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Book Creative Accounting And Its Impact On The Informational Content Of The Auditor S Report From The Point Of View Of T

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Creative Accounting And Its Impact On The Informational Content Of The Auditor's Report From The Point Of View Of The Users Of The Financial Statements
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Creative Accounting And Its Impact On The Informational Content Of The Auditor's Report From The Point Of View Of The Users Of The Financial Statements

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Category: Social Activities Department [Edit]
Language: Arabic
Publisher: مركز رماح للبحث
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هدفت هذه الدراسة إلى بيان دور المحاسبة الإبداعية وأثرها على المحتوى ألمعلوماتي لتقرير مدقق الحسابات من وجه نظر مستخدمي القوائم المالية، ولتحقيق أهداف الدراسة تم تصميم استبانه وتم توزيعها على أفراد العينة والبالغ عددهم (100) مستثمر و (55) موظف يعملون في قسم القروض في البنوك العاملة في المملكة الأردنية الهاشمية. وقد تم استخدام الرزمة الإحصائية للعلوم الاجتماعية ) SPSS) لتحليل البيانات، واستخدمت الأساليب الإحصائية الوصفية لمعرفة تصورات أفراد العينة لأثر المحاسبة الإبداعية على المحتوى ألمعلوماتي لتقرير مدقق الحسابات، كما تم استخدام اختبار تحليل الانحدار لاختبار أثر المتغيرات المستقلة على المتغير التابع وتحليل التباين الأحادي.

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