The Relationship between the Criteria for Granting Bank Credit and the Quality of the Audited Financial Statements: A Field Study in Traditional Banks in the Republic of Yemen
This study aimed at investigating the relationship between the criteria for granting bank credit and the quality of the audited financial statements by conducting a field study in traditional banks in the Republic of Yemen. In order to achieve this objective, a questionnaire was used for collecting...
| Main Authors: | , |
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| Format: | Article |
| Language: | Arabic |
| Published: |
University of Science and Technology, Yemen
2020-12-01
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| Series: | مجلة الدراسات الاجتماعية |
| Subjects: | |
| Online Access: | https://ust.edu/ojs/index.php/JSS/article/view/1700/1504 |
| _version_ | 1818874597189091328 |
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| author | Prof. Dr. Mohammed A. Alrubaidi Mohammed D. Alatifi |
| author_facet | Prof. Dr. Mohammed A. Alrubaidi Mohammed D. Alatifi |
| author_sort | Prof. Dr. Mohammed A. Alrubaidi |
| collection | DOAJ |
| description | This study aimed at investigating the relationship between the criteria for granting bank credit and the quality of the audited financial statements by conducting a field study in traditional banks in the Republic of Yemen. In order to achieve this objective, a questionnaire was used for collecting data from the study population consisted of (9) traditional banks. The complete census sampling method was used for the sample of (119) employees. The actual no. of questionnaires, valid for analysis, was 104. The data were processed and analyzed using SPSS. The results of the study revealed that there is a statistically significant positive correlation between the criteria of granting credit (related to customer, bank and credit) and the quality of the audited financial statements. The study recommends that the quality of audited financial statements should be enhanced and their role should be activated in decision making. |
| first_indexed | 2024-12-19T13:13:08Z |
| format | Article |
| id | doaj.art-e93f57417880469094359e09d080f3da |
| institution | Directory Open Access Journal |
| issn | 2312-525X 2312-5268 |
| language | Arabic |
| last_indexed | 2024-12-19T13:13:08Z |
| publishDate | 2020-12-01 |
| publisher | University of Science and Technology, Yemen |
| record_format | Article |
| series | مجلة الدراسات الاجتماعية |
| spelling | doaj.art-e93f57417880469094359e09d080f3da2022-12-21T20:19:53ZaraUniversity of Science and Technology, Yemenمجلة الدراسات الاجتماعية2312-525X2312-52682020-12-0126283103doi.org/10.20428/JSS.26.2.4The Relationship between the Criteria for Granting Bank Credit and the Quality of the Audited Financial Statements: A Field Study in Traditional Banks in the Republic of YemenProf. Dr. Mohammed A. AlrubaidiMohammed D. AlatifiThis study aimed at investigating the relationship between the criteria for granting bank credit and the quality of the audited financial statements by conducting a field study in traditional banks in the Republic of Yemen. In order to achieve this objective, a questionnaire was used for collecting data from the study population consisted of (9) traditional banks. The complete census sampling method was used for the sample of (119) employees. The actual no. of questionnaires, valid for analysis, was 104. The data were processed and analyzed using SPSS. The results of the study revealed that there is a statistically significant positive correlation between the criteria of granting credit (related to customer, bank and credit) and the quality of the audited financial statements. The study recommends that the quality of audited financial statements should be enhanced and their role should be activated in decision making.https://ust.edu/ojs/index.php/JSS/article/view/1700/1504traditional banksrepublic of yemenquality of audited financial statementscredit granting criteria. |
| spellingShingle | Prof. Dr. Mohammed A. Alrubaidi Mohammed D. Alatifi The Relationship between the Criteria for Granting Bank Credit and the Quality of the Audited Financial Statements: A Field Study in Traditional Banks in the Republic of Yemen مجلة الدراسات الاجتماعية traditional banks republic of yemen quality of audited financial statements credit granting criteria. |
| title | The Relationship between the Criteria for Granting Bank Credit and the Quality of the Audited Financial Statements: A Field Study in Traditional Banks in the Republic of Yemen |
| title_full | The Relationship between the Criteria for Granting Bank Credit and the Quality of the Audited Financial Statements: A Field Study in Traditional Banks in the Republic of Yemen |
| title_fullStr | The Relationship between the Criteria for Granting Bank Credit and the Quality of the Audited Financial Statements: A Field Study in Traditional Banks in the Republic of Yemen |
| title_full_unstemmed | The Relationship between the Criteria for Granting Bank Credit and the Quality of the Audited Financial Statements: A Field Study in Traditional Banks in the Republic of Yemen |
| title_short | The Relationship between the Criteria for Granting Bank Credit and the Quality of the Audited Financial Statements: A Field Study in Traditional Banks in the Republic of Yemen |
| title_sort | relationship between the criteria for granting bank credit and the quality of the audited financial statements a field study in traditional banks in the republic of yemen |
| topic | traditional banks republic of yemen quality of audited financial statements credit granting criteria. |
| url | https://ust.edu/ojs/index.php/JSS/article/view/1700/1504 |
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