ﻣﺎﺟ
ﻌ
ﻓ ﺔ
ﺮ
ﺣ
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ﺱﺎﺒﻋ ﺕﺎ
-ﻒﻴﻄﺳ
ﲑﻴﺴﺘﻟﺍ ﻡﻮﻠﻋﻭ ﺔﻳﺭﺎﺠﺘﻟﺍﻭ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻡﻮﻠﻌﻟﺍ ﺔﻴﻠﻛ
ﺠﺘﻟﺍ ﻡﻮﻠﻌﻟﺍ ﻢﺴﻗ
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ﺔﻳﺭﺎ
- -
2011/
2012ﺣﺮﻓ ﺔﻌﻣﺎﺟ
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ﺱﺎﺒﻋ ﺕﺎ
-ﻒﻴﻄﺳ
ﻭ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻡﻮﻠﻌﻟﺍ ﺔﻴﻠﻛ
ﲑﻴﺴﺘﻟﺍ ﻡﻮﻠﻋﻭ ﺔﻳﺭﺎﺠﺘﻟﺍ
ﺠﺘﻟﺍ ﻡﻮﻠﻌﻟﺍ ﻢﺴﻗ
ـ
ﺔﻳﺭﺎ
- -
2011/
2012
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ﺔــﻣﺪﻘﻣ ﻥﺇ ﺔﺴﺳﺆﻤﻠﻟ ﻲﻤﻴﻈﻨﺘﻟﺍ ﺀﺎﻨﺒﻟﺍ ﺪﻘﻌﺗﻭ ﺓﺭﺍﺩﻹﺍ ﻦﻋ ﺔﻴﻜﻠﳌﺍ ﻝﺎﺼﻔﻧﺍ ، ﻰﻠﻋ ﻢﺘﺣ ﺫ ﻑﺍﺮﻃﻷﺍ ﳌﺍ ﺕﺍ ﺔﺤﻠﺼ ﻞﻴﻛﻮﺗ ﺓﺭﺍﺩﻹﺍ ﺕﺎﻓﺮﺼﺗ ﺐﻗﺍﺮﻳ ﺔﺴﺳﺆﳌﺍ ﻦﻋ ﻞﻘﺘﺴﻣ ﻑﺮﻃ ﻞﺟﺃ ﻦﻣ ﺕﺎﻣﻮﻠﻌﻣ ﻦﻣ ﻢﺎﺟﺎﻴﺘﺣﺍ ﺔﻴﺒﻠﺗﻭ ﻢﻬﳊﺎﺼﻣ ﺔﻳﺎﲪ ﱯﺳﺎﶈﺍ ﺢﺑﺮﻟﺎﺑ ﺔﻄﺒﺗﺮﳌﺍ ﺕﺎﻣﻮﻠﻌﳌﺍ ﺔﺻﺎﺧ ﺔﻗﻮﺛﻮﻣ ﺔﻴﺒﺳﺎﳏ ﱯﺳﺎﶈﺍ ﺢﺑﺮﻟﺍ ﱪﺘﻌﻳ ﺫﺇ ، ﺔﻣﺎﳍﺍ ﺕﺍﺮﺷﺆﳌﺍ ﻦﻣ ﺪﻨﺘﺴﻳ ﱵﻟﺍ ﻠﻋ ﻢﻜﺤﻠﻟ ﺔﺴﺳﺆﳌﺍ ﻁﺎﺸﻨﺑ ﻥﻮﻤﺘﻬﳌﺍ ﺎﻬﻴﻟﺇ ﻰ ﱄﺎﳊﺍ ﺀﺍﺩﻷﺍ ﻭ ﻲﻠﺒﻘﺘﺴﳌﺍ ﻚﻟﺫﻭ ،ﺔﺴﺳﺆﻤﻠﻟ ﻑﺪ ﻦﻣ ﺪﻳﺪﻌﻟﺍ ﺫﺎﲣﺍ ﺔﲰﺎﳊﺍ ﺔﻳﺭﺎﻤﺜﺘﺳﻻﺍ ﺕﺍﺭﺍﺮﻘﻟﺍ ﺀﺍﺮﺷ ﺭﺍﺮﻘﻛ ﻅﺎﻔﺘﺣﻻﺍ ﻭﺃ ﺑ ﻼﺜﻣ ﺔﺴﺳﺆﳌﺍ ﻢﻬﺳﺄ . ﺔﻴﳌﺎﻌﻟﺍ ﺕﺎﻛﺮﺸﻟﺍ ﺕﺎﻳﱪﻛ ﺖﻟﺎﻃ ﱵﻟﺍ ﺔﻴﻟﺎﳌﺍ ﺕﺍﺭﺎﻴﻻﺍ ﺏﺎﻘﻋﺃ ﰲﻭ ) ﻞﺜﻣ Enron ﻭ WorldCom ﰲ ﺤﺘﳌﺍ ﺕﺎﻳﻻﻮﻟﺍ ـ ﺔﻴﻜﻳﺮﻣﻷﺍ ﺓﺪ (؛ ﺎﺣ ﺖﻟﻭ ﺔﻴﳝﺩﺎﻛﻷﺍ ﺕﺎﺳﺍﺭﺪﻟﺍﻭ ﺔﻴﻨﻬﳌﺍ ﺕﺎﻤﻈﻨﳌﺍ ﻘﻴﻘﳊﺍ ﺏﺎﺒﺳﻷﺍ ﻢﻬﻓ ﻴ ﳍ ﺔ ﻩﺬ ﺕﺍﺭﺎﻴﻻﺍ ﻭﻟ ﺪﻘ ﺖﻠﺻﻮﺗ ﻢﻈﻌﻣ ﻩﺬﻫ ﺕﺎﺳﺍﺭﺪﻟﺍ ﺕﺎﻘﻴﻘﺤﺘﻟﺍﻭ ﻥﺃ ﱃﺇ ﻉﺎﺒﺗﺇ ﺾﻌﺑ ﺴﺳﺆﳌﺍ ﺕﺎ ﳌ ﳏ ﺕﺎﺳﺭﺎﻤ ﺒﺳﺎ ﻴﺔ ﺔﻴﻟﺎﻴﺘﺣﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﺔﺻﺎﺧ ) Earnings Management ( ﱪﺘﻌﻳ ﻦﻣ ﻢﻫﺃ ﻟﺍ ﺔﺒﺒﺴﳌﺍ ﻞﻣﺍﻮﻌ ﻴﻻ ﺭﺎ ﻩﺬﻫ ﺎﺴﺳﺆﳌﺍ ﺕ ﺍﺮﻈﻧ ﻰﻠﻋ ﺕﺎﺳﺭﺎﻤﳌﺍ ﻩﺬﳍ ﺔﻴﺒﻠﺴﻟﺍ ﺕﺎﺳﺎﻜﻌﻧﻼﻟ ﺔﻤﻴﻗ ﺔﺴﺳﺆﳌﺍ . ﺭﺎﻃﻹﺍ ﺍﺬﻫ ﰲ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻥﺃ ﺔﻴﺒﺳﺎﶈﺍ ﺕﺎﺳﺍﺭﺪﻟﺍ ﺕﺪﻛﺃ ﱪﺘﻌﺗ ﻦﻣ ﳌﺍ ﺳﺭﺎﻤ ﺔﻴﻗﺍﺪﺼﻣ ﻦﻣ ﺾﻔﲣ ﱵﻟﺍ ﺕﺎ ،ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﻟﺍ ﰲ ﺡﻮﺿﻮﺑ ﻚﻟﺫ ﻰﻠﺠﺘﻳﻭ ﻑﺮﻃ ﻦﻣ ﻊﺒﺘﳌﺍ ﻙﻮﻠﺴ ﺓﺭﺍﺩﻹﺍ ﻕﺮﻄﻟﺍ ﲔﺑ ﺭﺎﻴﺘﺧﻻﺍ ﰲ ﺕﺎﺳﺎﻴﺴﻟﺍﻭ ﺩﺪﻌﺗ ﺔﺠﻴﺘﻧ ﺕﺍﺮﺛﺆﳌﺍ ﻦﻣ ﺪﻳﺪﻌﻠﻟ ﻲﻠﻤﻌﻟﺍ ﻊﻗﺍﻮﻟﺍ ﰲ ﻊﻀﳜ ﻱﺬﻟﺍﻭ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﺽﺮﻋﻭ ﺩﺍﺪﻋﺇ ﺪﻨﻋ ﺔﻴﺒﺳﺎﶈﺍ ،ﺔﻗﻼﻌﻟﺍ ﺕﺍﺫ ﻑﺍﺮﻃﻷﺍ ﱀﺎﺼﻣ ﺏﺭﺎﻀﺗﻭ ﲔﺑ ﺭﺎﻴﺘﺧﻻﺍ ﰲ ﺓﺭﺍﺩﻺﻟ ﺔﺣﻮﻨﻤﳌﺍ ﺔﻳﺮﳊﺎﻓ ﻭ ﻕﺮﻄﻟﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺕﺎﺳﺎﻴﺴﻟﺍ ﺾﻌﺒﻟ ﺕﺍﺮﻳﺪﻘﺘﻟﺍ ﺔﺳﺭﺎﳑﻭ ﺮﺻﺎﻨﻋ ﻳ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﻱﺩﺆﻳ ﻞﻜﺸﺑﻭ ﺓﺭﺍﺩﻹﺍ ﻑﺮﻃ ﻦﻣ ﺔﻳﺯﺎﻬﺘﻧﺍ ﺔﻘﻳﺮﻄﺑ ﺎﳍﻼﻐﺘﺳﺍ ﻢﺘ ﺓﺮﺘﻔﻟﺍ ﺢﺑﺭ ﰲﺎﺻ ﻰﻠﻋ ﺎﺒﻠﺳ ﻭﺃ ﺎﺑﺎﳚﺇ ﲑﺛﺄﺘﻟﺍ ﱃﺇ ﻖﻘﳛ ﺎﲟ ﻞﺑﺎﻘﻳﻭ ﺎﻬﻓﺍﺪﻫﺃ ﺕﺎﻌﻗﻮﺗ ﳌﺍ ﺕﺍﺫ ﻑﺍﺮﻃﻷﺍ ﺔﺤﻠﺼ ﻥﺄﺸﺑ ﱄﺎﳌﺍ ﺀﺍﺩﻷﺍ ﺔﻴﻟﺎـﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﻲﻣﺪﺨﺘﺴﳌ ﻞﻴﻠﻀﺗﻭ ﺔﻴﺒﺳﺎﶈﺍ ﺕﺎﻣﻮﻠﻌﳌﺎﺑ ﺐﻋﻼﺗ ﱪﺘﻌﻳ ﺎﻣ ﻮﻫﻭ ،ﺔﺴﺳﺆﻤﻠﻟ . ﻭﺑ ﻥﺃ ﺭﺎﺒﺘﻋﺎ ﻖﻗﺪﻣ ﺕﺎﺑﺎﺴﳊﺍ ﻞﺜﳝ ﺕﺎﺴﺳﺆﻤﻠﻟ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﻖﻴﻗﺪﺘﺑ ﺎﻧﻮﻧﺎﻗ ﺔﻟﻮﺨﳌﺍﻭ ﺔﻔﻠﻜﳌﺍ ﺔﻴﻓﺍﺮﺷﻹﺍ ﺔﻬﳉﺍ ﺎﻘﻓﻭ ﺕﺪﻋﺃ ﺪﻗ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﻩﺬﻫ ﻥﺃ ﻦﻣ ﺪﻛﺄﺘﻟﺍ ﻪﻴﻠﻋ ﺐﳚ ﺎ ﻝﻮﻤﻌﳌﺍ ﲑﻳﺎﻌﳌﺍ ﻪﻴﻀﺘﻘﺗ ﺎﳌ ﻩﺬﻫ ﻖﻴﺒﻄﺗ ﻥﺃ ﺎﻤﻛ ، ﻌﳌﺍ ﺔﻴﻋﻮﺿﻮﻣﻭ ﺔﻤﻴﻠﺳ ﺓﺭﻮﺼﺑ ﰎ ﺪﻗ ﲑﻳﺎ ، ﻗﺍﻮﻟﺍ ﰲ ﻦﻜﻟ ﻊ ﻲﻠﻤﻌﻟﺍ ﺪﳒ ﺭﻭﺪﻟﺍ ﺍﺬﻫ ﻥﺃ ﺺﻠﻘﺗ ﺡﻮﺿﻮﺑ ﻚﻟﺫ ﻰﻠﺠﺘﻳﻭ ﳌﺍ ﺭﺍﺪﺻﺇ ﰲ ﻖﻗﺪ ﻱﺃﺮﻟ ﺔﻴﻟﺎﻴﺘﺣﺍ ﺔﻴﺒﺳﺎﳏ ﺕﺎﺳﺭﺎﳑ ﻦﻤﻀﺘﺗ ﺔﻴﻟﺎﻣ ﻢﺋﺍﻮﻗ ﻝﻮﺣ ﻆﻔﲢ ﻥﻭﺪﺑ ﺔﻴﻗﺍﺪﺼﻣ ﻰﻠﻋ ﺮﺛﺆﺗ ﺭﺍﺮﻤﺘﺳﻻﺍ ﻰﻠﻋ ﺔﺴﺳﺆﳌﺍ ﺔﻴﻠﺑﺎﻗﻭ ﺔﻴﻟﺎﳌﺍ ﺕﺎﻣﻮﻠﻌﳌﺍ ، ﻫﻭ ﺓﺭﻮﺻ ﺯﺍﺰﺘﻫﺍ ﻪﻨﻋ ﺞﺘﻧ ﺎﻣ ﻮ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﺪﻳﺪﻌﻟﺍ ﻕﻼﻏﺇﻭ ﺘﺧﺍﻭ ﺎﻬﻨﻣ ﺭﺍﺮﻏ ﻰﻠﻋ ﺎﻴﺋﺎ ﺔﻴﻨﻬﳌﺍ ﻕﻮﺴﻟﺍ ﻦﻣ ﺎﻬﲰﺍ ﺀﺎﻔ ﺐﺘﻜﻣ " Arthur Andersen " ﺪﻳﺪﻌﻟﺍ ﰲ ﻪﻃﺭﻮﺗ ﺖﺒﺛ ﻱﺬﻟﺍ ﺃ ﺔﻴﺒﺳﺎﶈﺍ ﺢﺋﺎﻀﻔﻟﺍ ﻦﻣ ﺎﻫﺯﺮﺑ ﺔﺤﻴﻀﻓ " Enron " ، ﺬﻫ ﻞﻛ ﺍ ﻩ ﺙﺍﺪﺣﻷ ﺡﺮﻄﺑ ﺖﺤﲰ ﺓﺪﻋ ﺕﻻﺅﺎﺴﺗ ﻝﻮﺣ ﻯﺪﻣ ﺕﺎﺑﺎﺴﳊﺍ ﻲﻘﻗﺪﻣ ﺔﻴﻟﻭﺆﺴﻣ ﺪﻣﻭ ﺔﻴﺒﺳﺎﶈﺍ ﺕﺎﺒﻋﻼﺘﻟﺍ ﻩﺬﻫ ﺙﻭﺪﺣ ﰲ ﻛﺍ ﻰﻠﻋ ﻢﺭﺪﻗ ﻯ ﺎﻬﻓﺎﺸﺘ ، ﺎﻤﻛ ﻌﺳﻭ ﺖ ﻦﻣ ﻚﺸﻟﺍ ﺓﺮﺋﺍﺩ ﺔﻴﻟﻼﻘﺘﺳﺍ ﻯﺪﻣ ﻝﻮﺣ ﳌﺍ ﻖﻗﺪ ﻭ ﺓﺭﺍﺩﻹﺍ ﻦﻋ ﻯﻮﺘﺴﻣ ﻪﺋﺍﺩﺃ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻤﻬﳌ .
ﺎﳑ ﻰﻠﻋ ﺔﺑﺎﻗﺮﻟﺍ ﺺﻘﻧ ﻥﺇ ﰲ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭ ﻦﻣ ﺪﻳﺪﻌﻟﺍ ﺔﻳﺮﺋﺍﺰﳉﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺕﺎﺴﺳﺆﳌﺍ ﻳ ﱪﺘﻌ ﺮﻈﻧ ﰲ ﲑﺜﻜﻟﺍ ﲔﺒﺳﺎﶈﺍ ﻦﻣ ﺕﺎﺴﺳﺆﳌﺍ ﻩﺬﻫ ﲑﺳ ﻞﻗﺮﻌﺗ ﱵﻟﺍ ﻞﻛﺎﺸﳌﺍ ﻢﻫﺃ ﻦﻣ ﺍ ﺔﻳﺩﺎﺼﺘﻗﻻ ﻑﺍﺮﻃﻷﺍ ﺔﻘﺛ ﻥﺍﺪﻘﻓ ﱃﺇ ﻱﺩﺆﺗﻭ ﺔﻳﺭﻭﺮﺿ ﺔﻳﻮﻟﻭﺃ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﺽﺮﻋﻭ ﺩﺍﺪﻋﺇ ﺔﻴﻠﻤﻋ ﻰﻠﻋ ﺔﺑﺎﻗﺮﻟﺍ ﺖﺤﺒﺻﺃ ﺚﻴﺣ ،ﺎ ﺔﺤﻠﺼﳌﺍ ﺕﺍﺫ ، ﻚﻟﺫ ﺩﺮﻣﻭ ﺓﺩﺎﻳﺯﻭ ﺓﺭﺍﺩﻹﺍ ﻝﺎﻤﻋﺃ ﻰﻠﻋ ﺔﻟﺀﺎﺴﳌﺍﻭ ﺔﺑﺎﻗﺮﻟﺍ ﺉﺩﺎﺒﻣ ﺲﻳﺮﻜﺗﻭ ﲏﺒﺘﻟ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺎﻨﺗﺎﺴﺳﺆﳌ ﺔﻴﻣﺎﻨﺘﳌﺍ ﺔﺟﺎﺤﻠﻟ ﺩﻮﻌﻳ ﺩﻷﺍ ﻝﻮﺣ ﺔﻴﻓﺎﻔﺸﻟﺍ ﳌﺍ ﺀﺍ ـ ﺕﺎﺴﺳﺆﻤﻠﻟ ﺔﻴﺴﻓﺎﻨﺘﻟﺍ ﺕﺍﺭﺪﻘﻟﺍ ﺓﺩﺎﻳﺯﻭ ﺰﻳﺰﻌﺗ ﺪﺼﻗ ﺍﺬﻫﻭ ،ﺔﺴﺳﺆﻤﻠﻟ ﻲﻘﻴﻘﳊﺍ ﱄﺎ ﲏﺒﺗ ﻞﻇ ﰲ ﺔﺻﺎﺧ ﻕﻮﺴﻟﺍ ﺕﺎﻳﺪﲢﻭ ﺕﺎﻧﺎﻫﺮﺑ ﺯﻮﻔﻠﻟ ﻝﺎﺍ ﺍﺬﻫ ﰲ ﺔﻴﻟﻭﺪﻟﺍ ﺏﺭﺎﺠﺘﻟﺍ ﻦﻣ ﺓﺩﺎﻔﺘﺳﻻﺍﻭ ﺔﻳﺮﺋﺍﺰﳉﺍ ﺼﺘﻗﻻﺍ ﺭﻭﺮﻣﻭ ﺔﻴﻟﺎﳌﺍ ﻕﺍﻮﺳﻷﺍ ﺮﻳﺮﲢ ،ﺔﻴﺒﺳﺎﳏ ﺕﺎﺣﻼﺻﻹ ﺮﺋﺍﺰﳉﺍ ـ ﻟﺎﻣ ﺔﻣﺯﺄﺑ ﻲﳌﺎﻌﻟﺍ ﺩﺎ ﺔﻘﻧﺎﺧ ﺔﻴ ، ﻱﺬﻟﺍ ﺀﻲﺸﻟﺍ ﻞﻴﻌﻔﺗ ﻦﻣ ﺎﻬﻨﻜﲤ ﱵﻟﺍﻭ ﻞﺟﻷﺍ ﻞﻳﻮﻃ ﻝﺎﳌﺍ ﺱﺃﺭ ﻦﻣ ﺔﻴﻟﺎﻋ ﺕﺎﻳﻮﺘﺴﻣ ﺏﺬﺟ ﻰﻠﻋ ﺔﻳﺮﺋﺍﺰﳉﺍ ﺕﺎﺴﺳﺆﳌﺍ ﺪﻋﺎﺴﻳ ﻣ ﺏﺬﺟﻭ ﺔﻳﺭﺎﻤﺜﺘﺳﻻﺍ ﺎﺎﻃﺎﺸﻧ ﺩﺪﺟ ﻦﻳﺮﻤﺜﺘﺴ ﺔﻴﻨﻃﻮﻟﺍ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺔﻴﻤﻨﺘﻟﺍ ﻰﻠﻋ ﺏﺎﳚﻹﺎﺑ ﺩﻮﻌﻳ ﺎﻣ ﺍﺬﻫﻭ . 1 . ﻜﺷﺇ ـ ﺚﺤﺒﻟﺍ ﺔﻴﻟﺎ ﻞﻇ ﰲ ﺓﺭﺍﺩﻹﺍ ﺐﻋﻼﺗ ﻠﻌﳌﺍ ﺡﺎﺑﺭﻷﺎﺑ ﺎﻬﻨﻋ ﻦ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺎﺑ ﻑﺪ ﺐﺳﺎﻜﳌﺍ ﺾﻌﺑ ﻖﻴﻘﲢ ﻟﺍ ﺔﻴﺗﺍﺬ ﻞﻴﻠﻀﺗﻭ ﺍ ﺕﺍﺫ ﻑﺍﺮﻃﻷﺍ ﳌ ﺔﺤﻠﺼ ﻥﺄﺸﺑ ﺔﻴﻘﻴﻘﺣ ﺀﺍﺩﻷﺍ ،ﺔﺴﺳﺆﻤﻠﻟ ﻱﺩﺎﺼﺘﻗﻻﺍ ﺭﻭﺪﻟﺍ ﻝﻮﺣ ﺕﻻﺅﺎﺴﺗ ﺓﺪﻋ ﺕﲑﺛﺃ ﻱﺬﻟﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻨﻬﻣ ﻪﺒﻌﻠﺗ ﻥﺃ ﻦﻜﳝ ﱯﺳﺎﶈﺍ ﻦﻣ ﻞﻴﻠﻘﺘﻟﺍﻭ ﺪﳊﺍ ﰲ ﳑ ﺕﺎﺳﺭﺎ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺔﺴﺳﺆﳌﺍ ﻞﺧﺍﺩ ، ﺓﺩﻮﺟ ﻯﺪﻣﻭ ﺧ ﺕﺎﻣﺪ ﻖﻴﻗﺪﺘﻟﺍ ﻑﺮﻃ ﻦﻣ ﺔﻣﺪﻘﳌﺍ ﻖﻗﺪﻣ ﺕﺎﺑﺎﺴﳊﺍ ، ﻜﺷﻹﺍ ﺡﺮﻃ ﻦﻜﳝ ﱄﺎﺘﻟﺎﺑﻭ ـ ﺔﻴﻟﺎﺘﻟﺍ ﺔﻴﻟﺎ : ﺎﻣ ﻟﺍ ﺭﻭﺪ ﻪﺒﻌﻠﺗ ﻱﺬﻟﺍ ﺔﻴﻠﻤﻋ ﰲ ﱯﺳﺎﶈﺍ ﻖﻴﻗﺪﺘﻟﺍ ﻞﻴﻌﻔﺗ ﻰﻠﻋ ﺔﺑﺎﻗﺮﻟﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﻦﻣ ﺔﻌﺒﺘﳌﺍ ﻑﺮﻃ ﺕﺎﺴﺳﺆﳌﺍ ؟ ﻲﻠﻳ ﺎﻤﻛ ﺔﻴﻋﺮﻔﻟﺍ ﺕﻻﺅﺎﺴﺘﻟﺍ ﻦﻣ ﺔﻋﻮﻤﳎ ﺔﻘﺑﺎﺴﻟﺍ ﺔﻴﻟﺎﻜﺷﻹﺍ ﻦﻤﺿ ﺝﺭﺪﻨﻳ : ﺔﳘﺎﺴﻣ ﻯﺪﻣ ﺎﻣ ﺺﻴﻠﻘﺗ ﰲ ﺔﻴﻟﻭﺪﻟﺍ ﺔﺒﺳﺎﶈﺍ ﲑﻳﺎﻌﻣ ﺕﺎﺳﺭﺎﳑ ؟ ﺓﺭﺍﺩﻹﺍ ﻑﺮﻃ ﻦﻣ ﺔﻌﺒﺘﳌﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ -ﻞﻫ ﻨﻫ ـ ﺕﺍﺮﺷﺆﻣ ﻙﺎ ﺔﻟﻻﺩ ﺕﺍﺫ ﺔﻴﺋﺎﺼﺣﺇ ﻴﻗ ﻰﻠﻋ ـ ﺔﻴﺒﻟﺎﻏ ﻡﺎ ﺔﻴﺴﻧﺮﻔﻟﺍ ﺕﺎﺴﺳﺆﳌﺍ ﺠﺴﳌﺍ ــ ﺔﻠ ﺮﺷﺆﲟ ) SBF250 ( ﺔﺳﺍﺭﺪﻟﺍ ﺓﺮﺘﻓ ﻝﻼﺧ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﻤﲟ ؟ ﻞﻫ ﺎﺴﳊﺍ ﻮﻈﻓﺎﳏ ﺹﺮﳛ ﺪﻨﻋ ﱄﺎﻋ ﺀﺍﺩﺃ ﻯﻮﺘﺴﻣ ﻖﻴﻘﲢ ﻰﻠﻋ ﺎﺴﻧﺮﻓ ﰲ ﺕﺎﺑ ﺔﻴﻣﺎﺘﳋﺍ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﻖﻴﻗﺪﺗ ﺔﻴﺴﻧﺮﻔﻟﺍ ﺕﺎﺴﺳﺆﻤﻠﻟ ؟ ﻞﻫ ﺟﻮﺗ ـ ﺪ ﺔﻴﺴﻧﺮﻔﻟﺍ ﺕﺎﺴﺳﺆﳌﺍ ﻉﺎﺒﺗﺇﻭ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻴﻠﻤﻌﻟ ﺕﺎﺑﺎﺴﳊﺍ ﻲﻈﻓﺎﳏ ﺀﺍﺩﺃ ﻯﻮﺘﺴﻣ ﲔﺑ ﺔﻗﻼﻋ ؟ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻙﻮﻠﺴﻟ -ﻞﻫ ﻨﻫ ـ ﺕﺍﺮﺷﺆﻣ ﻙﺎ ﺔﻟﻻﺩ ﺕﺍﺫ ﺔﻴﺒﻟﺎﻏ ﻡﺎﻴﻗ ﻰﻠﻋ ﺔﻴﺋﺎﺼﺣﺇ ﺆﳌﺍ ﺕﺎﺴﺳ ﺔﻳﺮﺋﺍﺰﳉﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﻤﲟ ﺔﺳﺍﺭﺪﻟﺍ ﺓﺮﺘﻓ ﻝﻼﺧ ﺡﺎﺑﺭﻷﺍ ؟
2 . ﻴﺿﺮﻓ ـ ﺚﺤﺒﻟﺍ ﺕﺎ ﺔﻘﺑﺎﺴﻟﺍ ﺕﻻﺅﺎﺴﺘﻠﻟ ﺔﻴﺋﺪﺒﻣ ﺕﺎﺑﺎﺟﺈﻛ ﺔﻴﺗﻵﺍ ﺕﺎﻴﺿﺮﻔﻟﺍ ﺩﺎﻤﺘﻋﺍ ﻦﻜﳝ ﺔﻴﻟﺎﻜﺷﻹﺍ ﻩﺬﻫ ﺔﳉﺎﻌﻣ ﻞﺟﺃ ﻦﻣ : ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﺺﻴﻠﻘﺗ ﰲ ﺔﻴﻟﻭﺪﻟﺍ ﺔﺒﺳﺎﶈﺍ ﲑﻳﺎﻌﻣ ﻢﻫﺎﺴﺗ ﻻ ﺓﺭﺍﺩﻹﺍ ﻑﺮﻃ ﻦﻣ ﺔﻌﺒﺘﳌﺍ . -ﺟﻮﺗ ـ ﺪ ﺕﺍﺮﺷﺆﻣ ﻟﻻﺩ ﺕﺍﺫ ـ ﺔ ﻰﻠﻋ ﺔﻴﺋﺎﺼﺣﺇ ﻡﺎﻴﻗ ﺔﻴﺴﻧﺮﻔﻟﺍ ﺕﺎﺴﺳﺆﳌﺍ ﺔﻴﺒﻟﺎﻏ ﺠﺴﳌﺍ ـ ﺮﺷﺆﲟ ﺔﻠ ) SBF250 (ﺑ ﺈ ﺭﺍﺩ ﺓ ﺎﻬﺣﺎﺑﺭﺃ ﺔﺳﺍﺭﺪﻟﺍ ﺓﺮﺘﻓ ﻝﻼﺧ . ﺹﺮﳛ ﺪﻨﻋ ﱄﺎﻋ ﺀﺍﺩﺃ ﻯﻮﺘﺴﻣ ﻖﻴﻘﲢ ﻰﻠﻋ ﺎﺴﻧﺮﻓ ﰲ ﺕﺎﺑﺎﺴﳊﺍ ﻮﻈﻓﺎﳏ ﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﻖﻴﻗﺪﺗ ـ ﺔﻴﻟﺎ ﺔﻴﺴﻧﺮﻔﻟﺍ ﺕﺎﺴﺳﺆﻤﻠﻟ ﺔﻴﻣﺎﺘﳋﺍ . -ﺔﻗﻼﻋ ﻙﺎﻨﻫ ﺔﻴﺴﻜﻋ ﲔﺑ ﺘﺴﻣ ﺕﺎﺴﺳﺆﳌﺍ ﻉﺎﺒﺗﺇﻭ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻴﻠﻤﻌﻟ ﺕﺎﺑﺎﺴﳊﺍ ﻲﻈﻓﺎﳏ ﺀﺍﺩﺃ ﻯﻮ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻙﻮﻠﺴﻟ ﺔﻴﺴﻧﺮﻔﻟﺍ . -ﺕﺍﺮﺷﺆﻣ ﺪﺟﻮﺗ ﺔﻟﻻﺩ ﺕﺍﺫ ﺔﻴﺋﺎﺼﺣﺇ ﻰﻠﻋ ﻡﺎﻴﻗ ﺔﻴﺒﻟﺎﻏ ﺓﺭﺍﺩﺈﺑ ﺔﻳﺮﺋﺍﺰﳉﺍ ﺕﺎﺴﺳﺆﳌﺍ ﻝﻼﺧ ﺎﻬﺣﺎﺑﺭﺃ ﺔﺳﺍﺭﺪﻟﺍ ﺓﺮﺘﻓ . 3 . ﻴﳘﺃ ـ ﻫﺃﻭ ﺔ ـ ﺚﺤﺒﻟﺍ ﻑﺍﺪ ﺕﺍﺫ ﻑﺍﺮﻃﻷﺍ ﺪﻳﺍﺰﺗ ﻦﻣ ﻪﺘﻴﳘﺃ ﺚﺤﺒﻟﺍ ﺍﺬﻫ ﺪﻤﺘﺴﻳ ﺔﻗﻼﻌﻟﺍ ﱵﻟﺍ ﺔﻴﻟﺎﳌﺍ ﺎﻬﻤﺋﺍﻮﻗﻭ ﺔﺴﺳﺆﳌﺍ ﻁﺎﺸﻨﺑ ﺔﻤﺘﻬﳌﺍ ،ﻁﺎﺸﻨﻟﺍ ﺍﺬﻫ ﺔﻠﻴﺼﺣ ﺽﺮﻌﺗ ﻱﺬﻟﺍ ﺮﻣﻷﺍ ﺍﺫ ﺔﻴﻟﺎﻣ ﺮﻳﺭﺎﻘﺗ ﺩﺍﺪﻋﺇ ﺐﻠﻄﺘﻳ ﺍﺪﻴﻌﺑ ﺔﻴﻗﻮﺛﻮﻣﻭ ﺔﻴﻗﺍﺪﺼﻣ ﻞﻜﺑ ﻡﺎﻋ ﺽﺮﻏ ﺕ ﻲﺼﺨﺸﻟﺍ ﻞﺧﺪﺘﻟﺍﻭ ﺰﻴﺤﺘﻟﺍ ﻦﻋ ، ﻚﻟﺫﻭ ﻰﻠﻋ ﻞﻤﻌﺗ ﱵﻟﺍ ﺕﺍﺀﺍﺮﺟﻹﺍﻭ ﺕﺎﻴﻟﻵﺍ ﻊﺿﻭ ﻝﻼﺧ ﻦﻣ ﺕﺎﺳﺭﺎﻤﳌﺍ ﻦﻣ ﺪﳊﺍ ﻴﻟﺎﻴﺘﺣﻻﺍ ﺔﻴﺒﺳﺎﶈﺍ ﻛ ﺔ ﻙﻮﻠﺴ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ . ﻲﻠﻳ ﺎﻤﻴﻓ ﺚﺤﺒﻟﺍ ﺍﺬﻫ ﻑﺍﺪﻫﺃ ﺺﻴﺨﻠﺗ ﻦﻜﳝﻭ : ﺃ. ﺕﺎﺴﺳﺆﳌﺍ ﺰﻔﲢ ﱵﻟﺍ ﻊﻓﺍﻭﺪﻟﺍ ﱃﺇ ﺔﻓﺎﺿﻹﺎﺑ ،ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﻹ ﺖﻴﻄﻋﺃ ﱵﻟﺍ ﻢﻴﻫﺎﻔﳌﺍ ﻒﻠﺘﳐ ﻰﻠﻋ ﻑﺮﻌﺘﻟﺍ ﻪﻨﻋ ﻦﻠﻌﳌﺍ ﺢﺑﺮﻟﺍ ﻢﻗﺮﺑ ﺐﻋﻼﺘﻟﺍ ﻰﻠﻋ . ﺏ . ﻴﻨﻘﺘﻟﺍ ﻒﻠﺘﳐ ﺪﻳﺪﲢ ـ ﺍﺩﻹ ﺔﺴﺳﺆﳌﺍ ﺓﺭﺍﺩﺇ ﻑﺮﻃ ﻦﻣ ﺔﻣﺪﺨﺘﺴﳌﺍ ﺐﻴﻟﺎﺳﻷﺍﻭ ﺕﺎ ﺎﻬﺣﺎﺑﺭﺃ ﺓﺭ . ﺝ . ﺕﺎﺴﺳﺆﳌﺍ ﺔﺳﺭﺎﳑ ﻯﺪﻣ ﺯﺍﺮﺑﺇ ﻭ ﺔﻳﺮﺋﺍﺰﳉﺍ ﻟ ﺔﻴﺴﻧﺮﻔﻟﺍ ﻙﻮﻠﺴ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﺩﺍﺪﻋﺇ ﺪﻨﻋ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ . ﺩ. ﰲ ﱯﺳﺎﶈﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻨﻬﻣ ﻪﺒﻌﻠﺗ ﻱﺬﻟﺍ ﻝﺎﻌﻔﻟﺍ ﺭﻭﺪﻟﺍ ﺯﺍﺮﺑﺇ ﺪﳊﺍ ﻦﻣ ﺕﺎﺳﺭﺎﳑ ﺓﺭﺍﺩﺇ ﻷﺍ ﺑﺭ ﺎ ﺡ . ﻩ. ﻭ ﺕﺎﻴﻟﻵﺍ ﻒﻠﺘﳐ ﺡﺮﻃ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻨﻬﲟ ﺀﺎﻘﺗﺭﻻﺍ ﻰﻠﻋ ﺪﻋﺎﺴﺗ ﱵﻟﺍ ﺕﺎﺳﺎﻴﺴﻟﺍ ﱯﺳﺎﶈﺍ ﺀﺍﺩﺃ ﻦﻣ ﻦﺴﲢﻭ ﻦﻣ ﺪﳊﺍ ﰲ ﻢﻫﺎﺴﻳ ﺎﲟ ﻖﻗﺪﳌﺍ ﺕﺎﺳﺭﺎﳑ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ .
ﻭ. ﻡﺎﻣﺃ ﺓﺪﻳﺪﺟ ﻕﺎﻓﺁ ﺢﺘﻓ ﲔﺜﺣﺎﺒﻟﺍ ﺔﻴﻟﺎﻴﺘﺣﻻﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺕﺎﺳﺭﺎﻤﳌﺍ ﻉﻮﺿﻮﻣ ﻦﻣ ﻯﺮﺧﺃ ﺐﻧﺍﻮﺟ ﻝﻭﺎﻨﺘﻟ ﻟﺍﻭ ﻞﺧﺪﻟﺍ ﺪﻴﻬﻤﺘﻛ ـ ﺔﻴﻋﺍﺪﺑﻹﺍ ﺔﺒﺳﺎﺤﻤ . 4 . ﻴﺘﺧﺍ ﻊﻓﺍﻭﺩ ـ ﻉﻮﺿﻮﳌﺍ ﺭﺎ ﱃﺇ ﻉﻮﺿﻮﳌﺍ ﺍﺬﻫ ﺭﺎﻴﺘﺧﺍ ﺏﺎﺒﺳﺃ ﺩﻮﻌﺗ : -ﻷﺍ ﻋﻮﺿﻮﻣ ﺎ ﻰﻀﳛ ﱵﻟﺍ ﺔﻴﳘ ﻲ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﱯﺳﺎﶈﺍ ﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇﻭ ﺡ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﻑﻭﺮﻈﻟﺍ ﻞﻇ ﰲ ﻲﳌﺎﻌﻟﺍ ﺩﺎﺼﺘﻗﻻﺍ ﺎﻫﺪﻬﺸﻳ ﱵﻟﺍ ﺔﻨﻫﺍﺮﻟﺍ . ﺕﺎﺴﺳﺆﳌﺍ ﺔﺳﺭﺎﳑ ﻯﺪﻣ ﻰﻠﻋ ﻉﻼﻃﻹﺍ ﻭ ﺔﻳﺮﺋﺍﺰﳉﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻙﻮﻠﺴﻟ ﺔﻴﺴﻧﺮﻔﻟﺍ ﺔﺳﺭﺎﻤﳌﺍ ﻩﺬﻫ ﻩﺎﲡﺍﻭ . ﺍﺬﻫ ﰲ ﺔﻓﺎﺿﺇ ﱘﺪﻘﺗ ﻝﺎﺍ ﺿﻮﺗ ﻝﻼﺧ ﻦﻣ ﻯﻮﺘﺴﻣ ﲔﺑ ﺓﺩﻮﺟﻮﳌﺍ ﺔﻗﻼﻌﻟﺍ ﺢﻴ ﺀﺍﺩﺃ ﺔﺳﺭﺎﳑﻭ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻴﻠﻤﻋ ﺴﺳﺆﳌﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻙﻮﻠﺴﻟ ﺕﺎ . -ﲤ ـ ﺔﻴﺼﺨﺸﻟﺍ ﻪﺗﻻﻮﻴﻣﻭ ﺐﻟﺎﻄﻟﺍ ﺺﺼﲣ ﺔﻌﻴﺒﻃ ﻊﻣ ﻉﻮﺿﻮﳌﺍ ﻲﺷﺎ . 5 . ﻬﻨﻣ ـ ﺚﺤﺒﻟﺍ ﺞ ﻪﺗﺎﻴﺿﺮﻓ ﺭﺎﺒﺘﺧﺍﻭ ﺚﺤﺒﻟﺍ ﻑﺍﺪﻫﺃ ﻖﻴﻘﺤﺘﻟ ، ﺞﻬﻨﳌﺍ ﻡﺍﺪﺨﺘﺳﺍ ﰎ ﻟﺍ ﻲﻔﺻﻮ ﺓﺭﺍﺩﺈﺑ ﺔﻘﻠﻌﺘﳌﺍ ﺐﻧﺍﻮﳉﺍ ﺽﺮﻌﻟ ﺓﺩﻮﺟﻭ ﺡﺎﺑﺭﻷﺍ ﻖﻴﻗﺪﺘﻟﺍ ﱯﺳﺎﶈﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﻪﺒﻌﻠﺗ ﻥﺃ ﻦﻜﳝ ﻱﺬﻟﺍ ﺭﻭﺪﻟﺍﻭ ، ﱯﺳﺎﶈﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﻦﻣ ﺪﳊﺍ ﰲ ﻉﻮﺿﻮﳌﺍ ﺍﺬﻫ ﺖﻟﻭﺎﻨﺗ ﱵﻟﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺕﺎﻴﺑﺩﻷﺍﻭ ﺕﺎﺳﺍﺭﺪﻟﺍ ﻰﻠﻋ ﺩﺎﻤﺘﻋﻻﺎﺑ ﻚﻟﺫﻭ ،ﺡﺎﺑﺭﻷﺍ ، ﺎﻣﺃ ﻴﻓ ﺎﻤ ﻖﻠﻌﺘﻳ ﺐﻧﺎﳉﺎﺑ ﰎ ﺪﻘﻓ ﻲﻠﻤﻌﻟﺍ ﻡﺍﺪﺨﺘﺳﺍ ﻲﺋﺎﺼﺣﻹﺍ ﺞﻬﻨﳌﺍ ﻝﻼﺧ ﻦﻣ ﺎﻧﺎﻴﺒﻟﺍ ﻞﻴﻠﲢ ﻟ ﺔﻴﻟﺎﳌﺍ ﺕ ﺔﻳﺩﺎﺼﺘﻗﻻﺍ ﺕﺎﺴﺳﺆﳌﺍ ﻦﻣ ﺔﻨﻴﻌ ﺎﻬﻣﺍﻮﻗ ﺔﻴﺴﻧﺮﻔﻟﺍ 60 ﺔﺴﺳﺆﻣ ﰎ ﺎﻤﻛ ، ﻖﻴﻗﺪﺘﺑ ﺍﻮﻣﺎﻗ ﻦﻳﺬﻟﺍ ﺕﺎﺑﺎﺴﳊﺍ ﻲﻈﻓﺎﶈ ﻪﻬﻴﺟﻮﺗ ﰎ ﻱﺬﻟﺍ ﻥﺎﻴﺒﺘﺳﻻﺍ ﻡﺍﺪﺨﺘﺳﺍ ﻝﻼﺧ ﺔﻴﺴﻧﺮﻔﻟﺍ ﺕﺎﺴﺳﺆﻤﻠﻟ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﻟﺍ ﻦﻣ ﺓﺪﺘﻤﳌﺍ ﺓﺮﺘﻔ 2007 ﱃﺇ ﻡ 2009 ﻡ ﻯﻮﺘﺴﳌﺍ ﻰﻠﻋ ﺎﻣﺃ ، ﲏﻃﻮﻟﺍ ﺪﻘﻓ ﰎ ﺬﺧﺃ ﺔﻨﻴﻋ ﻦﻣ ﺔﻧﻮﻜﺘﻣ 09 ﺔﻳﺮﺋﺍﺰﺟ ﺔﻳﺩﺎﺼﺘﻗﺍ ﺕﺎﺴﺳﺆﻣ ﺑ ﺔﺟﺭﺪﻣ ﲑﻏﻭ ﺔﺟﺭﺪﻣ ﺔﺻﺭﻮﺒﻟﺎ ﺏﺍﺮﺘﻟﺍ ﱪﻋ ﺔﻋﺯﻮﻣﻭ ، ﲏﻃﻮﻟﺍ ، ﺘﺧﺍ ﰎ ﺚﻴﺣ ﻡﺍﺪﺨﺘﺳﺎﺑ ﺔﺳﺍﺭﺪﻟﺍ ﺕﺎﻴﺿﺮﻓ ﺭﺎﺒ ﺒﺘﺧﻻﺍ ـ ﺔﻤﺋﻼﳌﺍ ﺔﻴﺋﺎﺼﺣﻹﺍ ﺕﺍﺭﺎ . 6 . ﺚﺤﺒﻟﺍ ﺭﺩﺎـﺼﻣ ﺎﺳﺃ ﻞﺜﻤﺘﺗ ،ﺕﺎﻣﻮﻠﻌﳌﺍ ﺭﺩﺎﺼﻣ ﻦﻣ ﺪﻳﺪﻌﻟﺍ ﻰﻠﻋ ﺩﺎﻤﺘﻋﻻﺍ ﰎ ﺚﺤﺒﻟﺍ ﺯﺎﳒﺇ ﻞﺟﺃ ﻦﻣ ﺐﺘﻜﻟﺍ ﰲ ﺎﺳ ﻭ ﻞﺋﺎﺳﺭ ﺕﺎﻴﻘﺘﻠﳌﺍﻭ ﺔﺼﺼﺨﺘﳌﺍ ﺕﻻﺎﻘﳌﺍ ،ﺔﻴﻤﻠﻌﻟﺍ ﺕﻼﺍ ،ﻩﺍﺭﻮﺘﻛﺪﻟﺍﻭ ﲑﺘﺴﺟﺎﳌﺍ ، ﻘﻴﺒﻄﺘﻟﺍ ﺐﻧﺎﳉﺍ ﺺﳜ ﺎﻤﻴﻓ ﺎﻣﺃ ﰎ ﺪﻘﻓ ﻲ ﳌﺎﺑ ﺔﻘﻠﻌﺘﳌﺍ ﺔﻴﻟﺎﳌﺍ ﺕﺎﻣﻮﻠﻌﳌﺍ ﻰﻠﻋ ﻝﻮﺼﳊﺍ ﻝﻼﺧ ﻦﻣ ﺀﺍﻮﺳ ﺔﻴﺴﻧﺮﻔﻟﺍﻭ ﺔﻳﺮﺋﺍﺰﳉﺍ ﺕﺎﺴﺳﺆ ﺮﺷﺎﺒﳌﺍ ﻝﺎﺼﺗﻻﺍ ﺕﺎﺴﺳﺆﳌﺎﺑ ﻰﻠﻋ ﻉﻼﻃﻹﺍ ﻝﻼﺧ ﻦﻣ ﻭﺃ ﲰﺮﻟﺍ ﺎﻬﻌﻗﺍﻮﻣ ،ﺔﻴ ﺕﺎﻣﻮﻠﻌﻣﻭ ﺔﻴﻟﺎﳌﺍ ﺕﺎﻧﺎﻴﺒﻟﺎﺑ ﺹﺎﺧ ﺀﺎﻀﻓ ﻦﻤﻀﺘﺗ ﱵﻟﺍ ﺸﻧ ﻝﻮﺣ ـ ﻥﺎﻌﺘﺳﺍ ﺎﻤﻛ ،ﺔﺴﺳﺆﳌﺍ ﻁﺎ ﺐﻟﺎﻄﻟﺍ ﻪﺟﻮﳌﺍﻭ ﱐﻭﺮﺘﻜﻟﻻﺍ ﺪﻳﱪﻟﺍ ﻖﻳﺮﻃ ﻦﻋ ﻪﻟﺎﺳﺭﺇ ﰎ ﻱﺬﻟﺍ ﻥﺎﻴﺒﺘﺳﻻﺎﺑ ﺔﻴﺴﻧﺮﻔﻟﺍ ﺕﺎﺴﺳﺆﻤﻠﻟ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﻖﻴﻗﺪﺘﺑ ﺍﻮﻣﺎﻗ ﻦﻳﺬﻟﺍ ﺕﺎﺑﺎﺴﳊﺍ ﻲﻈﻓﺎﳏ ﻦﻣ ﺔﻨﻴﻌﻟ .
7 . ﻟﺍ ﺕﺎـﺳﺍﺭﺪ ﻟﺍ ﺔﻘﺑﺎﺴ ﺃ. ﺔﺳﺍﺭﺩ " Becker& al.,
" ، 1998 ﻥﺍﻮﻨﻌﺑ ، : " ﺡﺎـﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻰﻠﻋ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﺮﺛﺃ " ) 1 ( ﺕﺎﺿﺍﺮﺘﻓﺍ ﻦﻣ ﺖﻘﻠﻄﻧﺍﻭ ،ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﻰﻠﻋ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﲑﺛﺄﺗ ﺺﺤﻓ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﻩﺬﻫ ﺖﻓﺪﻫ ﺓﲑﺒﻜﻟﺍ ﺔﺘﺴﻟﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻣﺪﻘﳌﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺕﺎﻣﺪﺧ ﻥﺃ ﺎﻬﳘﺃ ) Big Six ( ﺔﻧﺭﺎﻘﻣ ﺓﺩﻮﺟ ﻰﻠﻋﺃ ﻯﺮﺧﻷﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻣﺪﻘﳌﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺕﺎﻣﺪﲞ ) non-Big Six ( ﺔﺳﺍﺭﺪﻟﺍ ﺖﺿﺮﺘﻓﺍ ،ﻯﺮﺧﺃ ﺔﻬﺟ ﻦﻣ ، ﻤﻋ ﻥﺃ ـ ﺓﲑﺒﻜﻟﺍ ﲑﻏ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﺀﻼ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﳌﺍ ﺱﺭﺎﲤ ﺐﺟﻮﻣ ﻞﻜﺸﺑ ﻑﺪ ﺡﺎﺑﺭﻷﺍ ﻢﻴﺨﻀﺗ ،ﺓﲑﺒﻜﻟﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﺀﻼﻤﻌﻟ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﳌﺎﺑ ﺔﻧﺭﺎﻘﻣ ﱪﻛﺃ ﻞﻜﺸﺑ ﺪﻗﻭ ﺖﻣﺪﺨﺘﺳﺍ ﻩﺬﻫ ﺔﺳﺍﺭﺪﻟﺍ ﺝﺫﻮﳕ " Jones " ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﳌﺍ ﺔﻤﻴﻗ ﺮﻳﺪﻘﺘﻟ ﺔﺳﺍﺭﺪﻟﺍ ﺓﺮﺘﻓ ﻝﻼﺧ ﻭ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﻦﻋ ﺓﱪﻌﳌﺍ . ﺘﻨﻟﺍ ﻢﻫﺃ ـ ﺔﺳﺍﺭﺪﻟﺍ ﺎﻬﻴﻟﺇ ﺖﻠﺻﻮﺗ ﱵﻟﺍ ﺞﺋﺎ ﻴﻓ ﺎﻫﺮﺼﺣ ﻦﻜﳝ ﻲﻠﻳ ﺎﻤ : -ﻜﻟﺍ ﲑﻏ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﺀﻼﻤﻌﻟ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﻤﻠﻟ ﺔﻘﻠﻄﳌﺍ ﺔﻤﻴﻘﻟﺍ ﻂﺳﻮﺘﻣ ﺔﻧﺭﺎﻘﻣ ﱪﻛﺃ ﻥﺎﻛ ﺓﲑﺒ ﺓﲑﺒﻜﻟﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﺀﻼﻤﻌﻟ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﻤﻠﻟ ﺔﻘﻠﻄﳌﺍ ﺔﻤﻴﻘﻟﺍ ﻂﺳﻮﺘﲟ ، ﻰﻠﻋ ﻝﺪﻳ ﺎﻣ ﺍﺬﻫﻭ ﻦﻣ ﺔﻣﺪﻘﳌﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺕﺎﻣﺪﺧ ﺓﺩﻮﺟ ﺽﺎﻔﳔﺍ ﻑﺮﻃ ﺔﻗﻼﻋ ﻙﺎﻨﻫ ﱄﺎﺘﻟﺎﺑﻭ ،ﺓﲑﺒﻜﻟﺍ ﲑﻏ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻮﺟ ﺕﺩﺍﺯ ﺎﻤﻠﻛ ﻥﺃ ﺚﻴﺣ ،ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇﻭ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﲔﺑ ﺔﻴﺴﻜﻋ ﺕﺎﺳﺭﺎﳑ ﺖﻀﻔﳔﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩ ﺔﻛﺮﺸﻟﺍ ﻞﺧﺍﺩ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ . -ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﺔﺘﺴﻟﺍ ﺓﲑﺒﻜﻟﺍ ) Big Six ( ﺔﻴﻟﺎﻴﺘﺣﻻﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺕﺎﺳﺭﺎﻤﳌﺍ ﻑﺎﺸﺘﻛﺍ ﻰﻠﻋ ﺓﺭﺪﻗ ﺮﺜﻛﺃ ﻖﻴﻗﺪﺘﻟﺍ ﺮﻳﺮﻘﺗ ﰲ ﺎﺄﺸﺑ ﻆﻔﺤﺘﻟﺍ ﻭﺃ ﺎﻬﻣﺍﺪﺨﺘﺳﺍ ﻰﻠﻋ ﺽﺍﺮﺘﻋﻻﺍﻭ ،ﺔﻛﺮﺸﻟﺍ ﺓﺭﺍﺩﺇ ﻑﺮﻃ ﻦﻣ ﺔﻌﺒﺘﳌﺍ . ﺏ . ﺔﺳﺍﺭﺩ " Davis& al.,
" ، 2000 ﻥﺍﻮﻨﻌﺑ ، : " ﻖﻗﺪﳌﺎﺑ ﻁﺎﺒﺗﺭﻻﺍ ﺓﺪﻣ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇﻭ ﻖﻗﺪﳌﺍ ﻝﻼﻘﺘﺳﺍ ، " ) 2 ( ﺕﺎﻘﺤﺘﺴﳌﺍ ﻯﻮﺘﺴﻣﻭ ﻞﻴﻤﻌﻟﺎﺑ ﻖﻗﺪﳌﺍ ﻁﺎﺒﺗﺭﺍ ﺓﺮﺘﻓ ﻝﻮﻃ ﲔﺑ ﺓﺩﻮﺟﻮﳌﺍ ﺔﻗﻼﻌﻟﺍ ﺭﺎﺒﺘﺧﺍ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻓﺪﻫ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ) ﺔﻘﻠﻄﳌﺍ ﺔﻤﻴﻘﻟﺎﺑ ﺎﻬﻨﻋ ﱪﻌﻣ ( ﺆﺒﻨﺘﻟﺍ ﺀﺎﻄﺧﺃﻭ ) forecast errors ( ، ﻴﻋ ﺖﻠﻤﺘﺷﺍ ﺪﻗﻭ ﻰﻠﻋ ﺔﺳﺍﺭﺪﻟﺍ ﺔﻨ 855 ﺔﻛﺮﺷ ﺓﺪﺘﻤﳌﺍ ﺓﺮﺘﻔﻟﺍ ﻝﻼﺧ ﲔﺑ 1981 ﻭ ﻡ 1998 ﻡ. ﻭ ﱵﻟﺍ ﺞﺋﺎﺘﻨﻟﺍ ﺺﻴﺨﻠﺗ ﻦﻜﳝ ﺖﻠﺻﻮﺗ ﺎﻬﻴﻟﺇ ﻲﻠﻳ ﺎﻤﻴﻓ ﺔﺳﺍﺭﺪﻟﺍ : ،ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﻤﻠﻟ ﺔﻘﻠﻄﳌﺍ ﺔﻤﻴﻘﻟﺍﻭ ﻞﻴﻤﻌﻟﺎﺑ ﻖﻗﺪﳌﺍ ﻁﺎﺒﺗﺭﺍ ﺓﺪﻣ ﻝﻮﻃ ﲔﺑ ﺔﻳﺩﺮﻃ ﺔﻗﻼﻋ ﺩﻮﺟﻭ ﻞﻴﻤﻌﻟﺍﻭ ﻖﻗﺪﳌﺍ ﲔﺑ ﺔﻗﻼﻌﻟﺍ ﺓﺪﻣ ﻝﻮﻃ ﻥﺃ ﻚﻟﺫ ﲑﺴﻔﺗﻭ ﻊﺠﺸﻳ ﺎﳑ ﻖﻗﺪﳌﺍ ﺔﻴﻟﻼﻘﺘﺳﺍ ﻑﺎﻌﺿﺇ ﱃﺇ ﻱﺩﺆﻳ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻙﻮﻠﺳ ﺔﺳﺭﺎﳑ ﻰﻠﻋ ﺓﺭﺍﺩﻹﺍ . ) 1
( Connie L. Becker, Mark L. DeFond, James J. Jiambalvo, K.R. Subramanyam, The Effect of Audit Quality on Earnings
Management,1998, Available from:http://papers.ssrn.com/sol3/papers.cfm?abstract_id=44835,( 26/03/2011 ).
) 2
( Larry R. Davis, Billy Soo, Greg Trompeter, Auditor Tenure, Auditor Independence and earnings management,2000,
ﺓﺮﺘﻓ ﻝﻼﺧ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﻤﲟ ﺖﻣﺎﻗ ﺔﻠﻳﻮﻃ ﺓﺪﳌ ﻲﺟﺭﺎﳋﺍ ﻖﻗﺪﳌﺍ ﻰﻠﻋ ﺖﻘﺑﺃ ﱵﻟﺍ ﺕﺎﻛﺮﺸﻟﺍ ﺎﻬﻨﻋ ﻦﻠﻌﳌﺍ ﺡﺎﺑﺭﻷﺍ ﺾﻴﻔﺨﺘﻟ ﺔﻓﺩﺎﳍﺍﻭ ﺔﺳﺍﺭﺪﻟﺍ . ﺕ . ﺔﺳﺍﺭﺩ " Ahmed Ebrahim " ، 2001 ﻥﺍﻮﻨﻌﺑ ، : " ﺩﻮﺟ ،ﻞﻴﻤﻌﻟﺍ ﺔﻴﳘﺃ ،ﻖﻗﺪﳌﺎﺑ ﻁﺎﺒﺗﺭﻻﺍ ﺓﺪﻣ ،ﻖﻴﻗﺪﺘﻟﺍ ﺓ ﺡﺎـﺑﺭﻷﺍ ﺓﺭﺍﺩﺇﻭ : ﺔﻴﻓﺎﺿﺇ ﺔﻟﺩﺃ " ) 1 ( ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﲔﺑ ﺓﺩﻮﺟﻮﳌﺍ ﺔﻗﻼﻌﻟﺍ ﺺﺤﻓ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻓﺪﻫ ) ﻞﻴﻤﻌﻟﺎﺑ ﻖﻗﺪﳌﺍ ﻁﺎﺒﺗﺭﺍ ﺓﺪﲟ ﺎﻬﻨﻋ ﱪﻌﳌﺍ ﻞﻴﻤﻌﻟﺍ ﺍﺬﻫ ﺔﻴﳘﺃﻭ ( ﺪﻗﻭ ،ﻲﻜﻳﺮﻣﻷﺍ ﺩﺎﺼﺘﻗﻻﺍ ﻯﻮﺘﺴﻣ ﻰﻠﻋ ﻚﻟﺫﻭ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻙﻮﻠﺳﻭ ﺔﺳﺍﺭﺪﻟﺍ ﺔﻨﻴﻋ ﺖﻠﻤﺘﺷﺍ ﻰﻠﻋ 1938 ﺔﻛﺮﺷ ﺔﺻﺭﻮﺒﺑ ﺔﺟﺭﺪﻣ ) NYSE ( ، ) AMEX ( ﻭ) NASDAQ ( ﻚﻟﺫﻭ ﺓﺪﺘﻤﳌﺍ ﺓﺮﺘﻔﻟﺍ ﻝﻼﺧ ﲔﺑ 1988 ﻭ ﻡ 1999 ﺔﺳﺍﺭﺪﻟﺍ ﺖﻣﺪﺨﺘﺳﺍ ﺎﻤﻛ ،ﻡ ﺝﺫﻮﳕ " Jones " ﻝﺪﻌﳌﺍ ﻝﻼﺧ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﳌﺍ ﺔﻤﻴﻗ ﺮﻳﺪﻘﺘﻟ ﻬﺟ ﻦﻣ ،ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻙﻮﻠﺳ ﻑﺎﺸﺘﻛﺍ ﻞﺟﺃ ﻦﻣ ﺔﺳﺍﺭﺪﻟﺍ ﺓﺮﺘﻓ ﱵﻟﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻊﻴﲨ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻠﴰ ؛ﻯﺮﺧﺃ ﺔ ﺔﻨﻴﻌﻟﺍ ﺕﺎﻛﺮﺸﻟ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﻖﻴﻗﺪﺘﺑ ﺖﻣﺎﻗ ﻲﻠﻳ ﺎﻣ ﺔﺳﺍﺭﺪﻟﺍ ﺎﻬﻴﻟﺇ ﺖﻠﺻﻮﺗ ﱵﻟﺍ ﺞﺋﺎﺘﻨﻟﺍ ﻢﻫﺃﻭ ، : ﻖﻴﻗﺪﺘﻟﺍ ﺔﻴﻠﻤﻋ ﺓﺩﻮﺟ ﺕﺩﺍﺯ ﺎﻤﻠﻛ ﻪﻧﺃ ﺚﻴﺣ ،ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻙﻮﻠﺳﻭ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﲔﺑ ﺔﻴﺴﻜﻋ ﺔﻗﻼﻋ ﺩﻮﺟﻭ ﺕﺎﺳﺭﺎﳑ ﺾﻴﻔﲣ ﱃﺇ ﻚﻟﺫ ﻯﺩﺃ ﺎﻤﻠﻛ ﺔﻨﻴﻌﻟﺍ ﺕﺎﻛﺮﺷ ﻞﺧﺍﺩ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ . ﺓﺮﺘﻓ ﻝﻮﻃ ﻥﺃ ﺚﻴﺣ ،ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﳌﺍ ﻢﺠﺣﻭ ﻞﻴﻤﻌﻟﺎﺑ ﻖﻗﺪﳌﺍ ﻁﺎﺒﺗﺭﺍ ﺓﺪﻣ ﲔﺑ ﺔﻴﺴﻜﻋ ﺔﻗﻼﻋ ﺩﻮﺟﻭ ﻖﻴﻗﺪﺘﻟﺍ ﻞﳏ ﻞﻴﻤﻌﻟﺎﺑ ﻖﻗﺪﳌﺍ ﻁﺎﺒﺗﺭﺍ ﻰﻠﻋ ﻩﺪﻋﺎﺴﻳ ﺎﳑ ﻞﻴﻤﻌﻟﺍ ﺔﺌﻴﺒﺑ ﻖﻗﺪﳌﺍ ﺔﻓﺮﻌﻣﻭ ﺓﱪﺧ ﺓﺩﺎﻳﺯ ﱃﺇ ﻱﺩﺆﻳ ﻱﺯﺎﻬﺘﻧﺍ ﻡﺍﺪﺨﺘﺳﺍ ﻱﺃ ﺙﻭﺪﺣ ﻊﻨﻣﻭ ﻑﺎﺸﺘﻛﺍ ﺓﺭﺍﺩﻹﺍ ﻑﺮﻃ ﻦﻣ ﺕﺎﻘﺤﺘﺴﻤﻠﻟ . ﺙ . ﺔﺳﺍﺭﺩ " Charles Piot " ﻭ" Rémi Janin " ، 2004 ﻥﺍﻮﻨﻌﺑ ، : " ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇﻭ ﺔﻤﻛﻮﳊﺍ ،ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﺎﺴﻧﺮﻓ ﰲ ﺔﻴﺒﺳﺎﶈﺍ " ) 2 ( ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﳌﺍ ﻡﺍﺪﺨﺘﺳﺍ ﻰﻠﻋ ﺔﻤﻛﻮﳊﺍﻭ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﺕﺍﲑﻐﺘﻣ ﲑﺛﺄﺗ ﺺﺤﻓ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻓﺪﻫ ﱪﻌﳌﺍﻭ ﺓﺭﺍﺩﻹﺍ ﻑﺮﻃ ﻦﻣ ﻦﻣ ﺔﻧﻮﻜﺘﻣ ﺔﻨﻴﻌﻟ ﻚﻟﺫﻭ ،ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻦﻋ ﺓ 102 ﺔﻛﺮﺷ ﺑ ﺔﻠﺠﺴﻣ ﳌﺎ ﺮﺷﺆ ) SBF120 ( ﺓﺪﺘﻤﳌﺍ ﺓﺮﺘﻔﻟﺍ ﻝﻼﺧ ﲔﺑ 1999 ﻭ ﻡ 2001 ﻡ. ﻲﻠﻳ ﺎﻣ ﺔﺳﺍﺭﺪﻟﺍ ﺖﺿﺮﺘﻓﺍ ﺪﻗﻭ : -ﺎﺴﻧﺮﻓ ﰲ ﺔﻴﺒﺳﺎﶈﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇﻭ ﻲﺟﺭﺎﳋﺍ ﻖﻗﺪﳌﺍ ﺔﻌﲰ ﲔﺑ ﺔﻗﻼﻋ ﺪﺟﻮﺗ ﻻ . ﻖﻴﻗﺪﺘﻟﺍ ﺐﺘﻜﻣ ﻁﺎﺒﺗﺭﺍ ﺓﺪﻣ ﲔﺑ ﺔﻗﻼﻋ ﺪﺟﻮﺗ ﻻ ﺎﺴﻧﺮﻓ ﰲ ﺔﻴﺒﺳﺎﶈﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇﻭ ﻞﻴﻤﻌﻟﺎﺑ . ) 1
( Ahmed Ebrahim, Auditing Quality, Auditor Tenure, Client Importance, and Earnings Management: An Additional
Evidence,2001, Available from:http://aaahq.org/audit/midyear/02midyear/papers/Auditing%20Conference%20Paper.pdf,( 26/03/2011 ).
) 2
( C. Piot, R. Janin, Qualité de l’audit, gouvernance et gestion du résultat comptable en France, France, Juin2004, 25ème
Congrès de l’Association Francophone de Comptabilité et 3ème Colloque International Gouvernance et Juricomptabilité,
-ﺎﺴﻧﺮﻓ ﰲ ﻖﻴﻗﺪﺗ ﺔﻨﳉ ﺩﻮﺟﻭﻭ ﺔﻴﺒﺳﺎﶈﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﲔﺑ ﺔﻴﺴﻜﻋ ﺔﻗﻼﻋ ﻙﺎﻨﻫ . -ﺎﺴﻧﺮﻓ ﰲ ﺔﻴﺒﺳﺎﶈﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇﻭ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻨﳉ ﻝﻼﻘﺘﺳﺍ ﲔﺑ ﺔﻴﺴﻜﻋ ﺔﻗﻼﻋ ﻙﺎﻨﻫ . -ﺔﻴﺒﺳﺎﶈﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇﻭ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻨﳉ ﺓﺀﺎﻔﻛ ﲔﺑ ﺔﻴﺴﻜﻋ ﺔﻗﻼﻋ ﻙﺎﻨﻫ ﺎﺴﻧﺮﻓ ﰲ . ﻲﻠﻳ ﺎﻤﻴﻓ ﺔﺳﺍﺭﺪﻟﺍ ﺎﻬﻴﻟﺇ ﺖﻠﺻﻮﺗ ﱵﻟﺍ ﺞﺋﺎﺘﻨﻟﺍ ﻢﻫﺃ ﺺﻴﺨﻠﺗ ﻦﻜﳝﻭ : ﺔﻴﻟﺎﻋ ﱯﺳﺎﳏ ﻆﻔﲢ ﺔﺟﺭﺩ ﺲﻜﻌﻳ ﻱﺬﻟﺍ ﺪﻴﺣﻮﻟﺍ ﻞﻣﺎﻌﻟﺍ ﱪﺘﻌﻳ ﺓﺭﺍﺩﻹﺍ ﺲﻠﳎ ﻞﺧﺍﺩ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻨﳉ ﺩﻮﺟﻭ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﳌﺍ ﺕﺎﻳﻮﺘﺴﻣ ﺾﻴﻔﲣ ﰲ ﰊﺎﳚﺍ ﲑﺛﺄﺗ ﻪﻟ ﺎﻫﺩﻮﺟﻭ ﻥﺃ ﺎﻤﻛ ،ﺔﻛﺮﺸﻟﺍ ﻞﺧﺍﺩ . -ﲑﺛﺄﺗ ﺩﻮﺟﻭ ﻡﺪﻋ ﻘﺘﺳﺍ ﻦﻣ ﻞﻜﻟ ﻱﻮﻨﻌﻣ ـ ﳉ ﺓﺀﺎﻔﻛﻭ ﻝﻼ ﺕﺎﻳﻮﺘﺴﻣ ﻰﻠﻋ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻨ ﺕﺎﻘﺤﺘﺴﳌﺍ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ . -ﻜﻣ ﺩﻮﺟﻭ ـ ﺒﻜﻟﺍ ﺲﻤﳋﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎ ﺓﲑ ) Big Five ( ﺕﺎﻘﺤﺘﺴﳌﺍ ﻯﻮﺘﺴﻣ ﻰﻠﻋ ﲑﺛﺄﺗ ﻱﺃ ﻪﻟ ﺲﻴﻟ ﺔﻨﻠﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺞﺋﺎﺘﻨﻟﺎﺑ ﺐﻋﻼﺘﻠﻟ ﺓﺭﺍﺩﻹﺍ ﻑﺮﻃ ﻦﻣ ﺔﻣﺪﺨﺘﺴﳌﺍ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ . -ﻮﺟﻭﻭ ﺓﺭﺍﺩﻹﺍ ﺲﻠﳎ ﻝﻼﻘﺘﺳﺍ ﻞﻣﺍﻮﻌﻟﺍ ﻦﻣ ﱪﺘﻌﻳ ،ﺓﺭﺍﺩﻹﺍ ﺔﻄﺸﻧﺃ ﺪﺻﺭ ﻰﻠﻋ ﺭﺩﺎﻗ ﲔﳘﺎﺴﳌﺍ ﻦﻋ ﻞﺜﳑ ﺩ ﺔﻛﺮﺸﻟﺍ ﻞﺧﺍﺩ ﺔﻴﺒﺳﺎﶈﺍ ﺕﺎﺒﻋﻼﺘﻟﺍ ﻦﻣ ﺪﳊﺍ ﰲ ﻢﻫﺎﺴﺗ ﱵﻟﺍ ﺔﻤﻬﳌﺍ . ﺝ . ﺔﺳﺍﺭﺩ " Tendeloo& Vanstraelen
" ، 2005 ﻥﺍﻮﻨﻌﺑ ، : " ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺎﺑﻭﺭﻭﺃ ﰲ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟﻭ " ) 1 ( ﺟﻮﳌﺍ ﺔﻗﻼﻌﻟﺍ ﺺﺤﻓ ﺔﺳﺍﺭﺪﻟﺍ ﻩﺬﻫ ﺖﻟﻭﺎﺣ ﺔﻴﺑﻭﺭﻭﻷﺍ ﺕﺎﻛﺮﺸﻟﺍ ﰲ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇﻭ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﲔﺑ ﺓﺩﻮ ﻭﺃ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﲟ ﺔﺻﺎﳋﺍ ﺕﺎﻣﻮﻠﻌﳌﺍ ﻝﺎﻤﺘﻛﺍ ﻡﺪﻋ ﺐﺒﺴﺑ ﺔﻴﺑﻭﺭﻭﻷﺍ ﻥﺍﺪﻠﺒﻟﺍ ﺾﻌﺑ ﺔﺳﺍﺭﺪﻟﺍ ﺕﺪﻌﺒﺘﺳﺍ ﺪﻗﻭ ،ﺔﺻﺎﳋﺍ ﻰﻠﻋ ﺔﺳﺍﺭﺪﻟﺍ ﺔﻨﻴﻋ ﺖﻠﻤﺘﺷﺍ ﺪﻘﻓ ﺍﺬﻟ ،ﻥﺍﺪﻠﺒﻟﺍ ﻩﺬﻫ ﰲ ﺔﻄﺷﺎﻨﻟﺍ ﺔﺻﺎﳋﺍ ﺕﺎﻛﺮﺸﻠﻟ ﺔﻴﺒﺳﺎﶈﺍ ﺕﺎﻧﺎﻴﺒﻟﺍ 120 ﺔﻛﺮﺷ ﻲﻫ ﺔﻴﺑﻭﺭﻭﺃ ﻝﻭﺩ ﺖﺳ ﻰﻠﻋ ﺔﻋﺯﻮﻣ : ﻚﻟﺫﻭ ،ﺓﺪﺤﺘﳌﺍ ﺔﻜﻠﻤﳌﺍﻭ ﺎﻴﻧﺎﺒﺳﺍ ،ﺍﺪﻨﻟﻮﻫ ،ﺎﺴﻧﺮﻓ ،ﺍﺪﻨﻠﻨﻓ ،ﺎﻜﻴﺠﻠﺑ ﻝﻼﺧ ﺓﺪﺘﻤﳌﺍ ﺓﺮﺘﻔﻟﺍ ﲔﺑ 1998 ﻭ ﻡ 2002 ﻡ ، ﻲﻫ ﺕﺎﺿﺍﺮﺘﻓﺍ ﻰﻠﻋ ﺔﺳﺍﺭﺪﻟﺍ ﻩﺬﻫ ﺖﻣﺎﻗ ﺪﻗﻭ : -ﺓﺭﻮﺼﺑ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺱﺭﺎﲤ ﺓﲑﺒﻜﻟﺍ ﺔﻌﺑﺭﻷﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻘﻗﺪﳌﺍ ﺔﺻﺎﳋﺍ ﺕﺎﻛﺮﺸﻟﺍ ﺔﻧﺭﺎﻘﻣ ﻞﻗﺃ ﻯﺮﺧﻷﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻘﻗﺪﳌﺍ ﺔﺻﺎﳋﺍ ﺕﺎﻛﺮﺸﻟﺎﺑ . -ﺔﺻﺎﳋﺍ ﺕﺎﻛﺮﺸﻠﻟ ﺔﻣﺪﻘﳌﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺕﺎﻣﺪﺧ ﺔﻴﻋﻮﻧ ﻰﻠﻋ ﲑﺛﺄﺗ ﺎﳍ ﺮﻤﺜﺘﺴﳌﺍ ﺔﻳﺎﲪ ﲔﻧﺍﻮﻗ . ﻲﻠﻳ ﺎﻤﻴﻓ ﺎﻫﺮﺼﺣ ﻦﻜﳝ ﺞﺋﺎﺘﻧ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻠﺻﻮﺗ ﺪﻗﻭ : ﰎ ﺍﺫﺇ ﻞﻗﺃ ﺓﺭﻮﺼﺑ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺱﺭﺎﲤ ﺔﺻﺎﳋﺍ ﺔﻴﺑﻭﺭﻭﻷﺍ ﺕﺎﻛﺮﺸﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺎﻬﻘﻴﻗﺪﺗ ﺓﲑﺒﻜﻟﺍ ﺔﻌﺑﺭﻷﺍ ﻖﻴﻗﺪﺘﻟﺍ . ) 1
( Brenda Van Tendeloo, Ann Vanstraelen, Earnings Management and Audit Quality in Europe: Evidence from the
ﱵﻟﺍ ﻥﺍﺪﻠﺒﻟﺍ ﻦﻤﻀﺘﺗ ﺓﺭﺍﺩﺇ ﻙﻮﻠﺴﻟ ﺔﺳﺭﺎﳑ ﻞﻗﺃ ﺔﺻﺎﳋﺍ ﺎﺎﻛﺮﺷ ﻥﻮﻜﺗ ﺮﻤﺜﺘﺴﳌﺍ ﺔﻳﺎﻤﳊ ﺔﻣﺭﺎﺻ ﲔﻧﺍﻮﻗ ﺮﻤﺜﺘﺴﳌﺍ ﺔﻳﺎﻤﳊ ﺔﻣﺭﺎﺻ ﲔﻧﺍﻮﻗ ﻰﻠﻋ ﻱﻮﺘﲢ ﻻ ﱵﻟﺍ ﻥﺍﺪﻠﺒﻟﺍ ﰲ ﺔﺻﺎﳋﺍ ﺕﺎﻛﺮﺸﻟﺎﺑ ﺔﻧﺭﺎﻘﻣ ﺡﺎﺑﺭﻷﺍ . -ﲪ ﲔﻧﺍﻮﻗﻭ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﱪﺘﻌﺗ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﻦﻣ ﺪﲢ ﱵﻟﺍ ﺔﻟﺎﻌﻔﻟﺍ ﺕﺎﻴﻟﻵﺍ ﻦﻣ ﺮﻤﺜﺘﺴﳌﺍ ﺔﻳﺎ ﺔﺻﺎﳋﺍ ﺔﻴﺑﻭﺭﻭﻷﺍ ﺕﺎﻛﺮﺸﻟﺍ ﻞﺧﺍﺩ . ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣﻭ ﺓﲑﺒﻜﻟﺍ ﺔﻌﺑﺭﻷﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻣﺪﻘﳌﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺕﺎﻣﺪﺧ ﺓﺩﻮﺟ ﲔﺑ ﻕﺮﻔﻟﺍ ﺮﻤﺜﺘﺴﳌﺍ ﺔﻳﺎﻤﳊ ﺔﻣﺭﺎﺻ ﲔﻧﺍﻮﻗ ﺎ ﻖﺒﻄﺗ ﱵﻟﺍ ﻥﺍﺪﻠﺒﻟﺍ ﰲ ﻝﺀﺎﻀﺘﻳ ﻯﺮﺧﻷﺍ . ﺡ . ﺩ ﺔﺳﺍﺭ " Piot et Janin " ، 2005 ﻥﺍﻮﻨﻌﺑ ، : " ﺎﺴﻧﺮﻓ ﰲ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇﻭ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ " ) 1 ( ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﳌﺍ ﻰﻠﻋ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﺕﺍﲑﻐﺘﻣ ﲑﺛﺄﺗ ﻯﺪﻣ ﺔﻓﺮﻌﻣ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻓﺪﻫ ) ﺔﻳﺩﺎﻌﻟﺍ ﲑﻏ ( ﰲ ﻰﻠﻋ ﺔﺳﺍﺭﺪﻟﺍ ﺔﻨﻴﻋ ﺖﻠﻤﺘﺷﺍ ﺪﻗﻭ ،ﺔﻴﺴﻧﺮﻔﻟﺍ ﺔﺌﻴﺒﻟﺍ 85 ﺔﻛﺮﺷ ﺮﺷﺆﲟ ﺔﻠﺠﺴﻣ ) SBF 120 ( ﺑ ﺕﺍﺪﻫﺎﺸﻣ ﱄﺎﲨﺈ ﺎﻫﺭﺪﻗ ﺔﻳﻮﻨﺳ 255 ﺓﺪﻫﺎﺸﻣ ﺓﺪﺘﻤﳌﺍ ﺓﺮﺘﻔﻟﺍ ﻝﻼﺧ ﲔﺑ 1999 ﻭ ﻡ 2001 ﻭ ،ﻡ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﳌﺍ ﺔﻤﻴﻗ ﺮﻳﺪﻘﺘﻟ ﺔﺳﺍﺭﺪﻟﺍ ﺓﺮﺘﻓ ﻝﻼﺧ ﻡﺍﺪﺨﺘﺳﺍ ﰎ ﺝﺫﻮﳕ " Jones " ﺝﺫﻮﳕ ﻡﺍﺪﺨﺘﺳﺍ ﻦﻋ ﻼﻀﻓ ،ﻝﺪﻌﳌﺍ " Jones " ﻖﻓﺪﺘﻟﺎﺑ ﻝﺪﻌﳌﺍ ﺔﻴﻠﻴﻐﺸﺘﻟﺍ ﺔﻄﺸﻧﻷﺍ ﻦﻣ ﻱﺪﻘﻨﻟﺍ ) ﺝﺫﻮﳕ " Ress& al.,
" ﺔﻨﺳ 1996 ﻡ( ﻲﻠﻳ ﺎﻣ ﺔﺳﺍﺭﺪﻟﺍ ﺖﺿﺮﺘﻓﺍ ﺪﻗﻭ ، : ﺓﲑﺒﻜﻟﺍ ﺲﻤﳋﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻣﺪﻘﳌﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺕﺎﻣﺪﺧ ﺓﺩﻮﺟ ﲔﺑ ﻑﻼﺘﺧﺍ ﺪﺟﻮﻳ ﻻ ﻯﺮﺧﻷﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣﻭ . -ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﺾﻴﻔﲣ ﰲ ﰊﺎﳚﺇ ﺮﺛﺃ ﻪﻟ ﻞﻴﻤﻌﻟﺎﺑ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺘﻜﻣ ﻁﺎﺒﺗﺭﺍ ﺓﺮﺘﻓ ﻝﻮﻃ . ﻞﻠﻘﻳ ﻖﻴﻗﺪﺗ ﺔﻨﳉ ﺩﻮﺟﻭ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﻦﻣ . -ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﻦﻣ ﺪﳛ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻨﳉ ﻝﻼﻘﺘﺳﺍ . ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻠﺻﻮﺗ ﺪﻗﻭ ﻲﻠﻳ ﺎﻤﻴﻓ ﺎﻫﺮﺼﺣ ﻦﻜﳝ ﺔﻤﻬﻣ ﺞﺋﺎﺘﻧ : ﺓﲑﺒﻜﻟﺍ ﺲﻤﳋﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ،ﺔﻴﻜﻳﺮﻣﻷﺍ ﺓﺪﺤﺘﳌﺍ ﺕﺎﻳﻻﻮﻟﺍ ﰲ ﺖﻳﺮﺟﺃ ﱵﻟﺍ ﺕﺎﺳﺍﺭﺪﻟﺍ ﺲﻜﻋ ﻰﻠﻋ ﺨﻨﻣ ﺔﻳﺭﺎﻴﺘﺧﺍ ﺕﺎﻘﺤﺘﺴﻣ ﺕﺎﻳﻮﺘﺴﲟ ﻂﺒﺗﺮﺗ ﻻ ﻯﺮﺧﻷﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻦﻋ ﻒﻠﺘﲣ ﻻ ﺎﺃ ﺎﻤﻛ ،ﺔﻀﻔ ﻑﺮﻃ ﻦﻣ ﺔﻣﺪﻘﳌﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺕﺎﻣﺪﺧ ﲔﺑ ﻕﺮﻓ ﺪﺟﻮﻳ ﻻ ﱄﺎﺘﻟﺎﺑﻭ ،ﺎﻬﻨﻋ ﻦﻠﻌﳌﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺩﻮﲜ ﻖﻠﻌﺘﻳ ﺎﻤﻴﻓ ﻩﺬﻫ ﻥﺎﺜﺣﺎﺒﻟﺍ ﺮﺴﻔﻳﻭ ،ﺔﻴﺴﻧﺮﻔﻟﺍ ﺔﺌﻴﺒﻟﺍ ﰲ ﻯﺮﺧﻷﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣﻭ ﺓﲑﺒﻜﻟﺍ ﺲﻤﳋﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻟﺍ ﺔﺌﻴﺒﻟﺍ ﻑﻼﺘﺧﺍ ﻥﺄﺑ ﺔﺠﻴﺘﻨﻟﺍ ﻦﻣ ﻞﻠﻘﻳ ،ﺩﺪﺸﺘﻟﺍ ﺔﺟﺭﺩ ﺚﻴﺣ ﻦﻣ ﺔﻴﻜﻳﺮﻣﻷﺍ ﺎﲑﻈﻧ ﻦﻋ ﺔﻴﺴﻧﺮﻔﻟﺍ ﺔﻴﻧﻮﻧﺎﻘ ﻦﻣ ﻞﻠﻘﻳ ﺎﳑ ،ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﻦﻋ ﻪﻔﺸﻛ ﻡﺪﻋ ﺔﻟﺎﺣ ﰲ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺘﻜﳌ ﺔﻴﻧﻮﻧﺎﻘﻟﺍ ﺔﻟﺀﺎﺴﳌﺍ ﺮﻄﺧ ﺕﺎﺳﺭﺎﻤﳌﺍ ﻩﺬﻫ ﻒﺸﻜﻟ ﻡﺯﻼﻟﺍ ﺪﻬﳉﺍ ﻝﺬﺒﻟ ﺓﲑﺒﻜﻟﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻡﺎﻤﺘﻫﺍ . ) 1
( Charles Piot, Rémi Janin, Audit Quality and Earnings Management in France, July 2005, Available from:
ﻝﻮﻃ ﲔﺑ ﺔﻴﺑﺎﳚﺍ ﺔﻗﻼﻋ ﺩﻮﺟﻭ ﻡﺪﻋ ﲏﺒﺗ ﻮﳓ ﺔﻨﻴﻌﻟﺍ ﺕﺎﻛﺮﺷ ﻩﺎﲡﺍﻭ ﻞﻴﻤﻌﻟﺎﺑ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺘﻜﻣ ﻁﺎﺒﺗﺭﺍ ﺓﺮﺘﻓ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻙﻮﻠﺳ . ﻦﻣ ﺪﻳﺰﻳﻭ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﳌﺍ ﲑﺛﺄﺗ ﺾﻴﻔﲣ ﻰﻠﻋ ﺪﻋﺎﺴﻳ ﺓﺭﺍﺩﻹﺍ ﺲﻠﳎ ﻞﺧﺍﺩ ﻖﻴﻗﺪﺗ ﺔﻨﳉ ﺩﻮﺟﻭ ﺔﻨﻠﻌﳌﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺩﻮﺟ . ﺥ . ﺔﺳﺍﺭﺩ " Wang Xinhan " ، 2005 ﻥﺍﻮﻨﻌﺑ ، : " ﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ـ ﺭ ،ﺡﺎ ﻖﻗﺪﳌﺍ ﻊﻗﻮﻣﻭ ﻖﻴﻗﺪﺘﻟﺍ ﻱﺃ " ) 1 ( ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﲔﺑ ﺓﺩﻮﺟﻮﳌﺍ ﺔﻗﻼﻌﻟﺍ ﺺﺤﻓ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻓﺪﻫ ﺔﻬﺟ ﻦﻣ ﻖﻴﻗﺪﺘﻟﺍ ﺮﻳﺮﻘﺗﻭ ، ﻊﻗﻮﻣﻭ ﻖﻗﺪﳌﺍ ) ﱯﻨﺟﺃ ﻭﺃ ﻲﻠﳏ ﻖﻗﺪﻣ ( ﻛﺮﺸﻟﺍ ﻊﻴﲨ ﻰﻠﻋ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻠﻤﺘﺷﺍ ﺪﻗﻭ ،ﻯﺮﺧﺃ ﺔﻬﺟ ﻦﻣ ـ ﺔﺟﺭﺪﳌﺍ ﺔﻴﻨﻴﺼﻟﺍ ﺕﺎ ﺎﻫﺩﺪﻋﻭ ﱄﺎﳌﺍ ﻕﻮﺴﻟﺎﺑ 986 ﻣ ﱄﺎﲨﺈﺑ ﺔﻛﺮﺷ ﺎﻫﺭﺪﻗ ﺕﺍﺪﻫﺎﺸ 3944 ﺓﺪﻫﺎﺸﻣ ﺓﺪﺘﻤﳌﺍ ﺓﺮﺘﻔﻟﺍ ﻝﻼﺧ ﲔﺑ 1998 ﻡ ﻭ 2001 ﺩﻭﺪﺣ ﰲ ﺕﺮﻘﺘﺳﺍ ﺪﻘﻓ ﺔﺳﺍﺭﺪﻟﺍ ﺔﻨﻴﻋ ﺎﻣﺃ ،ﻡ 3364 ﻥﺍﺪﻘﻓ ﻞﺜﻣ ﻖﺋﺍﻮﻌﻟﺍ ﺾﻌﺑ ﺩﻮﺟﻮﻟ ﺍﺮﻈﻧ ﺓﺪﻫﺎﺸﻣ ﺔﺳﺍﺭﺪﻟﺍ ﺓﺮﺘﻓ ﻝﻼﺧ ﺮﺋﺎﺴﺧ ﺎﻬﻘﻴﻘﺤﺘﻟ ﺕﺎﻛﺮﺸﻟﺍ ﺾﻌﺑ ﺩﺎﻌﺒﺘﺳﺍ ﱃﺇ ﺔﻓﺎﺿﻹﺎﺑ ﺕﺎﻛﺮﺸﻟﺍ ﺾﻌﺒﻟ ﺔﻴﻟﺎﳌﺍ ﺕﺎﻧﺎﻴﺒﻟﺍ . ﻟﺍ ﺖﺿﺮﺘﻓﺍ ﺪﻗﻭ ﻲﻠﻳ ﺎﻣ ﺔﺳﺍﺭﺪ : -ﺔﻟﺪﻌﻣ ﻖﻴﻗﺪﺗ ﺮﻳﺭﺎﻘﺗ ﻰﻠﻋ ﻝﻮﺼﺤﻠﻟ ﺔﺿﺮﻋ ﺮﺜﻛﺃ ﲑﺒﻛ ﻞﻜﺸﺑ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺱﺭﺎﲤ ﱵﻟﺍ ﺕﺎﻛﺮﺸﻟﺍ . -ﺍﺩﺇ ﲔﺑ ﺔﻳﻮﻗ ﺔﻗﻼﻋ ﺩﻮﺟﻭ ﻖﻴﻗﺪﺘﻟﺍ ﺮﻳﺭﺎﻘﺗﻭ ﺡﺎﺑﺭﻷﺍ ﺓﺭ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻘﻗﺪﳌﺍ ﺕﺎﻛﺮﺸﻟﺍ ﰲ ﺔﻴﺒﻨﺟﻷﺍ ) non-local auditors (. -ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻘﻗﺪﳌﺍ ﺕﺎﻛﺮﺸﻟﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻙﻮﻠﺴﻟ ﺔﺳﺭﺎﳑ ﻞﻗﺃ ﺔﻴﺒﻨﺟﻷﺍ . ﺔﺳﺍﺭﺩ ﺖﻠﺻﻮﺗ ﺪﻗﻭ " Xinhan " ﻲﻠﻳ ﺎﻤﻴﻓ ﺎﻬﺼﻴﺨﻠﺗ ﻦﻜﳝ ﺞﺋﺎﺘﻧ ﱃﺇ : ﺔﻳﺩﺮﻃ ﺔﻗﻼﻋ ﺩﻮﺟﻭ ) ﺔﺒﺟﻮﻣ ( ﺔﻗﻼﻌﻟﺍ ﻩﺬﻫﻭ ،ﺔﻟﺪـﻌﳌﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺮﻳﺭﺎﻘﺗﻭ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﲔﺑ ﺔﻴﺒﻨﺟﻷﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺕﺎﻛﺮﺸﻟﺍ ﻖﻴﻗﺪﺗ ﻢﺘﻳ ﺎﻣﺪﻨﻋ ﺯﺰﻌﺘﺗ . -ﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻙﻮﻠﺴﻟ ﺔﺳﺭﺎﳑ ﻞﻗﺃ ﺔﻴﺒﻨﺟﻷﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺎﻬﻘﻴﻗﺪﺗ ﻢﺘﻳ ﱵﻟﺍ ﺕﺎﻛﺮﺸﻟ ﺔﻴﻠﶈﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻘﻗﺪﳌﺍ ﺕﺎﻛﺮﺸﻟﺎﺑ ﺔﻧﺭﺎﻘﻣ . ) 1
( Wang Xinhan, Earnings Management, Audit opinion and Auditor location, Master of Philosophy, The Department of
Accounting, City University of Hong Kong, China, 2005, Available from: http://lbms03.cityu.edu.hk/theses/c_ftt/mphil-ac-b19885763f.pdf,( 03/02/2011 ).
ﺩ.
ﺔﺳﺍﺭﺩ " Chen & al.,
" ، 2006 ﻥﺍﻮﻨﻌﺑ ، : " ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇﻭ ،ﻲﻋﺎﻨﺼﻟﺍ ﺺﺼﺨﺘﻟﺍ ،ﻖﻗﺪﳌﺍ ﺔﻌﲰ : ﻦﻣ ﺔﻟﺩﺃ ﺔﻴﻧﺍﻮﻳﺎﺘﻟﺍ ﺕﺎﻛﺮﺸﻟﺍ " ) 1 ( ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇﻭ ﻲﻋﺎﻨﺼﻟﺍ ﻪﺼﺼﲣﻭ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺘﻜﻣ ﺔﻌﲰ ﲔﺑ ﺓﺩﻮﺟﻮﳌﺍ ﺔﻗﻼﻌﻟﺍ ﺺﺤﻓ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻓﺪﻫ ﻥﺍﻮﻳﺎﺗ ﺔﺻﺭﻮﺒﺑ ﺔﺟﺭﺪﳌﺍ ﺔﻴﻧﺍﻮﻳﺎﺘﻟﺍ ﺕﺎﻛﺮﺸﻟﺍ ﻦﻣ ﺔﻨﻴﻋ ﻞﺧﺍﺩ )
TSE& GreTai Securities Market
( ﻂﺸﻨﺗ ﱵﻟﺍﻭ ﺕﺎﻳﻻﻮﻟﺎﺑ ﺔﻧﺭﺎﻘﻣ ﻖﻗﺪﻤﻠﻟ ﺔﻴﻧﻮﻧﺎﻘﻟﺍ ﺔﻟﺀﺎﺴﳌﺍ ﺮﻄﺧ ﺎﻬﻴﻓ ﻞﻘﻳ ﺔﺌﻴﺑ ﰲ ،ﺔﻴﻜﻳﺮﻣﻷﺍ ﺓﺪﺤﺘﳌﺍ ﻰﻠﻋ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻠﻤﺘﺷﺍ ﺪﻗﻭ ﺎﻫﺭﺪﻗ ﺕﺍﺪﻫﺎﺸﻣ ﱄﺎﲨﺈﺑ ﱄﺎﳌﺍ ﻕﻮﺴﻟﺎﺑ ﺔﺟﺭﺪﳌﺍ ﺔﻴﻧﺍﻮﻳﺎﺘﻟﺍ ﺕﺎﻛﺮﺸﻟﺍ ﻊﻴﲨ 5355 ﺓﺪﻫﺎﺸﻣ ﺓﺪﺘﻤﳌﺍ ﺓﺮﺘﻔﻟﺍ ﻝﻼﺧ ﲔﺑ 1998 ﻭ ﻡ 2002 ﻡ، ﺩﻭﺪﺣ ﰲ ﺕﺮﻘﺘﺳﺍ ﺪﻘﻓ ﺔﻴﺋﺎﻬﻨﻟﺍ ﺔﻨﻴﻌﻟﺍ ﺎﻣﺃ 2324 ،ﺓﺪﻫﺎﺸﻣ ﻲﻠﻳ ﺎﻣ ﺔﺳﺍﺭﺪﻟﺍ ﺖﺿﺮﺘﻓﺍﻭ : -ﻴﻧﺍﻮﻳﺎﺘﻟﺍ ﺕﺎﻛﺮﺸﻟﺍ ﺴﻤﳋﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻘﻗﺪﳌﺍ ﺔ ﺔ ﺒﻜﻟﺍ ﺓﲑ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﻙﻮﻠﺴﻟ ﺔﺳﺭﺎﳑ ﻞﻗﺃ ﺓﲑﺒﻜﻟﺍ ﲑﻏ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻘﻗﺪﳌﺍ ﺕﺎﻛﺮﺸﻟﺎﺑ ﺔﻧﺭﺎﻘﻣ ) non-Big5 (. ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﻤﳌ ﲏﺒﺗ ﻞﻗﺃ ﺔﻋﺎﻨﺼﻟﺍ ﰲ ﺔﺼﺼﺨﺘﻣ ﻖﻴﻗﺪﺗ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻘﻗﺪﳌﺍ ﺔﻴﻧﺍﻮﻳﺎﺘﻟﺍ ﺕﺎﻛﺮﺸﻟﺍ ﺮﺸﻟﺎﺑ ﺔﻧﺭﺎﻘﻣ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻘﻗﺪﳌﺍ ﺕﺎﻛ ﻟﺍ ﲑﻏ ﻖﻴﻗﺪﺘ ﳌﺍ ﺔﻋﺎﻨﺼﻟﺍ ﰲ ﺔﺼﺼﺨﺘ . ﻭ ﱵﻟﺍ ﺞﺋﺎﺘﻨﻟﺍ ﺺﻴﺨﻠﺗ ﻦﻜﳝ ﺖﻠﺻﻮﺗ ﺎﻬﻴﻟﺇ ﻲﻠﻳ ﺎﻤﻴﻓ ﺔﺳﺍﺭﺪﻟﺍ : -ﺴﻤﳋﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻘﻗﺪﳌﺍ ﺔﻴﻧﺍﻮﻳﺎﺘﻟﺍ ﺕﺎﻛﺮﺸﻟﺍ ﺔ ﺓﺭﺍﺩﺇ ﻙﻮﻠﺴﻟ ﺔﺳﺭﺎﳑ ﻞﻗﺃ ﺓﲑﺒﻜﻟﺍ ﻅﺎﻔﳊﺍ ﺽﺮﻐﻟﻭ ﺓﲑﺒﻜﻟﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻥﺃ ﻚﻟﺫ ﲑﺴﻔﺗﻭ ،ﺡﺎﺑﺭﻷﺍ ﺓﺩﻮﺟ ﻊﻓﺮﺑ ﻡﻮﻘﺗ ﺎﻬﺘﻌﲰ ﻰﻠﻋ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺎﺑ ﺔﻳﺮﻫﻮﺟ ﺕﺎﻔﻟﺎﳐ ﻭﺃ ﺀﺎﻄﺧﺃ ﻱﺃ ﻑﺎﺸﺘﻛﺍ ﻑﺪ ﺎﻬﻓﺮﻃ ﻦﻣ ﺔﻣﺪﻘﳌﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺕﺎﻣﺪﺧ . ﺔﺳﺭﺎﳑ ﻞﻗﺃ ﺔﻋﺎﻨﺼﻟﺍ ﰲ ﺔﺼﺼﺨﺘﻣ ﻖﻴﻗﺪﺗ ﺐﺗﺎﻜﻣ ﻑﺮﻃ ﻦﻣ ﺔﻴﻟﺎﳌﺍ ﺎﻬﻤﺋﺍﻮﻗ ﻖﻴﻗﺪﺗ ﰎ ﱵﻟﺍ ﺕﺎﻛﺮﺸﻟﺍ ﻟ ﻙﻮﻠﺴ ﻃ ﻦﻣ ﺔﻘﻗﺪﳌﺍ ﻯﺮﺧﻷﺍ ﺕﺎﻛﺮﺸﻟﺎﺑ ﺔﻧﺭﺎﻘﻣ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﰲ ﺔﺼﺼﺨﺘﻣ ﲑﻏ ﻖﻴﻗﺪﺗ ﺐﺗﺎﻜﻣ ﻑﺮ ﻊﺳﻭﺃ ﺓﱪﺧﻭ ﺔﻓﺮﻌﻣ ﻪﺒﺴﻜﻳ ﺔﻨﻴﻌﻣ ﺔﻋﺎﻨﺻ ﰲ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺘﻜﻣ ﺺﺼﲣ ﻥﺃ ﻰﻠﻋ ﻝﺪﻳ ﺎﻣ ﺍﺬﻫﻭ ،ﺔﻋﺎﻨﺼﻟﺍ ﻞﻴﻤﻌﻠﻟ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺎﺑ ﺔﻳﺮﻫﻮﳉﺍ ﺕﺎﻔﻟﺎﺨﳌﺍﻭ ﺀﺎﻄﺧﻷﺍ ﻑﺎﺸﺘﻛﺍ ﻰﻠﻋ ﻩﺪﻋﺎﺴﻳ ﺎﲟ . ﺫ. ﺔﺳﺍﺭﺩ " Fatma Zehri " ، 2006 ﻥﺍﻮﻨﻌﺑ ، : " ﺍ ﺓﺭﺍﺩﺇﻭ ﻲﺟﺭﺎﳋﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﺔﻴﺒﺳﺎﶈﺍ ﺡﺎـﺑﺭﻷ : ﺔﺳﺍﺭﺩ ﺲﻧﻮﺗ ﺔﻟﺎﺣ " ) 2 ( ﻯﻮﺘﺴﻣ ﻰﻠﻋ ﻲﺟﺭﺎﳋﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟﻭ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﲔﺑ ﺓﺩﻮﺟﻮﳌﺍ ﺔﻗﻼﻌﻟﺍ ﺺﺤﻓ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﻩﺬﻫ ﺖﻓﺪﻫ ﻭ ،ﻲﺴﻧﻮﺘﻟﺍ ﺩﺎﺼﺘﻗﻻﺍ ﺪﻗ ﺕﱪﻋ ﺔﺳﺍﺭﺪﻟﺍ ﺎﳘ ﲔﻴﺳﺎﺳﺃ ﻦﻳﲑﻐﺘﲟ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﻦﻋ : ﻖﻗﺪﳌﺍ ﻁﺎﺒﺗﺭﺍ ﺓﺪﻣﻭ ﻖﻗﺪﳌﺍ ﺔﻌﲰ ﻖﻴﻗﺪﺘﻟﺍ ﻞﳏ ﻞﻴﻤﻌﻟﺎﺑ ، ﺎﻤﻛ ﻰﻠﻋ ﺔﺳﺍﺭﺪﻟﺍ ﺔﻨﻴﻋ ﺖﻠﻤﺘﺷﺍ 93 ﺔﺴﺳﺆﻣ ﺲﻧﻮﺗ ﺔﺻﺭﻮﺒﺑ ﺔﺟﺭﺪﻣ ﲑﻏﻭ ﺔﺟﺭﺪﻣ ﺔﻴﺴﻧﻮﺗ ) 1
( Ken Y. Chen, Shan-Ying Wu, Jian Zhou, Auditor brand name, industry specialisation, and earnings management:
evidence from Taiwanese companies, The International Journal of Accounting, Auditing, and Performance Evaluation, Vol.
3, Issue.2,2006, Available from:http://ir.lib.ksu.edu.tw/bitstream/987654321/3130/1/IJAAPE,( 17/04/2011 ).
) 2
( Fatma Zehri, Qualité d’audit externe et gestion des résultats comptables: Cas de la Tunisie, La comptabilité, le contrôle
ﻲﻫ ﻁﺎﺸﻧ ﺕﺎﻋﺎﻄﻗ ﺲﲬ ﻰﻠﻋ ﺔﻋﺯﻮﻣ : ﻨﺼﻟﺍ ـ ﻚﻟﺫﻭ ،ﺔﺣﺎﻴﺴﻟﺍﻭ ﺓﺭﺎﺠﺘﻟﺍ ،ﺕﺎﻣﺪﳋﺍ ،ﺔﺣﻼﻔﻟﺍ ،ﺔﻋﺎ ﺓﺮﺘﻔﻟﺍ ﻝﻼﺧ ﲔﺑ ﺓﺪﺘﻤﳌﺍ 1997 ﻡ ﻭ 2000 ﻡ. ﻲﻫ ﺕﺎﺿﺍﺮﺘﻓﺍ ﺓﺪﻋ ﻰﻠﻋ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻴﻨﺑ ﺪﻗﻭ : ﺔﻴﺴﻜﻋ ﺔﻗﻼﻋ ﺪﺟﻮﺗ ﻻ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﲔﺑ ﻲﺟﺭﺎﳋﺍ ﺔﻴﺒﺳﺎﶈﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇﻭ . -ﻖﻗﺪﳌﺍ ﺔﻌﲰﻭ ﺔﻴﺒﺳﺎﶈﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﲔﺑ ﺔﻴﺴﻜﻋ ﺔﻗﻼﻋ ﺪﺟﻮﺗ ﻻ . -ﻖﻴﻗﺪﺘﻟﺍ ﻞﳏ ﻞﻴﻤﻌﻟﺎﺑ ﻖﻗﺪﳌﺍ ﻁﺎﺒﺗﺭﺍ ﺓﺪﻣﻭ ﺔﻴﺒﺳﺎﶈﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﲔﺑ ﺔﻳﺩﺮﻃ ﺔﻗﻼﻋ ﺪﺟﻮﺗ . ﺖﻠﺻﻮﺗ ﺪﻗﻭ ﺔﺳﺍﺭﺩ " Zehri " ﺎﻤﻴﻓ ﺎﻬﺼﻴﺨﻠﺗ ﻦﻜﳝ ﺔﻤﻬﻣ ﺞﺋﺎﺘﻧ ﱃﺇ ﻲﻠﻳ : -ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﺓﲑﺒﻜﻟﺍ ﺔﻌﺑﺭﻷﺍ ) Big Four ( ﻑﺮﻃ ﻦﻣ ﺔﻌﺒﺘﳌﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﻦﻣ ﻞﻠﻘﺗ ﻻ ﺔﻴﺴﻧﻮﺘﻟﺍ ﺕﺎﺴﺳﺆﳌﺍ ﺓﺭﺍﺩﺇ . -ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﻤﻠﻟ ﺓﺭﺍﺩﻹﺍ ﻡﺍﺪﺨﺘﺳﺍ ﻦﻣ ﲑﺒﻛ ﻞﻜﺸﺑ ﺪﲢ ﺔﻴﻠﶈﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ . -ﺍ ﻰﻠﻋ ﺎﺒﻠﺳ ﺮﺛﺆﻳ ﻖﻴﻗﺪﺘﻟ-ﺍ ﻞﳏ ﻞﻴﻤﻌﻟﺎﺑ ﻖﻗﺪﳌ-ﺍ ﻁﺎﺒﺗﺭ-ﺍ ﺓﺮﺘﻓ ﻝﻮﻃ ﺔﻴﻗﺍﺪﺼﻣ ﱄﺎﺘﻟﺎﺑﻭ ﲔﻘﻗﺪﳌﺍ ﺔﻴﻟﻼﻘﺘﺳ ﻥﺃ ﻚﻟﺫ ﲑﺴﻔﺗﻭ ،ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺍ ﺎﻬﻨﻤﻀﺘﺗ ﱵﻟﺍ ﺕﺎﻣﻮﻠﻌﳌﺍ ﱃﺇ ﻱﺩﺆﻳ ﻞﻴﻤﻌﻟﺎﺑ ﻖﻗﺪﳌﺍ ﻁﺎﺒﺗﺭﺍ ﺓﺪﻣ ﻝﻮﻃ ﻦﻣ ﻉﻮﻧ ﻖﻠﺧ ﻖﻴﻗﺪﺘﻟﺍ ﺕﺍﺀﺍﺮﺟﺇ ﻞﻴﻠﻘﺗ ﱃﺇ ﻱﺩﺆﻳ ﺎﲟ ﻖﻴﻗﺪﺘﻟﺍ ﻞﳏ ﺔﺴﺳﺆﳌﺍﻭ ﻖﻗﺪﳌﺍ ﲔﺑ ﺎﺿﺮﻟﺍ ، ﱄﺎﺘﻟﺎﺑﻭ ﻳﺮﻫﻮﳉﺍ ﺕﺎﻔﻟﺎﺨﳌﺍﻭ ﺀﺎﻄﺧﻷﺍ ﻒﺸﻛ ﻡﺪﻋ ﻞﻴﻤﻌﻠﻟ ﺔﻴﻟﺎﳌﺍ ﻢﺋﺍﻮﻘﻟﺎﺑ ﺔ . ﺭ. ﺔﺳﺍﺭﺩ " Jenkins & al.,
" ، 2006 ﻥﺍﻮﻨﻌﺑ ، : " ﺑﺭﻷﺍ ﺓﺩﻮﺟ ﻑﺍﺮﳓﺍ ـ ﺛﺄﺗﻭ ﺡﺎ ﲑ ﺕﺎﺑﺎﺴﳊﺍ ﻲﻘﻗﺪﻣ ﺺﺼﲣ ﺔﻋﺎﻨﺼﻟﺍ ﰲ " ) 1 ( ﺕﺎﻓﺍﺮﳓﺍ ﻰﻠﻋ ﺔﺑﺎﻗﺮﻟﺍ ﰲ ﺎﻴﻋﺎﻨﺻ ﲔﺼﺼﺨﺘﳌﺍ ﺕﺎﺑﺎﺴﳊﺍ ﻲﻘﻗﺪﻣ ﺓﺀﺎﻔﻛ ﻯﺪﻣ ﺭﺎﺒﺘﺧﺍ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻓﺪﻫ ﲑﻐﺘﻣ ﺱﺎﻴﻗ ﰎ ﺚﻴﺣ ،ﺡﺎﺑﺭﻷﺍ ﺓﺩﻮﺟ ﻦﻣ ﻞﻛ ﻡﺍﺪﺨﺘﺳﺎﺑ ﺡﺎﺑﺭﻷﺍ ﺓﺩﻮﺟ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﳌﺍ ﻢﺠﺣ ) ﺓﺩﺎﻋ ﱵﻟﺍ ﺡﺎﺑﺭﻷﺍ ﺓﺩﻮﳉ ﻞﻳﺪﺒﻛ ﻡﺪﺨﺘﺴﺗ ﺎﻣ ( ﻭ ﺡﺎﺑﺭﻷﺍ ﺔﻣﺀﻼﻣ ﺔﻤﻴﻗ ﺡﺎﺑﺭﻷﺍ ﺔﺑﺎﺠﺘﺳﺍ ﻞﻣﺎﻌﲟ ﺎﻬﺳﺎﻴﻗ ﰎ ﱵﻟﺍ ) Earnings response coefficients ( ، ﻟ ﺔﻴﻗﻮﺴﻟﺍ ﺔﺼﳊﺍ ﺱﺎﻴﻘﻣ ﻡﺍﺪﺨﺘﺳﺎﺑ ﻖﻗﺪﻤﻠﻟ ﻲﻋﺎﻨﺼﻟﺍ ﺺﺼﺨﺘﻟﺍ ﺱﺎﻴﻗ ﰎ ﺎﻤﻛ ﻖﻗﺪﻤﻠ ﺔﺒﺴﻨﺑ ﺎﻫﺪﻳﺪﲢ ﰎ ﱵﻟﺍﻭ 20 -25 % ﻕﺍﺭﻭﻷﺍ ﻕﻮﺳ ﰲ ﺓﺪﻴﻘﳌﺍ ﺕﺎﻛﺮﺸﻟﺍ ﻦﻣ ﺔﻨﻴﻋ ﻰﻠﻋ ﺔﺳﺍﺭﺪﻟﺍ ﺀﺍﺮﺟﺇ ﰎ ﺪﻗﻭ ، ﺔﻴﻜﻳﺮﻣﻷﺍ ﺔﻴﻟﺎﳌﺍ ﺓﺪﺘﻤﳌﺍ ﺓﺮﺘﻔﻟﺍ ﻝﻼﺧ ﲔﺑ 1990 ﻭ ﻡ 1999 ﻡ ﻥﺃ ﻦﻜﳝ ﻻ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻴﻠﻤﻋ ﻥﺃ ﺔﺳﺍﺭﺪﻟﺍ ﺖﺿﺮﺘﻓﺍ ﺪﻗﻭ ، ﻻﺇ ،ﻡﺎﺗ ﻞﻜﺸﺑ ﺡﺎﺑﺭﻷﺍ ﺓﺩﻮﺟ ﰲ ﻑﺍﺮﳓﻻﺍ ﻊﻨﲟ ﻡﻮﻘﺗ ﺔﻄﺳﺍﻮﺑ ﺔﻣﺪﻘﳌﺍ ﺔﻌﻔﺗﺮﳌﺍ ﺓﺩﻮﳉﺍ ﺕﺍﺫ ﻖﻴﻗﺪﺘﻟﺍ ﺕﺎﻣﺪﺧ ﻥﺃ ﺡﺎﺑﺭﻷﺍ ﺓﺩﻮﺟ ﻑﺍﺮﳓﺍ ﻰﻠﻋ ﺔﺑﺎﻗﺮﻟﺍ ﻖﻘﲢ ﻥﺃ ﻦﻜﳝ ﺎﻴﻋﺎﻨﺻ ﲔﺼﺼﺨﺘﻣ ﲔﻘﻗﺪﻣ . ) 1
( David S. Jenkins, Gregory D. Kane, Uma Velury, Earnings quality decline and the effect of industry specialist auditors:
ﻲﻠﻳ ﺎﻤﻴﻓ ﺎﻫﺮﺼﺣ ﻦﻜﳝ ﺔﺳﺍﺭﺪﻟﺍ ﺎﻬﻴﻟﺇ ﺖﻠﺻﻮﺗ ﱵﻟﺍ ﺞﺋﺎﺘﻨﻟﺍ ﻢﻫﺃ : -ﺔﻨﻴﻌﻟﺍ ﺕﺎﻛﺮﺸﻟ ﺡﺎﺑﺭﻷﺍ ﺔﺑﺎﺠﺘﺳﺍ ﻞﻣﺎﻌﻣ ﺽﺎﻔﳔﺍﻭ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﳌﺍ ﻯﻮﺘﺴﻣ ﻉﺎﻔﺗﺭﺍ ﺎﻣ ﻮﻫﻭ ، ﺓﺮﺘﻓ ﻝﻼﺧ ﺡﺎﺑﺭﻷﺍ ﺓﺩﻮﺟ ﺽﺎﻔﳔﺍ ﻰﻠﻋ ﻝﺪﻳ ﺔﺳﺍﺭﺪﻟﺍ ﺎﻛﺮﺷ ﻞﻜﻟ ﺕ ﺎﻬﻘﻴﻗﺪﺗ ﰎ ﱵﻟﺍ ﺀﺍﻮﺳ ﺔﻨﻴﻌﻟﺍ ﱪﻛﺃ ﺔﺟﺭﺪﺑ ﻥﺎﻛ ﻑﺍﺮﳓﻻﺍ ﻥﺃ ﻻﺇ ،ﺎﻴﻋﺎﻨﺻ ﲔﺼﺼﺨﺘﳌﺍ ﲑﻏ ﻭﺃ ﺎﻴﻋﺎﻨﺻ ﲔﺼﺼﺨﺘﻣ ﲔﻘﻗﺪﻣ ﺔﻄﺳﺍﻮﺑ ﻗﺪﳌﺍ ﻥﺃ ﲏﻌﻳ ﺎﳑ ،ﺎﻴﻋﺎﻨﺻ ﲔﺼﺼﺨﺘﻣ ﲑﻏ ﲔﻘﻗﺪﻣ ﺔﻄﺳﺍﻮﺑ ﺎﻬﻘﻴﻗﺪﺗ ﰎ ﱵﻟﺍ ﺕﺎﻛﺮﺸﻟﺍ ﰲ ﲔﻘ ﺍﺬﻫ ﻊﻨﻣ ﻰﻠﻋ ﻦﻳﺭﺩﺎﻗ ﲑﻏ ﻢﻬﻨﻜﻟ ﺡﺎﺑﺭﻷﺍ ﺓﺩﻮﺟ ﻑﺍﺮﳓﺍ ﺾﻴﻔﲣ ﻰﻠﻋ ﻦﻳﺭﺩﺎﻗ ﺎﻴﻋﺎﻨﺻ ﲔﺼﺼﺨﺘﳌﺍ ﺔﻠﻣﺎﻛ ﺔﺟﺭﺪﺑ ﻑﺍﺮﳓﻻﺍ . ﻞﻜﺸﺑ ﻞﻗﺃ ﻥﺎﻛ ﺡﺎﺑﺭﻷﺍ ﺔﺑﺎﺠﺘﺳﺍ ﻞﻣﺎﻌﻣ ﰲ ﺽﺎﻔﳔﻻﺍﻭ ﺔﻳﺭﺎﻴﺘﺧﻻﺍ ﺕﺎﻘﺤﺘﺴﳌﺍ ﻢﺠﺣ ﰲ ﺓﺩﺎﻳﺰﻟﺍ ﻨﺻ ﲔﺼﺼﺨﺘﻣ ﺕﺎﺑﺎﺴﺣ ﻲﻘﻗﺪﻣ ﻑﺮﻃ ﻦﻣ ﺎﻬﻘﻴﻗﺪﺗ ﰎ ﱵﻟﺍ ﺕﺎﻛﺮﺸﻟﺍ ﰲ ﻱﺮﻫﻮﺟ ﺎﻴﻋﺎ . ﺯ. ﺔﺳﺍﺭﺩ " ﻰﺴﻴﻋ ﺪﻤﳏ ﻞﻣﺎﻛ ﲑﲰ " ، 2008 ﻥﺍﻮﻨﻌﺑ ، " : ﻌﺟﺍﺮﳌﺍ ﺓﺩﻮﺟ ﺮﺛﺃ ـ ﺓﺭﺍﺩﺇ ﺕﺎﻴﻠﻤﻋ ﻰﻠﻋ ﺔﻴﺟﺭﺎﳋﺍ ﺔ ﺡﺎﺑﺭﻷﺍ : ﺔﻴﻘﻴﺒﻄﺗ ﺔﺳﺍﺭﺩ " ) 1 ( ﻪﺒﻌﻠﺗ ﻱﺬﻟﺍ ﺭﻭﺪﻟﺍ ﺯﺍﺮﺑﺇ ﱃﺇ ﺔﻓﺎﺿﻹﺎﺑ ،ﺎﻬﻴﻠﻋ ﺓﺮﺛﺆﳌﺍ ﻞﻣﺍﻮﻌﻟﺍﻭ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻴﻠﻤﻋ ﺓﺩﻮﺟ ﻢﻬﻓ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻓﺪﻫ ﻜﻟﺍ ﰲ ﻲﺟﺭﺎﳋﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻴﻠﻤﻋ ﰎ ﺚﺤﺒﻟﺍ ﻑﺍﺪﻫﺃ ﻖﻴﻘﺤﺘﻟﻭ ،ﻱﺮﺼﳌﺍ ﻕﻮﺴﻟﺍ ﰲ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﺳﺭﺎﳑ ﻦﻋ ﻒﺸ ﺎﻬﻣﺍﻮﻗ ﺔﻴﺟﺭﺎﳋﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺗﺎﻜﻣ ﻱﺮﻳﺪﻣ ﻦﻣ ﺔﻨﻴﻋ ﻰﻠﻋ ﺔﻴﻘﻴﺒﻄﺗ ﺔﺳﺍﺭﺩ ﺀﺍﺮﺟﺇ 64 ﺔﻤﺋﺎﻗ ﺏﻮﻠﺳﺃ ﻡﺍﺪﺨﺘﺳﺎﺑ ﺓﺩﺮﻔﻣ ﺎﻬﻨﻣ ﺕﺍﺩﺪﳏ ﺓﺪﻌﺑ ﻲﺟﺭﺎﳋﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﲑﻐﺘﻣ ﻦﻋ ﺔﺳﺍﺭﺪﻟﺍ ﺕﱪﻋ ﺎﻤﻛ ،ﺀﺎﺼﻘﺘﺳﻻﺍ : ﳌﺍ ﺀﺍﺩﺃ ﺔﺒﻗﺍﺮﻣ ﲔﻘﻗﺪ ﺔﻟﺀﺎﺴﻤﻠﻟ ﻖﻗﺪﳌﺍ ﺽﺮﻌﺗ ﺔﻴﻧﺎﻜﻣﺇ ،ﺔﻨﻴﻌﻣ ﺔﻋﺎﻨﺻ ﰲ ﻖﻗﺪﳌﺍ ﺺﺼﲣ ،ﻖﻴﻗﺪﺘﻟﺍ ﺐﺘﻜﲟ ﺓﺩﻮﳉﺍ ﻰﻠﻋ ﻲﻠﺧﺍﺪﻟﺍ ﺶﻴﺘﻔﺘﻟﺍﻭ ﻖﻗﺪﳌﺍ ﺓﺭﺎﻬﻣﻭ ﻞﻴﻫﺄﺗ ،ﻖﻗﺪﳌﺍ ﺔﻴﻋﻮﺿﻮﻣﻭ ﺔﻴﻟﻼﻘﺘﺳﺍ ،ﺔﻴﻧﻮﻧﺎﻘﻟﺍ ... ﱁﺍ . ﺎﻬﳘﺃ ﺞﺋﺎﺘﻧ ﺓﺪﻋ ﱃﺇ ﺔﺳﺍﺭﺪﻟﺍ ﺖﻠﺻﻮﺗ ﺪﻗﻭ : -ﲔﻘﻗﺪﳌﺍ ﺀﺍﺩﺃ ﺔﺒﻗﺍﺮﻣ ﲔﺑ ﺔﻴﺑﺎﳚﺍ ﺔﻗﻼﻋ ﺩﻮﺟﻭ ﲑﺴﻔﺗﻭ ،ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟﻭ ﺓﺩﻮﳉﺍ ﻰﻠﻋ ﻲﻠﺧﺍﺪﻟﺍ ﺶﻴﺘﻔﺘﻟﺍﻭ ﻡﺍﺰﺘﻟﻻﺍ ﻮﳓ ﲔﻘﻗﺪﳌﺍ ﻊﻓﺪﻳ ﻖﻴﻗﺪﺘﻟﺍ ﺐﺘﻜﲟ ﺓﺩﻮﳉﺍ ﻰﻠﻋ ﻲﻠﺧﺍﺪﻟﺍ ﺶﻴﺘﻔﺘﻟﺍﻭ ﲔﻘﻗﺪﳌﺍ ﺀﺍﺩﺃ ﺔﺒﻗﺍﺮﻣ ﻥﺃ ﻚﻟﺫ ﻲﺟﺭﺎﳋﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟ ﻰﻠﻋ ﺎﺑﺎﳚﺇ ﺲﻜﻌﻨﻳ ﺎﳑ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻴﻠﻤﻋ ﺬﻴﻔﻨﺗ ﺪﻨﻋ ﺔﻴﻨﻬﳌﺍ ﻖﻴﻗﺪﺘﻟﺍ ﲑﻳﺎﻌﲟ . -ﻴﺑﺎﳚﺍ ﺔﻗﻼﻋ ﺩﻮﺟﻭ ﺺﺼﺨﺘﻟﺍ ﻥﺃ ﻚﻟﺫ ﲑﺴﻔﺗﻭ ،ﻖﻴﻗﺪﺘﻟﺍ ﺓﺩﻮﺟﻭ ﺔﻋﺎﻨﺼﻟﺍ ﰲ ﻖﻗﺪﳌﺍ ﺺﺼﲣ ﲔﺑ ﺔ ﺺﺼﺨﺘﳌﺍ ﻖﻗﺪﻤﻠﻟ ﺮﻓﺍﻮﺘﻳ ﺚﻴﺣ ،ﺓﺪﻘﻌﳌﺍ ﻖﻴﻗﺪﺘﻟﺍ ﺕﺎﻴﻠﻤﻋ ﰲ ﺔﺻﺎﺧ ﺓﲑﺒﻛ ﺔﻴﳘﺃ ﺕﺍﺫ ﱪﺘﻌﻳ ﻲﻋﺎﻨﺼﻟﺍ ﺓﺩﻮﺟ ﻰﻠﻋ ﺎﺑﺎﳚﺇ ﺲﻜﻌﻨﻳ ﺎﳑ ﺓﺰﻴﻤﺘﻣﻭ ﺔﻳﻮﻗ ﻡﺎﻜﺣﺃ ﺀﺎﻨﺑ ﰲ ﻩﺪﻋﺎﺴﻳ ﺔﻓﺮﻌﻣ ﻞﻜﻴﻫ ﺔﻨﻴﻌﻣ ﺔﻋﺎﻨﺻ ﰲ ﻖﻴﻗﺪﺘﻟﺍ ﺔﻴﻠﻤﻋ . ) 1 ( ﻋ ﺪﻤﳏ ﻞﻣﺎﻛ ﲑﲰ ،ﻰﺴﻴ ﺡﺎﺑﺭﻷﺍ ﺓﺭﺍﺩﺇ ﺕﺎﻴﻠﻤﻋ ﻰﻠﻋ ﺔﻴﺟﺭﺎـﳋﺍ ﺔﻌﺟﺍﺮﳌﺍ ﺓﺩﻮﺟ ﺮﺛﺃ : ﺔﻴﻘﻴﺒﻄﺗ ﺔﺳﺍﺭﺩ ﺪﻠﺍ ،ﺔﻳﺭﺪﻨﻜﺳﻹﺍ ﺔﻌﻣﺎﺟ ،ﺔﻴﻤﻠﻌﻟﺍ ﺙﻮﺤﺒﻠﻟ ﺓﺭﺎﺠﺘﻟﺍ ﺔﻴﻠﻛ ﺔﻠﳎ ، 45 ، ﺔﻴﻠﻳﻮﺟ ،ﱐﺎﺜﻟﺍ ﺩﺪﻌﻟﺍ 2008 .
