمل مستوى جودة الأداء المهني للتدقيق، درجة الالتزام بالمعايير الدولية للتدقيق، عملية تحديد أتعاب التدقيق، حجم مكتب التدقيق، الخدمات الأخرى التي يقدمها المدقق الخارجي، النفوذ الاجتماعي للشركاء في مكتب التدقيق، مستوى تخصص مكتب التدقيق في النشاط أو الصناعة، ووجود لجان تدقيق عند العملاء. كما أظهرت النتائج أن هناك علاقة طردية قوية بين حجم مكتب التدقيق والقدرة التنافسية للمدقق الخارجي السوري، وعلاقة طردية متوسطة بين مستوى جودة الأداء المهني للتدقيق والقدرة التنافسية. أوصت الدراسة بضرورة نشر ثقافة القدرة التنافسية للمدقق الخارجي، والاهتمام بتطبيق معايير رقابة الجودة، وتعزيز التعاون بين مكاتب التدقيق الكبرى والصغيرة في البيئة السورية.
Critical review
دراسة نقدية: على الرغم من أهمية الدراسة في تحديد العوامل المؤثرة في القدرة التنافسية للمدقق الخارجي السوري، إلا أن هناك بعض النقاط التي يمكن تحسينها. أولاً، كان من الممكن توسيع حجم العينة لتشمل عدد أكبر من المدققين لضمان تمثيل أوسع وأكثر دقة. ثانياً، لم يتم التطرق بشكل كافٍ إلى تأثير العوامل الاقتصادية والسياسية على القدرة التنافسية للمدققين في سوريا، وهو جانب مهم يجب مراعاته في ظل الظروف الحالية. ثالثاً، كان من الممكن استخدام أساليب تحليلية أكثر تعقيداً لتحليل البيانات، مما قد يوفر نتائج أكثر دقة وتفصيلية. وأخيراً، كان من الممكن تقديم توصيات أكثر تحديداً وقابلة للتنفيذ لتحسين القدرة التنافسية للمدققين.
Questions related to the research
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ما هي العوامل المؤثرة في القدرة التنافسية للمدقق الخارجي السوري؟
تشمل العوامل المؤثرة مستوى جودة الأداء المهني للتدقيق، درجة الالتزام بالمعايير الدولية للتدقيق، عملية تحديد أتعاب التدقيق، حجم مكتب التدقيق، الخدمات الأخرى التي يقدمها المدقق الخارجي، النفوذ الاجتماعي للشركاء في مكتب التدقيق، مستوى تخصص مكتب التدقيق في النشاط أو الصناعة، ووجود لجان تدقيق عند العملاء.
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كم عدد الاستبانات التي تم تحليلها في الدراسة؟
تم تحليل 115 استبانة صالحة من أصل 117 استبانة مستردة.
-
ما هي التوصيات التي قدمتها الدراسة لتحسين القدرة التنافسية للمدقق الخارجي السوري؟
أوصت الدراسة بضرورة نشر ثقافة القدرة التنافسية للمدقق الخارجي، والاهتمام بتطبيق معايير رقابة الجودة، وتعزيز التعاون بين مكاتب التدقيق الكبرى والصغيرة في البيئة السورية.
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هل توجد علاقة بين استخدام التقنيات الحديثة في التدقيق والقدرة التنافسية للمدقق الخارجي السوري؟
لا، أظهرت الدراسة عدم وجود علاقة ذات دلالة إحصائية بين استخدام التقنيات الحديثة في التدقيق والقدرة التنافسية للمدقق الخارجي السوري.
References used
Albahloul, M. An Internationalization of Auditing Standards and Profession: A Study of International Auditing Standards and International Firms, PhD Thesis, Manchesters School of Accounting and Finance, The UK, 2004
Carcello, J. V., Hermanson, R. H., and McGrath, N. T. Audit Quality Attributes:The Perceptions of Audit Partners,Preparers and Financial Statement User", Auditing:A Journal of Practice and Theory, Vol. 11,Spring , 1992, pp.1-15
Al- Beraidi, A., and Rickards, T. Creative Team Climate in an International Accounting Office: An Exploratory Study In Saudi Arabic, Managerial Auditing Journal, Vol. 18, No.1, 2003, pp. 7- 18
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