الأثر المُعدّل للأربعة الكبار على لجنة التدقيق وإدارة المدخولات: أثناء ما قبل-بعد تبني المعايير الدولية للتقرير المالي في ماليزيا

المؤلفون

  • محمد بعيو
  • مجدي البناني
  • محمد عبد الحميد

DOI:

https://doi.org/10.36394/jhss/17/1A/1

الكلمات المفتاحية:

التبني الكامل للمعايير الدولية للتقرير المالي، نوعية التدقيق، لجنة التدقيق، إدارة الأرباح

الملخص

تهـدف هـذه الدراسـة إلـى فحـص األثـر المعتـدل لنوعيـة التدقيـق علـى لجنـة التدقيـق، ونوعية
التقريـر المالـي خلال مـدة مـا قبـل وبعد التبنـي الكامـل للمعاييـر الدوليـة للتقرير المالـي. وتفترض
أن فعاليـة لجنة التدقيـق فـي تطويـر التقريـر المالـي يعتمـد علـى المدقـق المختـار. ويعتمـد بنـاء
نمـوذج الدراسـة علـى قياسـات لمتغيـرات مسـتقلة، وتابعـة، ومعتدلـة، ورقابية، مثل: االسـتحقاقات
االختياريـة، وعـدد مـرات االجتماعـات السـنوية للجنـة التدقيـق، ومتغيـرات وهميـة. قيسـت نوعية
التدقيـق بمعرفـة هـل الشـركة اختـارت المدقـق مـن أحـد األربعـة الكبـار أو مـن غيرهـا كمؤشـر
للطلـب علـى النوعيـة العالية\المنخفضـة للتقاريـر الماليـة. واعتمـدت الدراسـة علـى بيانـات عينـة
مكونـة مـن 567 شـركة مـن الشـركات المدرجـة فـي المـدة مـن 2009 إلـى 2015م، وفحصـت
الفـروق ذات الداللـة اإلحصائيـة قبـل وبعـد تبني هذه الشـركات للمعاييـر الدولية للتقريـر المالي في
إعـداد التقاريـر الماليـة باسـتخدام تحليـل االنحدار المتعـدد واختبـار العينـة )test-t .)أظهرت نتائج
الدراسـة أن اختيـار المدقـق مـن األربعة الكبار يسـهم فـي زيادة فعالية دور لجنة التدقيق في تحسـين
نوعيـة التقريـر المالـي بشـرط تبنـي هـذه الشـركات للمعاييـر الدوليـة للتقريـر المالـي. كمـا أظهرت
َّ نتائـج الدراسـة أن التبنـي الكامـل للمعاييـر الدوليـة للتقرير المالي في إعـداد التقاريـر المالية حد من
الخيـارات اإلداريـة وإدارة المدخـوالت فـي الشـركات الماليزيـة.

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منشور

2021-10-12

كيفية الاقتباس

بعيو محمد, البناني مجدي, و عبد الحميد محمد. 2021. "الأثر المُعدّل للأربعة الكبار على لجنة التدقيق وإدارة المدخولات: أثناء ما قبل-بعد تبني المعايير الدولية للتقرير المالي في ماليزيا". مجلة جامعة الشارقة للعلوم الانسانية والاجتماعية 17 (1A):1-30. https://doi.org/10.36394/jhss/17/1A/1.