国际财务报告准则符合性和审计质量:来自KSA的证据

Q4 Economics, Econometrics and Finance International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2015-05-12 DOI:10.1504/IJAAPE.2015.068869

Qasim Zureigat

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引用次数: 5

摘要

本研究旨在调查审计质量对KSA国际财务报告准则合规性的影响，基于金融部门(银行和保险公司)的176个观察样本。使用逻辑回归模型来捕获审计师规模(作为审计质量的指标)和审计师经验对国际财务报告准则合规性的影响，这是使用未加权披露指数来衡量的。结果显示了不同公司的合规水平的差异。它们还表明，审计师规模和审计师经验对合规水平都有显著的积极影响。这些结果为审计质量在发展中国家的重要性提供了新的证据，专业人士和监管机构可以利用这些结果来加强对国际财务报告准则的遵守。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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IFRS compliance and audit quality: evidence from KSA

This study aims to investigate the effect of audit quality on IFRS compliance in KSA based on a sample consisting of 176 observations in the financial sector (banking and insurance companies). A logistic regression model was used to capture the effect of both auditor size, as an indicator of audit quality, and auditor experience on IFRS compliance, which was measured using an unweighted disclosure index. The results show variance in compliance levels across companies. They also indicate a significant positive effect of both auditor size and auditor experience on the compliance level. The results provide new evidence of the importance of audit quality in a developing country, and they can be used by professionals and regulators to enhance compliance with IFRS.

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.