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The Role of External Auditor's Sectoral Specialization in Improving Financial Reporting Quality to Client
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Journal Article
The Role of External Auditor's Sectoral Specialization in Improving Financial Reporting Quality to Client
2024
Overview
This research aims to investigate how an external auditor's industry-specific knowledge influences the improvement of financial reporting quality within organizations, employing a practical methodology with a questionnaire sent to a targeted sample of 70 accounting experts and controllers in Algeria, with a descriptive approach for the theoretical part. The findings indicate that external auditors' sector-specific specialization makes a substantial contribution to their thorough comprehension and knowledge of financial accounting, the company's financial environment, and sector-specific characteristics.
Publisher
جامعة عبد الحميد بن باديس مستغانم - مخبر ديناميكية الاقتصاد الكلي والتغيرات الهيكلية دينامكس
Subject
