دور التدقيق الخارجي في تحسين جودة الإفصاح المالي ضمن القوائم المالية دراسة ميدانية

Abstract

The primary objective of the present study is to examine the pivotal role of external auditing in enhancing the quality of financial disclosure, to achieve this goal, real activities– based earnings management was incorporated as a mediating variable to assess the relationship between the two main variables. In this regard, a descriptive and analytical approach was adopted, and a questionnaire was used as the main tool for data collection. The research sample consisted of 111 respondents, including external auditors and accounting experts operating in auditing firms within Tlemcen city, as well as internal auditors and accountants working in joint-stock companies in the same city. The data were analyzed using the Statistical Package for the Social Sciences (SPSS) to conduct descriptive analysis and assess the general tendencies of respondents’ answers. Additionally, the Smart PLS software was employed to perform structural equation modeling (SEM). The study yielded the following findings: There is a direct effect of external auditing on the quality of financial disclosure in joint-stock companies in Tlemcen. - There is no direct effect of external auditing on real activities–based earnings management practices in joint-stock companies in Tlemcen. - There is no direct effect of real activities–based earnings management on the quality of financial disclosure in joint-stock companies in Tlemcen. - There is no indirect effect of external auditing on the quality of financial disclosure through real activities–based earnings management as a mediating variable in joint- stock companies in Tlemcen.