{"id":4026,"date":"2025-02-27T20:41:14","date_gmt":"2025-02-27T20:41:14","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4026"},"modified":"2025-02-27T20:41:14","modified_gmt":"2025-02-27T20:41:14","slug":"%d8%b9%d9%84%d8%a7%d9%82%d8%a9-%d8%a7%d9%84%d8%a5%d9%81%d8%b5%d8%a7%d8%ad-%d8%a7%d9%84%d8%a7%d8%ae%d8%aa%d9%8a%d8%a7%d8%b1%d9%8a-%d8%a8%d8%af%d8%b9%d9%85-%d8%a7%d8%b3%d8%aa%d9%85%d8%b1%d8%a7%d8%b1","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4026","title":{"rendered":"\u0639\u0644\u0627\u0642\u0629 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631\u064a \u0628\u062f\u0639\u0645 \u0627\u0633\u062a\u0645\u0631\u0627\u0631\u064a\u0629 \u0645\u0646\u0634\u0623\u0629 \u0639\u0645\u064a\u0644 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u062f\u0631\u0627\u0633\u0629 \u0645\u064a\u062f\u0627\u0646\u064a\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0644\u0622\u0631\u0627\u0621 \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u064a\u0646 \u0627\u0644\u062e\u0627\u0631\u062c\u064a\u064a\u0646 \u0641\u064a \u0627\u0644\u0633\u0648\u062f\u0627\u0646"},"content":{"rendered":"\n

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\u0627\u0644\u0643\u0644\u0645\u0627\u062a \u0627\u0644\u062f\u0644\u0627\u0644\u064a\u0629: \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0625\u062e\u062a\u064a\u0627\u0631\u064a- \u0627\u0644\u062a\u0646\u0628\u0624\u064a – \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a – \u0627\u0644\u0628\u064a\u0626\u064a- \u0625\u0633\u062a\u0645\u0631\u0627\u064a\u0629 \u0627\u0644\u0645\u0646\u0634\u0623\u0629 <\/strong><\/p>\n\n\n\n

Abstract<\/strong><\/p>\n\n\n\n

The study aimed to identify the relation between dimensions of voluntary disclosure (predictive disclosure, social disclosure and environmental disclosure) and continuity of an audit client and also explain the importance of voluntary disclosure in achieving audit client\u2019s goals, the study depend on descriptive analytical approach for analyzing its data statistically, the study used the questionnaire tool for collecting primary data from (70) external auditors in the Sudan, the study has shown that the dimensions of voluntary disclosure (predictive disclosure, social disclosure and environmental disclosure) have positive effects on supporting the continuity of an audit client, the study recommended an audit client to pay attention to voluntary disclosure for increasing both the available information to its stakeholders and information disclosure which supporting its continuity.<\/p>\n\n\n\n

Keywords: voluntary disclosure – predictive – social – environmental – continuity of an audit client<\/strong><\/p>\n\n\n\n

\u0627\u0639\u062f\u0627\u062f : <\/p>\n\n\n\n

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Bashir Salih Mohammed ELkheir<\/strong><\/td>Salah Babiker Eisa Muhager<\/strong><\/td><\/tr>
\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0633\u0627\u0639\u062f- \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0642\u0631\u0622\u0646 \u0627\u0644\u0643\u0631\u064a\u0645 \u0648\u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0625\u0633\u0644\u0627\u0645\u064a\u0629<\/td>\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0634\u0627\u0631\u0643- \u062c\u0627\u0645\u0639\u0629 \u0627\u0644\u0633\u0648\u062f\u0627\u0646 \u0627\u0644\u0645\u0641\u062a\u0648\u062d\u0629<\/td><\/tr><\/tbody><\/table><\/figure>\n\r\n\t\t
\r\n\t\t\t
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\r\n\t\t\t\t\t\t<\/span><\/span>\r\n\t\t\t\t\t\t

<\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t
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\r\n\t\t\t\t\t\r\n\t\t\t\t\t\t<\/span>\r\n\t\t\t\t\t<\/span>\r\n\t\t\t\t<\/div>\r\n\r\n\t\t\t\t
<\/div>\r\n\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/div>","protected":false},"excerpt":{"rendered":"

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