أبحاث إقتصادية معاصرة
Volume 7, Numéro 2, Pages 55-74
2024-10-31
The Impact Of External Audit Quality On The Financial Performance Of Saudi-listed Companies
Authors : Ayachi Yousra . Zahraoui Afef .
Abstract
This study aims to identify the impact of external audit quality on companies' financial performance as a main indicator for evaluating companies' situation. In addition to highlight the growing importance of external audit quality in gaining the confidence of users of financial statements and for the stability of the financial markets. By conducting research on 30 Saudi listed companies in the production and service sector, for five consecutive years from 2018 to 2022 with a sample of 150 observations. Our findings indicate that audit firm size and auditor’s opinion have a positive impact on studied Saudi companies’ financial performance. However, the auditor’s opinion is more significant in improving the companies’ financial performance. And it is noteworthy that the results might differ in another country or different economic environment.
Keywords
external audit quality ; financial performance ; ISA220 ; Saudi-listed companies ; auditor's report
Les articles similaires
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Bouaichaoui Youcef
.
pages 335-348.
Kais Mabrouki
.
pages 39-56.
