Neural Networks and Rules-based Systems used to Find Rational and Scientific Correlations between being Here and Now with Afterlife Conditions
Neural Networks and Rules-based Systems used to Find Rational and
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Dr. Qasim Mohammad Zureigat
Considering audit reports as the results of any audit task and their importance in communicating an auditor’s opinion about the credibility of financial statements, this study aims to investigate the effect of firm-related factors and auditor-related factors on the kinds of audit reports in Saudi Arabia, which is considered one of the biggest markets in the MENA region. Data for 153 listed companies are employed in the analysis, collected as at the end of 2013. A multiple regression model is developed taking audit reports as the dependent variable. The results indicate that the auditor’s size, firm size, and leverage significantly affect audit reports, with large auditors tending to issue modified audit reports more than smaller auditors, and small companies and leveraged companies being more likely to receive modified audit reports. Neither profitability nor the age of the company (as a listed company) affects audit reports. These results are consisted with the literature and the nature of the Saudi stock market formally established in 2003.
Dr. Qasim Mohammad Zureigat. 2015. \u201cFactors Associated with Audit Reports in Saudi Arabia\u201d. Global Journal of Management and Business Research - D: Accounting & Auditing GJMBR-D Volume 14 (GJMBR Volume 14 Issue D5): .
Crossref Journal DOI 10.17406/GJMBR
Print ISSN 0975-5853
e-ISSN 2249-4588
The methods for personal identification and authentication are no exception.
The methods for personal identification and authentication are no exception.
Total Score: 126
Country: Saudi Arabia
Subject: Global Journal of Management and Business Research - D: Accounting & Auditing
Authors: Dr. Qasim Mohammad Zureigat (PhD/Dr. count: 1)
View Count (all-time): 152
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Publish Date: 2015 02, Tue
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Considering audit reports as the results of any audit task and their importance in communicating an auditor’s opinion about the credibility of financial statements, this study aims to investigate the effect of firm-related factors and auditor-related factors on the kinds of audit reports in Saudi Arabia, which is considered one of the biggest markets in the MENA region. Data for 153 listed companies are employed in the analysis, collected as at the end of 2013. A multiple regression model is developed taking audit reports as the dependent variable. The results indicate that the auditor’s size, firm size, and leverage significantly affect audit reports, with large auditors tending to issue modified audit reports more than smaller auditors, and small companies and leveraged companies being more likely to receive modified audit reports. Neither profitability nor the age of the company (as a listed company) affects audit reports. These results are consisted with the literature and the nature of the Saudi stock market formally established in 2003.
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