Researchers

Rasha Aljerd

Published in

Al-Baath University Journal, Volume 44, Issue 24, January 2022.

Abstract

The research aimed to test the impact of reputation, rotation, independence and market share of the audit firm in audit quality expressed by the earning management practices of the audited companies. To achieve that goal data of all the listed companies at DSE were used ((27) company at year (2020)) for the period of (13) years started from year (2008) to year (2020) Earning management practices were measured using (Kothari et al., 2005)model, also the listed companies audit firms reputation, rotation, independence and market share were measured, then the impact of audit firm reputation, rotation, independence and market share in audit quality measured by earning management was tested using the logistic regression. The research found that there is a positive significant impact of audit firm reputation, independence and market share in audit quality measured by earning management, while there is not a significant impact of audit firm rotation in audit quality measured by earning management.

Keywords: reputation, rotation, independence, market share, earning management.

Link to full paper

https://albaath-univ.edu.sy/journal/index.php/BUJE/article/view/1773/1683