أثر الخدمات غير التدقيقية على استقلالية المدقق الخارجي في الشركات الصناعية المدرجة في بورصة عمان = The Impact of Non Audit Services on External Auditor Independence in the Industrial Companies Listed in Amman Stock Exchange

2020 ◽  
pp. 21-46
Author(s):  
رويدة عبد الله القواسمة
Keyword(s):  
Stock Exchange ◽  
Auditor Independence ◽  
Industrial Companies ◽  
Amman Stock Exchange ◽  
External Auditor ◽  
The Impact ◽  
Non Audit Services

scholarly journals The Impact of Cognitive Integration between the Traditional Balanced Scorecard and the Information Technology Balanced Scorecard on the Entrepreneurship Value of the Jordanian Public Shareholding Industrial Companies

2017 ◽  
Vol 13 (1) ◽  
pp. 153
Author(s):  
Usama Abdul Moneim ◽  
Ala Jaber Matarneh ◽  
Samer Akour
Keyword(s):  
Balanced Scorecard ◽  
Stock Exchange ◽  
Integrated System ◽  
Cognitive Integration ◽  
The Balanced Scorecard ◽  
Institutional Leadership ◽  
Industrial Companies ◽  
Amman Stock Exchange ◽  
The Impact

Due to the increased competition between the various industrial companies at the local and international levels, there became a need to adopt modern and effective methods and tools that enable such companies to acquire and maintain competitive advantages that help them choose, apply and assess the strategies adopted. One of the most important tools is the Balanced scorecard according to the leadership concept and the decisions of the COBIT committee; this tool had a great concern and attention by researchers or businessmen; applying it led to a remarkable success in some companies, which made it move from a mere tool of management to an integrated system of strategic management. The method of measuring the balanced scorecard according to the COBIT committee helps the industrial companies’ measure their strategic performance wisely and even goes further in helping formulate the companies' industrial strategies in a pioneer method, translate them into strategic goals, translate these objectives into strategic measurements achieving a follow-up and finally assess the industrial strategy locally and globally. Accordingly, the study aimed at shedding light on the impact of the cognitive integration among the dimensions of the traditional balanced scorecard and the IT balanced scorecard on the Entrepreneurship value in the industrial companies. The study community consisted of all the public shareholding industrial companies listed on Amman Stock Exchange by the end of (2015) amounting to (63) (Annual Report of Amman Stock Exchange, 2016). (56) Companies were randomly selected to form the study sample. One of the most important results of the study is that the effectiveness of measuring the quality of applying the traditional Balanced Scorecard and the IT Balanced Scorecard will create the Entrepreneurship value of the industrial companies, thus contributing to achieving the company's strategic objectives. The study recommended the need that the industrial companies follow up the local and international issues linked with the IT related to applying the balanced scorecard to reach for the institutional leadership with the need that such companies encourage innovation processes, accepting new ideas and motivating employees to provide innovative ideas.

scholarly journals The effect of information systems and human resources strategies on the success of information systems: Evidence from Jordanian commercial companies

2021 ◽  
pp. 925-932
Author(s):  
Mohannad Sami Tawaha ◽  
Mohamed Mahmoud Bshayreh ◽  
Wesam Ibrahim Mohammad Alabdallat
Keyword(s):  
Information Systems ◽  
Human Resources ◽  
Stock Exchange ◽  
Strong Impact ◽  
Economic Sectors ◽  
Information Systems Success ◽  
Industrial Companies ◽  
Amman Stock Exchange ◽  
The Impact ◽  
Human Resources Strategies

The study aims at measuring the impact of human resources and information systems strategies on the success of information systems in the industrial companies operating in the Amman stock exchange. The study sample was made up of accounting and finance departments for these companies. The initial data were collected through a questionnaire that designed for this purpose. The results have confirmed a strong impact of information systems strategies on the information systems success. As well, the results have confirmed the impact of information systems strategies on human resources strategies. The study also has proved that human resources strategies have maintained a weak effect on the success of information systems. The study recommends the researchers in this field to re-study this subject by modifying the measuring variables methods, and study other economic sectors.

scholarly journals The Impact of Capital Structure on the Financial Performance of the Jordanian Industrial Companies Listed on the Amman Stock Exchange for the Period 2012-2015

2018 ◽  
Vol 9 (2) ◽  
pp. 369
Author(s):  
Shireen Mahmoud AlAli
Keyword(s):  
Capital Structure ◽  
Financial Performance ◽  
Stock Exchange ◽  
Return On Assets ◽  
Return On Equity ◽  
Industrial Companies ◽  
Earnings Per Share ◽  
Amman Stock Exchange ◽  
The Impact ◽  
The Capital Structure

The purpose of this study was to identify the effect of the capital structure as a percentage of total liabilities to total assets on the financial performance of the Jordanian industrial companies listed on the Amman Stock Exchange for the period 2012-2015.The study population included all the Jordanian general industrial companies listed on the Amman Stock Exchange. The sample of the study included 10 industrial companies listed on the Amman Stock Exchange. The linear regression analysis was used to test the relationship between variables using the ordinary least squares method (OLS).The results showed that there is a positive significant impact on the capital structure of the industrial shareholding companies listed in the Amman Stock Exchange as measured by the ratio of equity to total assets, return on equity and return on assets and net earnings per share as an indicator of financial performance.The results also showed a negative significant impact on the capital structure of industrial shareholding companies listed on the Amman Stock Exchange as measured by total liabilities to total assets, return on equity and return on assets as an indicator of financial performance, and net earnings per share as an indicator of the financial performance indicators.

scholarly journals The Impact efficiency of using assets to enhance earnings quality in the Jordanian Industrial Companies listed in the Amman Stock Exchange: An Empirical Study

2018 ◽  
Vol 2 (2) ◽  
pp. 40-46
Author(s):  
Keyword(s):  
Positive Impact ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Working Capital ◽  
Pooled Data ◽  
Industrial Companies ◽  
Data Regression ◽  
Amman Stock Exchange ◽  
Asset Growth ◽  
The Impact

: The objective of this study is to investigate the impact of the efficiency of the use of assets to enhance earnings quality in Jordanian industrial companies listed in Amman Stock Exchange (ASE).To achieve the objectives of the study, a sample of 48 industrial companies was tested during the period of 2009-2015, and the number of observations used in the test was 336. To test the hypotheses of the study, multiple regression was used for the Pooled Data Regression. The study found that industrial companies achieved earnings quality. The study also found the existence of a positive impact that is statistically significant, of the efficiency of the use of assets (asset growth rate, working capital turnover, and the rate of current assets turnover), to enhance earnings quality. Accordingly, the study recommends that the management of companies maintains the earnings quality and exert more effort to exploit the company's assets with the best possible efficiency to achieve sales volume so that it can achieve earnings quality to enable it to continue its activities.

scholarly journals The Impact of Non-Audit Services on Earning Response Coefficient

2021 ◽  
Vol 9 (SPE2) ◽  
Author(s):  
Mohammad Vahdani ◽  
Javad Mohammadi Mehr
Keyword(s):  
Stock Exchange ◽  
Panel Data Analysis ◽  
Negative Relationship ◽  
Auditor Independence ◽  
Earnings Response Coefficient ◽  
Response Coefficient ◽  
Significant Negative Relationship ◽  
Earnings Response ◽  
The Impact ◽  
Non Audit Services

The present study aims to investigate the impact of non-audit services on earnings response coefficient. It is a library and analytical-scientific research and is based on panel data analysis. In this study, the financial data of 74 companies accepted in Tehran Stock Exchange during the period 2011-2016 have been reviewed.The results demonstrate that non-audit services have a significant negative relationship with earnings response coefficient.Although non-audit services will have benefits such as increased financial statements understandability, auditors’ knowledge-sharing, better relationships between managers and auditors and reduced agency costs, this type of services threatens auditor independence and subsequently, earnings quality will be affected. Thus,the findings of the present study confirm the view thatby providing non-audit services, auditor independence is affected, resulting in a negative reaction to earnings.

scholarly journals The Effect of the Reliability of Accounting Information Systems on Electronic Disclosures on the Stock Prices: Applied Study on Industrial Companies Listed on Amman Stock Exchange

2019 ◽  
Vol 11 (8) ◽  
pp. 14
Author(s):  
Thaker A. Syaeid
Keyword(s):  
Regression Analysis ◽  
Information Systems ◽  
Stock Prices ◽  
Stock Exchange ◽  
Accounting Information ◽  
Internal Audit ◽  
Accounting Information Systems ◽  
Industrial Companies ◽  
Amman Stock Exchange ◽  
The Impact

The study aims at identifying the impact of the reliability of the accounting information systems (security, confidentiality, privacy, the integrity of processes and readiness) on the stock prices of Jordanian industrial companies in Amman Stock Exchange and determining the effect of electronic disclosures (the appropriate timing, predictability and ability to reorganizing) in improving that impact; depending on the descriptive analytical approach, the questionnaire was designed and distributed to the sample of the study composed of directors of financial departments and divisions related to financial issues, monitoring and internal audit and information technology at industrial companies listed on Amman Stock Exchange, with the average of two questionnaires in each company. The number of questionnaires retrieved and statistically analyzed (118), (90.8%) of distributed questionnaires. The results of the multiple regression analysis showed a statistically significant effect on the reliability of accounting information systems in their dimensions (security, confidentiality, privacy, integrity of processes, and readiness) on the stock prices of Jordanian industrial companies in Amman Stock Exchange, where the moral effect appeared in all dimensions, except (security, integrity of processes). The results of the regression analysis showed that electronic disclosures were represented by (the appropriate timing, predictability and ability to reorganizing) which lead to improve the effect of accounting information systems on the stock prices of Jordanian industrial companies in Amman Stock Exchange. The study recommended to increase the level of interest in the reliability of accounting information systems, and to increase the level of its application and activation in the Jordanian industrial companies, because of its role in improving the performance of the company, and maximize their market value through its accounting information to shareholders of accurate, convenience, timely, reliable, consequently ensuring their survival and continuity, and to increase the awareness of the management of Jordanian industrial companies and financial statements preparers about the importance of electronic disclosure and the benefits it achieves in addition to the resulting risks, and adopt effective procedures to verify the security and reliability of accounting information that electronically disclosed and to transmit the information securely by users.

scholarly journals The Impact of Liquidity and Leverage on Profitability in Industrial Sector in Jordan

2021 ◽  
Vol 12 (1) ◽  
pp. 394
Author(s):  
Mousa Mohammad Abdullah Saleh ◽  
Muneer M. Jaradat ◽  
Lu'ay M. Wedyan ◽  
Haneen Mahmoud Ibrahim Saleh
Keyword(s):  
Stock Exchange ◽  
Financial Statements ◽  
Industrial Sector ◽  
Financial Leverage ◽  
Capital Costs ◽  
Industrial Companies ◽  
Equity Funding ◽  
Amman Stock Exchange ◽  
Statistical Conclusion ◽  
The Impact

Financial leverage is linked to the funding structure in terms of the proportion of debt in the capital structure; the higher the financial leverage is, the more the company depends on debt in its financing structure. On the other hand, the lower the debt is, the more the company relies on equity funding. The company thus decides the optimal funding combination that minimizes the company's capital costs and maximizes shareholder returns.The aim of this analysis was to quantify the effect of the analysis on the profitability of the Jordanian industrial sector listed on the Amman Stock Exchange during the period (2008-2017) and on a sample of (54) industrial companies to assess the impact of leverage and liquidity. In order to evaluate the data obtained from the actual financial statements of the industrial companies listed on the Amman Stock Exchange, a descriptive and systematic methodology was used. As a result, the statistical conclusion showed that the effect of liquidity and leverage on profitability was a significant result.

scholarly journals Code of ethics for professional accountants and change the external auditor: A study of the emerging markets

2021 ◽  
Vol 18 (3) ◽  
pp. 201-212
Author(s):  
Abdel Razaq Farah Freihat ◽  
Ismail Hamad Al-Shaar ◽  
Ayda Farahn
Keyword(s):  
Code Of Ethics ◽  
Stock Exchange ◽  
Financial Statements ◽  
Manufacturing Firms ◽  
Annual Reports ◽  
Manufacturing Companies ◽  
External Auditors ◽  
Industrial Companies ◽  
Amman Stock Exchange ◽  
External Auditor

To ensure the independence of auditors and the credibility of financial statements, this study investigates if Jordanian manufacturing companies change their external auditors. Moreover, assess if that change is influenced by the International Code of Ethics for Professional Accountants (ICEPA). The study figured out the viewpoints of external auditors and financial managers of public industrial companies listed on the Amman Stock Exchange. Auditor’s changing data is gathered from the annual reports of (59) manufacturing firms from 2006 to 2015. (280) questionnaires were collected from financial managers and auditors of manufacturing firms to assess if auditors comply with ICEPA. The binomial test and the logistic regression analysis were used. The study showed that the change of the external auditor in Jordanian companies is significantly affected by the ICEPA. However, external auditors and financial managers have different views of the effects of the ICEPA on the change of the external auditor in Jordan.

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