الفهرس 
دور الافصاح الالكتروني في الحد من عدم تماثل المعلوماتيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
Abstract :
English Summary
1
English Summary
This research aimed to examine the impact of Joint Audit
according to Electronic Disclosure on reducing Information Asymmetry
and decisions of Financial Statements users.
In the context of achieving this goal, the researcher took a set of steps:
Identifying the impact of adopting Joint Audit in companies on
Electronic Disclosure.
Identify the impact of adopting Joint Audit in companies on
reducing Information Asymmetry.
Identify the impact of adopting Joint Audit in companies on the
ability of Financial Statements users to make rational Investment
Decisions.
Develop a proposed approach to measure the impact of Joint Audit
on Information Asymmetry and decisions Financial Statements
users in the context of Electronic Disclosure.
Through the theoretical part of this research, the following
findings were reached:
Information Asymmetry is a deliberate, unethical behavior used by
an interested party using Accounting Information, either for the
purpose of withholding some internal information from other
parties or using it before it is available to everyone.
The expansion of Electronic Disclosure is one of the most
influential means of Information Asymmetry, as Electronic
Disclosure at its different levels can give generalization to
information that reaches all parties at the same time continuously
and facilitates communication between users.
The application of joint audit will reduce the pressure and control
of the management of the Business Organization and its
English Summary
2
intervention to manipulate profits, as well as the audit firm will do
its best to achieve the quality of profits, which indicates that the
audit process was carried out at a high level of quality in order to
preserve the reputation of the office, which increases the quality of
the audit process.
The proposed approach contributes to the development of a guiding
model for firms interested in Joint Audit and the responsible
authorities, especially according to the presence of many problems
related to the quality of information, including the problem of
Information Asymmetry and its negative effects on the decisions of
users of Financial Statements.