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首页> 外文期刊>International Journal of Accounting, Finance and Risk Management >Impact of Ownership Characteristics on Modified Audit Opinion in Jordan
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Impact of Ownership Characteristics on Modified Audit Opinion in Jordan

机译：所有权特征对约旦修改后的审计意见的影响

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It is well established that ownership characteristics are impacted by the quality of financial reporting. The purpose of this work is to examine the role of ownership characteristics in minimising the prospect of corporates obtaining a modified audit opinion in Jordan. Three ownership characteristics [family ownership (FAOWN), institutional ownership (INOWN) and foreign ownership (FAOWN)] and modified audit opinion were studied. The study used 117 samples of corporates listed on the Amman Stock Exchange (ASE). Logistic regression was employed to analyse the association between the modified audit opinions as a dependent variable and ownership characteristics as independent variables. Ownership characteristics are anticipated to be more successful in improving the quality of financial statement, and thus, reduce the prospect of firm obtaining a modified audit opinion. The analysed results from 2012 to 2016 periods of these corporates in Jordan showed that FAOWN and FOOWN validated this projection. Interestingly, the effect of family and FOOWN improve the quality of financial statement, thereby, reduce the cases of a modified audit opinion. Additionally, the study could not find any association impact between the INOWN and modified audit opinion.
机译：众所周知，所有权特征会受到财务报告质量的影响。这项工作的目的是研究所有权特征在使公司获得约旦修改后的审计意见的可能性最小化中的作用。研究了三种所有权特征[家庭所有权（FAOWN），机构所有权（INOWN）和外国所有权（FAOWN）]和修改后的审计意见。该研究使用了在安曼证券交易所（ASE）上市的117家公司样本。使用逻辑回归分析修改后的审计意见作为因变量与所有权特征作为自变量之间的关联。所有权特征有望在改善财务报表质量方面取得更大的成功，从而降低公司获得修改后的审计意见的可能性。对约旦这些公司2012年至2016年期间的分析结果表明，粮农组织驻国家代表处和林业组织证实了这一预测。有趣的是，家族和FOOWN的影响提高了财务报表的质量，从而减少了修改后的审计意见的发生。此外，该研究没有发现INOWN与修改后的审计意见之间有任何关联影响。

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