Audit Quality Practices And The Quality Of Financial Reporting
Résumé: A primary goal of both financial reporting research and audit research is to understand the determinants of quality, and researchers in both areas have identified a wide set of variables that enhance or impair quality. This study examines the impact of audit quality practices on the quality of financial reporting through a literature review and some studies using a descriptive and analytical method trying to find if there is a relation between audit quality practices and financial reporting quality. The study found that there is a relationship between the measures of audit quality (auditor independence, technical training and proficiency and engagement performance) and financial reporting (measured in terms of reliability and relevance of financial report
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Publié dans la revue: مجلة الحدث للدراسات المالية و الإقتصادية
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