The influential role of the perceived audit quality on the relationship between the disclosure of social responsibility practices and improving the quality of financial reports of Saudi Joint Stock Companies
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Abstract
The aim of the study is to identify the impact of the quality of the audit on the relationship between the disclosure of social responsibility practices and the improvement of the quality of the financial reports of the Saudi shareholding companies. The study sample consists of all shareholding companies listed in the Saudi financial market, The sample of the study is it represented in my sample of non-financial companies listed in the Saudi Stock Exchange during the period from 2020 to 2023, and a number of (55) companies were selected over the period of my study from 2020 to 2023 to represent the sample of the study according to the number of (220) observations, and the study reached the model Quantitative and spiritual to interpret the effect of the quality of the informed review on the relationship of disclosure of social responsibility practices. The existence of the financial reports of the Saudi shareholding companies.
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References
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