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The role of professional specialization of the auditor in activating the mechanisms of corporate governance: A Case Study on Audit offices in Jordan | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 104, 2018, Pages 232-252 | ||
| Author | ||
| O.m.d.amr Iqbal Tawfiq | ||
| Abstract | ||
| The specialization professional one mission, the areas in which they can external auditor to increase his experience and knowledge of the nature of the client's business and thus contributing to increase the quality of the audit process and thus raise the status of the profession in the community, purpose of this study demonstrate the impact of professional specialization to activate the mechanisms of governance, and to highlight the role and importance of vocational specialization of the auditor The motives behind the appearance. To achieve the aim of the research and to test the validity of hypotheses, the researcher designed a questionnaire aimed at the basic measure the role of professional specialization of the auditor in the activation mechanisms of corporate governance, and distributed to a sample of auditors Fimkateb Audit who holds the post of Director of the Office of Audit, partner, or Checker first, underwent them for analysis (70) questionnaire of the total distributed questionnaires and adult (75), was used regression analysis to test the hypotheses of the study the post of Director of the Office of Audit, partner, or Checker first, underwent them for analysis (70) questionnaire of the total distributed questionnaires and adult (75), was used regression analysis to test the hypotheses of the study, the results of the study showed a positive correlation between statistical semantics occ/upational Specialty auditor and activate the mechanisms of governance. One of the main recommendations of the study on the audit offices in Jordan professional specialization attention largely as a necessary and important strategy for audit offices at the present time The results of the study showed a positive correlation between statistical semantics occupational Specialty auditor and activate the mechanisms of governance. One of the main recommendations of the study on the audit offices in Jordan professional specialization attention largely as a necessary and important strategy for audit offices at the present time. | ||
| Keywords | ||
| Accounting Hub | ||
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