The intellectual relationship of cash flows, financial solvency, profitability and liquidity ratio to the auditor’s assessment of the company’s ability to continue: A field study on public joint-stock companies in Jordan
This study aims to analyze the financial characteristics that affect the ability of Jordanian public shareholding companies to maintain their continuity. To achieve this, the researchers adopted a correlational approach, which allows for examining the relationships between two or more variable...
Saved in:
| Main Authors: | , , , , |
|---|---|
| Format: | Article |
| Language: | Arabic |
| Published: |
college of Administration and Economics ALIraqia university
2025-03-01
|
| Series: | مجلة الدراسات الاقتصادية والادارية |
| Subjects: | |
| Online Access: | https://easj.aliraqia.edu.iq/index.php/easj/article/view/152 |
| Tags: |
Add Tag
No Tags, Be the first to tag this record!
|
| _version_ | 1849687372333056000 |
|---|---|
| author | Dr. Hani Ali Al-Rawashdeh* Dr. Alaa Muhammad Ahmed Rabie Prof. Dr. Muhammad Fawzi Abu Al-Hayjaa أ.د.أسامة عبدالمنعم علي Dr. Ibrahim Youssef Al-Abadi |
| author_facet | Dr. Hani Ali Al-Rawashdeh* Dr. Alaa Muhammad Ahmed Rabie Prof. Dr. Muhammad Fawzi Abu Al-Hayjaa أ.د.أسامة عبدالمنعم علي Dr. Ibrahim Youssef Al-Abadi |
| author_sort | Dr. Hani Ali Al-Rawashdeh* |
| collection | DOAJ |
| description |
This study aims to analyze the financial characteristics that affect the ability of Jordanian public shareholding companies to maintain their continuity. To achieve this, the researchers adopted a correlational approach, which allows for examining the relationships between two or more variables. The study population consisted of 221 public shareholding companies, from which a representative sample of all sectors with available required data was selected, totaling 158 companies. The study’s hypotheses were subjected to multiple tests, including the use of statistical means and standard deviations, as well as regression analysis to test the hypotheses. Among the main findings of the study, it was revealed that both company liquidity and financial solvency significantly impact the decisions of auditors of Jordanian public shareholding companies when issuing audit reports indicating a lack of continuity. The study also provided a set of recommendations, the most important of which is that auditors should consider financial indicators, such as solvency and liquidity ratios, as key factors in assessing a company's ability to continue operating. Additionally, further research should be conducted on non-financial factors and indicators that influence auditors when issuing their reports on a company's continuity.
|
| format | Article |
| id | doaj-art-33a315567b8c4e1eb9cc8ecc2309d285 |
| institution | DOAJ |
| issn | 2790-2560 3005-3625 |
| language | Arabic |
| publishDate | 2025-03-01 |
| publisher | college of Administration and Economics ALIraqia university |
| record_format | Article |
| series | مجلة الدراسات الاقتصادية والادارية |
| spelling | doaj-art-33a315567b8c4e1eb9cc8ecc2309d2852025-08-20T03:22:21Zaracollege of Administration and Economics ALIraqia universityمجلة الدراسات الاقتصادية والادارية2790-25603005-36252025-03-011410.58564/EASJ/4.1.2025.15The intellectual relationship of cash flows, financial solvency, profitability and liquidity ratio to the auditor’s assessment of the company’s ability to continue: A field study on public joint-stock companies in JordanDr. Hani Ali Al-Rawashdeh*0Dr. Alaa Muhammad Ahmed Rabie1Prof. Dr. Muhammad Fawzi Abu Al-Hayjaa2أ.د.أسامة عبدالمنعم علي3Dr. Ibrahim Youssef Al-Abadi4Faculty of Business - Department of Accounting - Jerash UniversityFaculty of Business - Department of Accounting - Jerash UniversityFaculty of Business - Department of Accounting - Jerash UniversityFaculty of Business - Department of Accounting - Jerash UniversityFaculty of Business - Department of Accounting - Jerash University This study aims to analyze the financial characteristics that affect the ability of Jordanian public shareholding companies to maintain their continuity. To achieve this, the researchers adopted a correlational approach, which allows for examining the relationships between two or more variables. The study population consisted of 221 public shareholding companies, from which a representative sample of all sectors with available required data was selected, totaling 158 companies. The study’s hypotheses were subjected to multiple tests, including the use of statistical means and standard deviations, as well as regression analysis to test the hypotheses. Among the main findings of the study, it was revealed that both company liquidity and financial solvency significantly impact the decisions of auditors of Jordanian public shareholding companies when issuing audit reports indicating a lack of continuity. The study also provided a set of recommendations, the most important of which is that auditors should consider financial indicators, such as solvency and liquidity ratios, as key factors in assessing a company's ability to continue operating. Additionally, further research should be conducted on non-financial factors and indicators that influence auditors when issuing their reports on a company's continuity. https://easj.aliraqia.edu.iq/index.php/easj/article/view/152Cash flows, financial solvency, profitability, liquidity ratio, auditor, continuity, Jordanian public shareholding companies |
| spellingShingle | Dr. Hani Ali Al-Rawashdeh* Dr. Alaa Muhammad Ahmed Rabie Prof. Dr. Muhammad Fawzi Abu Al-Hayjaa أ.د.أسامة عبدالمنعم علي Dr. Ibrahim Youssef Al-Abadi The intellectual relationship of cash flows, financial solvency, profitability and liquidity ratio to the auditor’s assessment of the company’s ability to continue: A field study on public joint-stock companies in Jordan مجلة الدراسات الاقتصادية والادارية Cash flows, financial solvency, profitability, liquidity ratio, auditor, continuity, Jordanian public shareholding companies |
| title | The intellectual relationship of cash flows, financial solvency, profitability and liquidity ratio to the auditor’s assessment of the company’s ability to continue: A field study on public joint-stock companies in Jordan |
| title_full | The intellectual relationship of cash flows, financial solvency, profitability and liquidity ratio to the auditor’s assessment of the company’s ability to continue: A field study on public joint-stock companies in Jordan |
| title_fullStr | The intellectual relationship of cash flows, financial solvency, profitability and liquidity ratio to the auditor’s assessment of the company’s ability to continue: A field study on public joint-stock companies in Jordan |
| title_full_unstemmed | The intellectual relationship of cash flows, financial solvency, profitability and liquidity ratio to the auditor’s assessment of the company’s ability to continue: A field study on public joint-stock companies in Jordan |
| title_short | The intellectual relationship of cash flows, financial solvency, profitability and liquidity ratio to the auditor’s assessment of the company’s ability to continue: A field study on public joint-stock companies in Jordan |
| title_sort | intellectual relationship of cash flows financial solvency profitability and liquidity ratio to the auditor s assessment of the company s ability to continue a field study on public joint stock companies in jordan |
| topic | Cash flows, financial solvency, profitability, liquidity ratio, auditor, continuity, Jordanian public shareholding companies |
| url | https://easj.aliraqia.edu.iq/index.php/easj/article/view/152 |
| work_keys_str_mv | AT drhanialialrawashdeh theintellectualrelationshipofcashflowsfinancialsolvencyprofitabilityandliquidityratiototheauditorsassessmentofthecompanysabilitytocontinueafieldstudyonpublicjointstockcompaniesinjordan AT dralaamuhammadahmedrabie theintellectualrelationshipofcashflowsfinancialsolvencyprofitabilityandliquidityratiototheauditorsassessmentofthecompanysabilitytocontinueafieldstudyonpublicjointstockcompaniesinjordan AT profdrmuhammadfawziabualhayjaa theintellectualrelationshipofcashflowsfinancialsolvencyprofitabilityandliquidityratiototheauditorsassessmentofthecompanysabilitytocontinueafieldstudyonpublicjointstockcompaniesinjordan AT ạdạsạmẗʿbdạlmnʿmʿly theintellectualrelationshipofcashflowsfinancialsolvencyprofitabilityandliquidityratiototheauditorsassessmentofthecompanysabilitytocontinueafieldstudyonpublicjointstockcompaniesinjordan AT dribrahimyoussefalabadi theintellectualrelationshipofcashflowsfinancialsolvencyprofitabilityandliquidityratiototheauditorsassessmentofthecompanysabilitytocontinueafieldstudyonpublicjointstockcompaniesinjordan AT drhanialialrawashdeh intellectualrelationshipofcashflowsfinancialsolvencyprofitabilityandliquidityratiototheauditorsassessmentofthecompanysabilitytocontinueafieldstudyonpublicjointstockcompaniesinjordan AT dralaamuhammadahmedrabie intellectualrelationshipofcashflowsfinancialsolvencyprofitabilityandliquidityratiototheauditorsassessmentofthecompanysabilitytocontinueafieldstudyonpublicjointstockcompaniesinjordan AT profdrmuhammadfawziabualhayjaa intellectualrelationshipofcashflowsfinancialsolvencyprofitabilityandliquidityratiototheauditorsassessmentofthecompanysabilitytocontinueafieldstudyonpublicjointstockcompaniesinjordan AT ạdạsạmẗʿbdạlmnʿmʿly intellectualrelationshipofcashflowsfinancialsolvencyprofitabilityandliquidityratiototheauditorsassessmentofthecompanysabilitytocontinueafieldstudyonpublicjointstockcompaniesinjordan AT dribrahimyoussefalabadi intellectualrelationshipofcashflowsfinancialsolvencyprofitabilityandliquidityratiototheauditorsassessmentofthecompanysabilitytocontinueafieldstudyonpublicjointstockcompaniesinjordan |