تقييم العلاقة بين جودة التدقيق والأداء المالي "دراسة على الشركات المدرجة في بورصة فلسطين"
Date
2024-07-28
Authors
ناريمان عيسى حسن شواهين
Nareman Issa Hasan Shawaheen
Journal Title
Journal ISSN
Volume Title
Publisher
Al-Quds University
Abstract
هدفت الدراسة إلى توضيح طبيعة العلاقة بين جودة التدقيق والاداء المالي للشركات المدرجة في بورصة فلسطين، ومن أجل تحقيق أهدافها، واعتمدت الدِراسة اسلوب بَيانات السَلاسل الزمنية المقطعية (Panel Data)، وتمثل مُجتمع الدراسة من جميع الشركات المساهمة العامة المدرجة، وكانت عينه الدراسة من (20) شركه خلال المدة (2017-2022)، والتي توزعت تناسبياً كما هي في المجتمع على القِطاعات الخمسة للشركات المستهدفة لاختبار فرضيات الدراسة. توصلت الدراسة إلى عدة نتائج رئيسية، منها أن سنوات خبرة شركة التدقيق وأتعاب المدقق تؤثر إيجابيًا على العائد على الأصول في الشركات المدرجة في بورصة فلسطين، بينما لا يؤثر حجم شركة التدقيق وفترة حيازة العقد والعميل الجديد. كما أظهرت الدراسة أن حجم شركة التدقيق وفترة حيازة العقد تؤثران إيجابيًا على القيمة السوقية للشركات، بينما لا تؤثر سنوات الخبرة وأتعاب التدقيق والعميل الجديد. من ناحية أخرى، يؤثر كل من سنوات الخبرة وأتعاب شركة التدقيق والعميل الجديد إيجابيًا على العائد على حقوق الملكية، في حين لا تؤثر فترة حيازة العقد وحجم شركة التدقيق كذلك، يرتبط معدل ربحية السهم إيجابيًا بأتعاب التدقيق وفترة حيازة العقد والعميل الجديد، بينما لا تؤثر سنوات الخبرة وحجم شركة التدقيق. وأخيرًا، يؤثر أتعاب التدقيق بشكل إيجابي على رأس المال العامل، بينما لا توجد تأثيرات ذات دلالة إحصائية لحجم شركة التدقيق، سنوات الخبرة، فترة حيازة العقد، والعميل الجديد كما خرجت الدراسة بعدة توصيات أهمها: التأكيد على اهمية تحقيق الاداء المالي للشركات في ظل ارتفاع جودة التدقيق عليها، وتوصي الدراسة بضرورة رفع مستوى اهتمام الشركات المساهمة العامة باختيار شركات تدقيق ذات خبرة ممتدة، لما لذلك من إثر ايجابي واضح على مؤشرات الأداء المالي التأكيد على اهمية التعاقد مع شركات تدقيق تتمتع بمؤهلات وخبرات ومعرفة متخصصة في مجال النشاط المعني؛ مع الاخذ بالاعتبار بأن ارتفاع اتعاب المدقق يدل على ارتفاع جودة التدقيق وبالتالي تحسين مؤشرات الاداء المالي.
The study aimed to clarify the nature of the relationship between the audit quality and the financial performance of companies listed on the Palestine Stock Exchange. To achieve the study objectives, the study adopted the cross-sectional time series data method (Panel Data), while the study sample consisted of (20) companies for the period (2017-2022), which were distributed proportionally, as is the case in population, among the five sectors of the targeted companies to test the study hypotheses. Several results were reached, the most important of which is the presence of a positive impact of the years of experience of the audit firm and and it’s fees on the ROA in companies listed on the Palestine Stock Exchange, while the size of the audit firm, the period of contract tenure and the new client did not effect on the ROA, and the study shows there is a positive impact of both the size of the audit firm and the period of tenure of the contract on the market value of those companies, but the years of experience of the audit firm, audit fees, and the new client did not affect the market value of those companies. Years of experience, the size of the audit firm's fees, and the new client also have a positive effect on the ROE. The contract tenure period and the size of the audit firm did not affect the ROE. There was a positive impact for the audit fees, the contract tenure period, and the new client on the EPS, and the number of years of experience and the size of the audit firm did not affect on the EPS. In addition to the presence of a positive effect of audit fees on WC, while it was found that there is no statistically significant effect of the size of the audit firm, the years of experience of the audit firm, the period of tenure of the contract and the new client on WC in companies listed on the Palestine Stock Exchange. The study also came out with several recommendations, the most important of which are: emphasizing the importance of achieving the financial performance of companies’ profits in light of the high quality of their auditing. The study recommends the necessity of raising the level of interest of public companies in choosing external auditing firms with extensive experience, as this has a clear positive impact on the financial performance of those companies. Emphasizing the importance of contracting with auditing companies that have specialized qualifications, experience, and knowledge in the field of activity in question; Taking into account that high auditor fees indicate high quality of auditing and thus high financial performance.
The study aimed to clarify the nature of the relationship between the audit quality and the financial performance of companies listed on the Palestine Stock Exchange. To achieve the study objectives, the study adopted the cross-sectional time series data method (Panel Data), while the study sample consisted of (20) companies for the period (2017-2022), which were distributed proportionally, as is the case in population, among the five sectors of the targeted companies to test the study hypotheses. Several results were reached, the most important of which is the presence of a positive impact of the years of experience of the audit firm and and it’s fees on the ROA in companies listed on the Palestine Stock Exchange, while the size of the audit firm, the period of contract tenure and the new client did not effect on the ROA, and the study shows there is a positive impact of both the size of the audit firm and the period of tenure of the contract on the market value of those companies, but the years of experience of the audit firm, audit fees, and the new client did not affect the market value of those companies. Years of experience, the size of the audit firm's fees, and the new client also have a positive effect on the ROE. The contract tenure period and the size of the audit firm did not affect the ROE. There was a positive impact for the audit fees, the contract tenure period, and the new client on the EPS, and the number of years of experience and the size of the audit firm did not affect on the EPS. In addition to the presence of a positive effect of audit fees on WC, while it was found that there is no statistically significant effect of the size of the audit firm, the years of experience of the audit firm, the period of tenure of the contract and the new client on WC in companies listed on the Palestine Stock Exchange. The study also came out with several recommendations, the most important of which are: emphasizing the importance of achieving the financial performance of companies’ profits in light of the high quality of their auditing. The study recommends the necessity of raising the level of interest of public companies in choosing external auditing firms with extensive experience, as this has a clear positive impact on the financial performance of those companies. Emphasizing the importance of contracting with auditing companies that have specialized qualifications, experience, and knowledge in the field of activity in question; Taking into account that high auditor fees indicate high quality of auditing and thus high financial performance.
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Citation
شواهين، ناريمان عيسى. (2024). تقييم العلاقة بين جودة التدقيق والأداء المالي "دراسة على الشركات المدرجة في بورصة فلسطين" [رسالة ماجستير منشورة، جامعة القدس، فلسطين]. المستودع الرقمي لجامعة القدس.