The Impact of External Audit Quality on the Financial Performance of Saudilisted Companies
| المصدر: | أبحاث اقتصادية معاصرة |
|---|---|
| الناشر: | جامعة عمار ثليجي الاغواط - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |
| المؤلف الرئيسي: | Ayachi, Yousra (Author) |
| مؤلفين آخرين: | Zahraoui, Afef (Co-Author) |
| المجلد/العدد: | مج7, ع2 |
| محكمة: | نعم |
| الدولة: |
الجزائر |
| التاريخ الميلادي: |
2024
|
| الشهر: | أكتوبر |
| الصفحات: | 55 - 74 |
| ISSN: |
2602-7623 |
| رقم MD: | 1522259 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
External Audit Quality | Financial Performance | Saudi-Listed Companies | ISA220 | Auditor’s Report
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| LEADER | 01975nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 2265703 | ||
| 041 | |a eng | ||
| 044 | |b الجزائر | ||
| 100 | |9 807464 |a Ayachi, Yousra |e Author | ||
| 245 | |a The Impact of External Audit Quality on the Financial Performance of Saudilisted Companies | ||
| 260 | |b جامعة عمار ثليجي الاغواط - كلية العلوم الاقتصادية والتجارية وعلوم التسيير |c 2024 |g أكتوبر | ||
| 300 | |a 55 - 74 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This study aims to identify the impact of external audit quality on companies' financial performance as a main indicator for evaluating companies' situation. In addition to highlight the growing importance of external audit quality in gaining the confidence of users of financial statements and for the stability of the financial market. By conducting research on 30 Saudi listed companies in the production and service sector, for five consecutive years from 2018 to 2022 with a sample of 150 observations. Our findings indicate that audit firm size and auditor’s opinion have a positive impact on studied Saudi companies’ financial performance. However, the auditor’s opinion is more significant in improving the companies’ financial performance. And it is noteworthy that the results might differ in another country or different economic environment. | ||
| 653 | |a المراجعة الخارجية |a الأداء المالي |a الشركات السعودية | ||
| 692 | |b External Audit Quality |b Financial Performance |b Saudi-Listed Companies |b ISA220 |b Auditor’s Report | ||
| 700 | |9 623209 |a Zahraoui, Afef |e Co-Author | ||
| 773 | |4 الاقتصاد |6 Economics |c 026 |e Contemporary Economic Researches |f Abḥāṯ iqtiṣādiyaẗ muՙāṣiraẗ |l 002 |m مج7, ع2 |o 1551 |s أبحاث اقتصادية معاصرة |v 007 |x 2602-7623 | ||
| 856 | |u 1551-007-002-026.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1522259 |d 1522259 | ||
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