Global Journal of Economics and Business

Volume 12 - Issue 4 (4) | PP: 473 - 485 Language : العربية
DOI : https://doi.org/10.31559/GJEB2022.12.4.4
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The Relationship Between External Audit Quality and the Improving of Financial Performance of the Listed Companies on the Khartoum Stock Exchange- Field Study

Adam Mohamed Ahmed Omer
Received Date Revised Date Accepted Date Publication Date
19/4/2022 16/5/2022 6/6/2022 7/9/2022
Abstract
The aim of this study is to identify the retationship between external audit quality and the improving of financial performance of the listed companies on the Khartoum Stock Exchange. The study used both the analytical descriptive approach and the field study approach. A questionnaire was used for data collection. The study results show a strong relationship between the quality of the external audit and the improvement of financial performance, financial diagnosis and financial efficiency evaluation of the listed companies on the Khartoum Stock Exchange. The study highly recommends that external auditors must be obliged to adhere to the rules and codes of professional conduct, and the management of the companies must increase the remuneration of auditors' report to improve the financial performance. Furthermore, the management should employ the external audit recommendations and observations.


How To Cite This Article
Omer , A. M. A. (2022). The Relationship Between External Audit Quality and the Improving of Financial Performance of the Listed Companies on the Khartoum Stock Exchange- Field Study. Global Journal of Economics and Business, 12 (4), 473-485, https://doi.org/10.31559/GJEB2022.12.4.4

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