The Impact of Audit Company Reputation, Rotation, Independence, and its Market Share in Audit Quality Measured by Earning Management (An Applied Study at Listed companies in Damascus Securities Exchange)

  • 10 May 2022
  • Ongoing Research - Business

Rasha ALJerd


Post Graduate Studies & Research Council Meeting No. 5, 25/4/2022

Date of Acceptance


The studies use earning management practices to measure the quality of the external audit. The current research attempts to measure the quality of the external audit according to the earning management practices, according to the modified Jones model, and then studies the impact of the reputation, rotation and independence of the audit firm, in addition to its share of the audit market on the quality of the external audit. This is for companies listed at Damascus Securities Exchange for the period from (2008) to (2020).

An applied study is used based on the financial reports of these companies, to extract data and then test the impact through appropriate statistical tests, to reach the results.