{"id":4995,"date":"2026-04-30T08:33:51","date_gmt":"2026-04-30T08:33:51","guid":{"rendered":"https:\/\/journal.ziu-university.net\/?p=4995"},"modified":"2026-04-30T08:33:54","modified_gmt":"2026-04-30T08:33:54","slug":"the-impact-of-external-audit-quality-limitations-on-the-credibility-of-accounting-information-a-field-study-on-a-sample-of-private-audit-firms-and-companies-listed-on-the-khartoum-stock-exchange","status":"publish","type":"post","link":"https:\/\/journal.ziu.edu.sy\/?p=4995","title":{"rendered":"The Impact of External Audit Quality Limitations on the Credibility of Accounting Information “A Field Study on a Sample of Private Audit Firms and Companies Listed on the Khartoum Stock Exchange”"},"content":{"rendered":"\n

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

This study addressed the problem of measuring the impact of external audit quality determinants on improving the credibility of accounting information. The study aimed to define the concept of external audit quality, its determinants, and methods for improving it, and to examine its role in enhancing the credibility of accounting information. The study employed historical, deductive, inductive, and descriptive-analytical methodologies. A questionnaire was distributed to a stratified random sample from the field study population. The study concluded that the attention given by private audit firms and publicly traded companies listed on the Khartoum Stock Exchange to external audit quality determinants related to the audit firm and the client leads to improved credibility of accounting information, and that the scientific and practical competence of auditors in audit firms also contributes to improved credibility. The study recommended several measures, including that private audit firms and publicly traded companies listed on the Khartoum Stock Exchange should focus on external audit quality determinants related to the audit firm and the client to improve the credibility of accounting information, and that they should also prioritize the scientific and practical competence of auditors to enhance the credibility of accounting information.Keywords:<\/strong>Limitations, External Audit, Audit Quality, Accounting Information, Credibility of Accounting Information<\/strong><\/p>\n\n\n\n

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

Abdelmalik Qasim Ahmed Al-Amin\u00b9*<\/strong>
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\u00b9 Department of Accounting, University of the Holy Qur\u2019an and Islamic Sciences, Sudan<\/em><\/p>\n\r\n\t\t

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