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Document Details
Document Type
:
Article In Journal
Document Title
:
Sectoral analysis of the characteristics of audit reports were restricted to reservations
تحليل قطاعي لخصائص تقارير المراجعه المقيده بالتحفظات
Subject
:
Sectoral analysis of the characteristics of audit reports were restricted to reservations
Document Language
:
Arabic
Abstract
:
this study has used an ova techniques to examine whether there were any summon, differentiating characteristics of firms receiving uncertainty audit qualification and GAAP audit qualification . in contrast to American research the specific auditing firm the size of the company and the industry within which it operates were all found to be independent of receiving any type of audit qualifications. However uncertainty qualifications were found to be related to firm suffering poor financial performance. GAAP qualifications were not related to poor financial performance .the fact that there is some difference between uncertainty and GAAP qualifications is consistent with showed that investors viewed uncertainty qualifications , both uncertainty and GAAP qualifications were found to be associated with companies reporting extraordinary items in their annual financial statements
ISSN
:
1319-0997
Journal Name
:
Economics and Administration Journal
Volume
:
52
Issue Number
:
1
Publishing Year
:
1418 AH
1998 AD
Article Type
:
Article
Added Date
:
Wednesday, April 7, 2010
Researchers
Researcher Name (Arabic)
Researcher Name (English)
Researcher Type
Dr Grade
Email
صادق حسانين
hasaneen, sadeeq
Investigator
Doctorate
Files
File Name
Type
Description
26333.pdf
pdf
Back To Researches Page