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
##plugins.themes.bootstrap3.article.main##
Abstract
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.
Keywords: traditional banks, Republic of Yemen, quality of audited financial statements, credit granting criteria.
Downloads
##plugins.themes.bootstrap3.article.details##
traditional banks, Republic of Yemen, quality of audited financial statements, credit granting criteria.
This work is licensed under a Creative Commons Attribution 4.0 International License.
JSS publishes Open Access articles under the Creative Commons Attribution (CC BY) license. If author(s) submit their article for consideration by JSS, they agree to have the CC BY license applied to their work, which means that it may be reused in any form provided that the author (s) and the journal are properly cited. Under this license, author(s) also preserve the right of reusing the content of their article provided that they cite the JSS.
