行业专家审计师、审计师任期和审计师规模对阿联酋证券交易所信息披露质量的影响

Hussein Ali Mohaisen, Rahman Saedi, Khalid Sabah Ali
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引用次数: 0

摘要

获取真实世界的信息和准确数据是提高审计师绩效的关键因素,而审计师绩效的提高反过来又会影响企业绩效和决策。因此,本研究旨在确定金融机构的经验水平如何影响其披露信息的准确性。本研究的统计对象包括在阿拉伯联合酋长国证券交易所上市的所有 127 家企业。根据阿联酋股票市场使用的研究方法,这类研究被归类为应用研究。采用系统删除程序,根据研究的纳入标准选择了 46 家公司。研究结果表明,在阿联酋,审计师的决策经验、工作期限和审计师的规模对阿联酋证券交易所上市公司的财务信息披露质量有很大影响。
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Effect of industry-specialist auditors, auditor's tenure, and auditor's size on the quality of disclosure in the UAE Stock Exchange
Having access to real-world information and accurate data is a key factor in improving auditor performance, which in turn impacts business performance and decision-making. Consequently, this research aims to determine how financial institutions' levels of experience impact the accuracy of the information they disclose. The present statistical population consists of all 127 businesses listed on the United Arab Emirates Stock Exchange. This type of research is categorized as applied studies in relation to the research methods used in the UAE stock market. Using a systematic deletion procedure, 46 companies were chosen based on the study's inclusion criteria. The findings revealed that in the UAE, the quality of financial information disclosure for companies listed on the UAE stock exchange is significantly affected by the auditor's decision-making experience, the duration of their job, and the size of the auditor.
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