巴勒斯坦证券交易所上市公司的审计期望差距:巴勒斯坦利益相关者的经验证据

IF 2.5 Q2 BUSINESS, FINANCE
Mustafa Faza’, Nemer Badwan, Montaser Hamdan
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引用次数: 0

摘要

目的 本研究旨在对巴勒斯坦上市公司利益相关者之间的审计期望差距进行实证评估。调查的目的是确定审计师与投资者之间、审计师与董事会董事之间、审计师与财务经理之间以及审计师与股东之间是否存在审计期望差距。设计/方法/途径为实现最终目标,本研究采用了以定量方法为基础的探索性描述方法。研究结果研究结果表明,股东、财务经理和董事会董事之间,以及审计师和投资者之间在审计期望方面存在巨大差异。调查结果还表明,与审计师和财务经理之间的差距相比,审计师和董事会之间以及审计师和股东之间的差距非常小。本研究仅限于巴勒斯坦市场。未来的研究可能会比较或研究约旦、黎巴嫩、叙利亚、伊拉克和伊朗等不同国家在审计期望方面的差异。此外,对准确可靠的财务报告的需求引发了人们对审计兴趣的增长,而审计这一历史悠久的行业近年来也在不断扩大。通过这样做,审计委员会和上市公司所处的状况将更容易为投资者、董事会董事、财务经理和股东所理解。审计师和利益相关者的沟通方式有助于缩小这种差距,因为它影响到双方低估或少报对方义务的程度。 原创性/价值 本文分析并确定了巴勒斯坦证券交易所上市公司审计期望差距的原因,并提供了有用的见解和潜在的解决方案来缩小或减轻这种差距,从而为相关文献做出了贡献。它还为与审计期望差距相关的文献做出了新的贡献。这项调查提供了明确无误的证据,证明在现行法律规定的正式审计员义务以及审计员可靠性标准和做法方面,巴勒斯坦上市公司的审计员、董事会董事、投资者、股东和财务经理之间的审计期望与实际表现之间存在巨大差距。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The audit expectations gap firms listed on the Palestine Stock Exchange: empirical evidence on Palestinian stakeholders

Purpose

The purpose of this study is to empirically evaluate the audit expectations gap among stakeholders in listed firms in Palestine. The purpose of the investigation is to determine whether or not there is a gap in audit expectations between auditors and investors, auditors and board directors, as well as among auditors and financial managers and also among auditors and shareholders.

Design/methodology/approach

To attain its ultimate objective, this study was created using an exploratory descriptive methodology grounded in the use of quantitative methods. A structured questionnaire was used to gather study data from 81 respondents, and a statistical package for the social sciences-26 was then used for analysis.

Findings

The results of this research showed that there is a sizable difference in audit expectations among shareholders, financial managers and board directors, as well as among auditors and investors. The findings also demonstrate that, in comparison to the difference between auditors and financial managers, the gap between auditors and board directors and auditors and shareholders is very narrow.

Research limitations/implications

This investigation, which examines the audit expectations gap in great detail, has some significant limitations. This study was limited to the Palestinian market alone. Future research might compare or examine the variations in audit expectations in Jordan, Lebanon, Syria, Iraq and Iran, among different countries. In addition, the demand for accurate and reliable financial reports has sparked a recent increase in interest in auditing, a long-standing sector that has expanded in recent years.

Practical implications

The study has several practical implications, for example, it underlines how crucial it is to make stakeholders aware of the limitations and difficulties related to the auditing process. By doing this, the situation that audit committees and listed firms find themselves in will be easier for investors, board directors, financial managers and shareholders to understand. The way that auditors and stakeholders communicate can help reduce this gap since it affects how much each party underestimates or understates the other’s obligations.

Originality/value

This paper contributes to the literature by analysing and identifying the causes of the audit expectations gap in companies listed on the Palestine Stock Exchange and providing useful insights and potential solutions to close or mitigate it. It also adds a new contribution to the literature related to the audit expectation gap. This investigation offers unambiguous evidence of a sizable discrepancy between audit expectations and actual performance in terms of formal auditor obligations as outlined by current law, as well as auditor reliability standards and practices, between auditors, board directors, investors, shareholders and financial managers in listed Palestinian firms.

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来源期刊
CiteScore
4.80
自引率
22.70%
发文量
78
期刊介绍: The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.
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