Audit Quality Characteristics and Financial Reporting Quality Among Jordanian Small and Medium Enterprises: A PLS-SEM Approach

This study aims to examine the influence of geographical distance, social distance, auditor independence, technical quality, and process quality on the quality of financial reporting, providing a comprehensive understanding of the aspects that determine audit effectiveness. The research employs a qu...

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Detalhes bibliográficos

Autor principal:	Ahmad Farhan Alshira’h
Formato:	Artigo
Idioma:	Inglês
Publicado em:	MDPI AG 2026-05-01
Colecção:	International Journal of Financial Studies
Assuntos:	financial reporting quality audit quality characteristics small and medium enterprises PLS-SEM Jordan
Acesso em linha:	https://www.mdpi.com/2227-7072/14/5/118
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