أثر الأصول غير الملموسة وقياس القيمة العادلة في أتعاب التدقيق: دليل عملي من قطاع البنوك الأردني
الكلمات المفتاحية:
أتعاب التدقيق، الأصول غير الملموسة، قياس القيمة العادلة، البنوك التجارية الأردنيةالملخص
هدفت هذه الدراسة إلى التحقق من تأثير كل من الأصول غير الملموسة، وقياس القيمة العادلة عند المستويين الأول والثاني في أتعاب التدقيق الخارجي في البنوك التجارية الأردنية. وتكونت عينة الدراسة من ثلاثة عشر بنكاً تجارياً خلال الفترة الممتدة من عام 2011 إلى عام 2017، وبلغ مجموع المشاهدات التي خضعت للفحص 91 مشاهدة.
وقد استخدم الباحثان الإحصاءات الوصفية وتحليل الانحدار المتعدد لتحليل بيانات الدراسة واختبار فرضياتها. وقد بينت نتائج الدراسة عدم وجود تأثير ذي دلالة إحصائية لكل من الأصول غير الملموسة وقياس القيمة العادلة عند المستوى الأول في أتعاب التدقيق الخارجي في البنوك التجارية الأردنية. وبالمقابل، تبين وجود تأثير ذي دلالة إحصائية لقياس القيمة العادلة عند المستوى الثاني في أتعاب التدقيق، ويمكن أن تعزى هذه النتيجة إلى أن قياس القيمة العادلة عند المستوى الثاني تكتنفه درجة عالية من عدم التأكد تتطلب جهوداً إضافية للتحقق منها.
وبناءً على ما تم التوصل إليه من نتائج، أوصى الباحثان بمجموعة من التوصيات من أهمها ضرورة إيلاء البنوك التجارية وشركات التدقيق مزيدًا من الاهتمام لقياس القيمة العادلة عند تحديد أتعاب التدقيق، مع مراعاة أن ارتفاع مستوى عدم التأكد في تقدير القيمة العادلة يؤدي إلى ارتفاع مخاطر التدقيق، وبالتالي أتعاب التدقيق.
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