Analytical Review and Its Role in Making Investment Decisions: A Field Study on a Sample of Commercial Bank Branches Operating in El Obeid City – Sudan

Abstract

The study addressed analytical auditing and its role in investment decision-making (a study on a sample of commercial bank branches operating in Sheikan locality - Al-Abyad city). The study problem was represented in the following main question: What is the role of analytical auditing in investment decision-making? From this stem the questions: Does analytical auditing provide good accounting information that helps in making investment decisions in commercial banks? Does compliance with the requirements of analytical auditing help in making sound investment decisions in commercial banks?

The study aimed to evaluate the role of analytical auditing in providing good accounting information to contribute to sound investment decisions, and to determine the extent of the impact of compliance with analytical auditing requirements on rationalizing investment decisions in commercial banks. The study tested the following hypotheses: Analytical auditing provides good accounting information that helps in making investment decisions in commercial banks, compliance with analytical auditing requirements helps in making investment decisions in commercial banks, and analytical auditing helps in making rational investment decisions in commercial banks.

The study reached several conclusions, including: Analytical review provides highly reliable information that aids in bank investment decisions; relevant financial information significantly influences investor decisions; and analytical review helps provide clear information for investor decisions. The study recommended the following: using analytical review to ensure the completeness of financial information for appropriately evaluating bank performance in investment decisions; and comparing financial data using non-financial data to assist in making investment decisions.