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 TypeDr GradeEmail
صادق حسانينhasaneen, sadeeq InvestigatorDoctorate 

Files

File NameTypeDescription
 26333.pdf pdf 

Back To Researches Page