مجلة الحدث للدراسات المالية و الإقتصادية
Volume 3, Numéro 2, Pages 118-132
2020-12-30
Audit Quality Practices And The Quality Of Financial Reporting
Authors : Djemaa Haouam .
Abstract
A primary goal of both financial reporting research and audit research is to understand the determinants of quality, and researchers in both areas have identified a wide set of variables that enhance or impair quality. This study examines the impact of audit quality practices on the quality of financial reporting through a literature review and some studies using a descriptive and analytical method trying to find if there is a relation between audit quality practices and financial reporting quality. The study found that there is a relationship between the measures of audit quality (auditor independence, technical training and proficiency and engagement performance) and financial reporting (measured in terms of reliability and relevance of financial report
Keywords
Audit Quality, Financial Reporting ,reliability, relevance
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