This study investigates determinates affecting revenue recognition for Jordanian Industrial firms. A qualitative research methodology is applied to study the revenue recognition factors. To achieve this purpose, researches designated a questionnaire and distributed it over the sample of the study, which consists of Industrial financial managers and Auditors.Mann-Witney and T test are used to investigate the factors affecting revenue recognition in Jordan. This study indicates the importance of the factors determined on the revenue recognition.Also, this study finds out that centralization and decentralization is not an important factor in affecting the revenue recognition. While the quality characteristics and assumption related to revenue recognitions appeared to be more efficient in determining the timing of revenue recognitions. Finally, researchers suggest that increasing the disclosure related to financial statements, increasing the auditor’s awareness of outlaws will improve the quality of revenue recognition.
Al-Ghorani, Fawaz Dr
"The Determinants of the Timing of Revenue Recognition Field Study in Industrial Jordanian Companies,"
Arab Journal of Administration المجلة العربية للإدارة: Vol. 33
, Article 5.
Available at: https://digitalcommons.aaru.edu.jo/aja/vol33/iss2/5