1. كشفت الدراسة عن وجود علاقة ارتبا

1. كشفت الدراسة عن وجود علاقة ارتباط عكسية بين محددات جودة المراجعة الداخلية وخاصة (جودة أداء عمل المراجع – الكفاءة المهنية – نطاق العمل) كمتغيرات مستقلة وممارسات إدارة الأرباح كمتغير تابع.

النتائج (الإنجليزية) 1:

1. the study revealed an inverse correlation between internal audit and special quality parameters (quality reference work – professionalism – scope of work) as independent variables and earnings management practices as a dependent variable.

النتائج (الإنجليزية) 2:

1. The study revealed an inverse correlation between the quality of internal audit and the determinants of private (the quality of work performance References - professionalism - the scope of work) independent variables and earnings management practices as the dependent variable.

النتائج (الإنجليزية) 3:

1. The study revealed an inverse correlation between the determinants of the quality of internal audit in particular (as well as the work of reference, professional competence, work as the independent variables, and earnings management as the dependent variable.