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The Auditing Quality and Accounting Conservatism

机译：审计质量与会计稳健性

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This study aims at verifying that there is accounting conservatism in the financial reports issued by the industrial corporations listed on the Amman Stock Exchange (ASE) and testing the impact of auditing quality characteristics (the auditing firm size, contacts with other global auditing firms, client retention period, auditing fees and the specialty in client's industry) on the enhancement of the level of accounting conservatism. Towards realizing the objectives of the study, the relationship was estimated and examined through the Binomial Test to test the first hypothesis a One-Sample T-Test to test the second hypothesis, and multiple regressions of (Ordinary Least Squares OLS). Data of 39 companies of the industrial sector for the period 2001-2006 were arranged in a way that made it possible to apply the Pooled Data Regression. The study found significant results indicating a low level of accounting conservatism in the financial statements issued by the Jordanian industrial corporations. The results indicated that some of the characteristics of auditing quality are good, and some of audit quality characteristics have an impact on improving the level of accounting conservatism. Based on these results, we have provided recommendations to the interested parties.
机译：这项研究旨在验证在安曼证券交易所（ASE）上市的工业公司发布的财务报告中是否存在会计保守性，并测试审计质量特征（审计公司规模，与其他全球审计公司的联系，客户，保留期，审计费用和客户所在行业的专长），以提高会计保守程度。为了实现研究的目的，通过二项式检验（第一个假设），单样本T检验（第一个假设）和第二个假设（多元最小二乘回归）的多元回归，对这种关系进行了估计和检验。 2001-2006年期间39个工业部门公司的数据的排列方式使得可以应用汇总数据回归。该研究发现重要结果，表明约旦工业公司发布的财务报表中的会计保守性水平较低。结果表明，审计质量的某些特征是良好的，审计质量的一些特征对提高会计保守水平有影响。基于这些结果，我们向有关方面提供了建议。

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