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Document Type |
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Article In Journal |
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Document Title |
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The Effect of Size, Reputation and Nature of Competition between Audit Firms on the Quality of their Professional Performance: ِAn Empirical Study on Audit Firms in the Kingdom of Saudi Arabia تأثير حجم وسمعة مكاتب المراجعة وطبيعة المنافسة بينها على جودة أدائها المهني: دراسة ميدانية على مكاتب المراجعة في المملكة العربية السعودية |
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Document Language |
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Arabic |
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Abstract |
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This research aims to explore the extent to which size, reputation and nature of competition between audit firms impact upon the quality of their professional performance in the Kingdom of Saudi Arabia. The importance of this research comes from the need to improve the level of quality and efficiency in the auditing profession in Saudi Arabia, through focusing on the essential factors that directly impact upon the quality of professional performance, these factors include size, reputation and nature of competition between audit firms. To achieve that, a questionnaire has been designed based on certain indicators and was directed to examine each of the study's two main hypotheses, based on the positive methodological approach. The result of the study has indicated that the first hypothesis which related the size and reputation of audit firms with level of professional performance quality by a positive relation was accepted, where as the second hypothesis which related the competitive relations between audit firms and quality of professional performance by reverse relation was refused. Finally, the researchers provided a number of recommendations, among which was the necessity for small audit firms to restructure their present structures and to merge in suitable groups, as most of the beneficiary parties consider the size and reputation of audit firms to be as a scale for the quality of professional performance, and also the need for more studies relating to the nature of competitive relations between audit firms to explore the negative effects on the quality level of professional performance, as the majority belief on the positive effect of competitive relations on the quality of professional performance. |
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ISSN |
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1319-0997 |
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Journal Name |
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Economics and Administration Journal |
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Volume |
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23 |
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Issue Number |
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2 |
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Publishing Year |
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1430 AH
2009 AD |
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Article Type |
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Article |
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Added Date |
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Monday, January 25, 2010 |
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Researchers
| نور ساعد الجدعاني | Al-Jadaani, Noor S. | Researcher | Doctorate | |
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