أثر دور التدقيق الخارجي في تحسين الاداء المالي للشركات الصناعية المساهمة العامة الأردنية: دراسة تطبيقية

Abstract

This study aimed to examine the effect of external audit quality on accounting performance indicators of industrial companies listed on the Amman Stock Exchange (ASE). Data were gathered from the annual reports of industrial companies listed on ASE for the period (2016-2019), as well as the size of audit firms, audit independence, the opinion of the auditor, and audit retention, in order to assess external audit quality, and the return on assets (ROA) to assess financial performance. A multiple regression model to test the study hypotheses. The study found that the external audit quality and financial performance have a significant effect. Furthermore, the audit firms size, audit independence and audit opinion have a significant effect on the financial performance, but there is no significant effect between Audit retention and financial performance of the industrial companies listed on the Amman Stock Exchange.