The effect of auditor attributes on perceived audit quality: evidence from Jordan

The poor of audit quality has become one of the phenomenal challenges facing the financial sector in Jordan and how to offer directives and policies to generate high-quality of auditing. This study is motivated by the problem of tax evasions in Jordan focusing on the perspective of audit quality amo...

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Format:	Thesis
Language:	English
Subjects:	Accounting > Jordan Auditing Audit quality Tax evasions
Online Access:	http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/78739/1/Page%201-25.pdf http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/78739/2/Full%20text.pdf http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/78739/3/Yazan%20Yaseen.pdf
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id	my-unimap-78739
record_format	uketd_dc
spelling	my-unimap-787392023-05-12T13:28:20Z The effect of auditor attributes on perceived audit quality: evidence from Jordan Wan Sallha, Yusoff, Dr. The poor of audit quality has become one of the phenomenal challenges facing the financial sector in Jordan and how to offer directives and policies to generate high-quality of auditing. This study is motivated by the problem of tax evasions in Jordan focusing on the perspective of audit quality among Jordanian auditors as one of the possible solution. Thus, the purpose of this study is to examine the attributes affecting audit quality for Jordanian auditors. This study is based on four variables that are used to understand and analyze the level of audit quality for Jordanian auditors. The four variables that are measured in current study are: audit tenure, audit firm size, the level of compliance toward ethical rules and the reliance on internal audit work. The data were collected through the distribution of questionnaires to 200 respondents in Jordanian auditors and processed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) software for the purpose of this study. By using descriptive analysis and structural equation model, the findings of the study show that there is a positively and significant effects between audit tenure, audit firm size, the level of compliance toward ethical rules and audit quality. On the other hand, the reliance on internal audit work indicates a negative and insignificant effect with audit quality. In addition, this study conducted further analysis by control the respondents based on Big 4 audit firms and non-big 4 audit firms. Based on the results, the reliance on internal audit work indicate a positive and significant results for auditor from Big 4 audit firm but negative and significant results for auditors from non-big 4 audit firm. Furthermore, based on the demographic profile majority of the respondent is from non-big 4 audit firm which could provide a unique result. The findings suggest that the non-big 4 audit firm must improve the communication between the internal and external auditors to enhance audit quality in Jordan. Universiti Malaysia Perlis (UniMAP) Thesis en http://dspace.unimap.edu.my:80/xmlui/handle/123456789/78739 http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/78739/4/license.txt 8a4605be74aa9ea9d79846c1fba20a33 http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/78739/1/Page%201-25.pdf d99c715189d44439bca72fe3eecaf3f5 http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/78739/2/Full%20text.pdf f54e9df4e9fa931763cb1cf30b049ae9 http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/78739/3/Yazan%20Yaseen.pdf 40aec59be389e0d1ad1b448ee22e1ff0 Universiti Malaysia Perlis (UniMAP) Accounting -- Jordan Auditing Audit quality Tax evasions School of Business Innovation and Technopreneurship
institution	Universiti Malaysia Perlis
collection	UniMAP Institutional Repository
language	English
advisor	Wan Sallha, Yusoff, Dr.
topic	Accounting -- Jordan Auditing Audit quality Tax evasions
spellingShingle	Accounting -- Jordan Auditing Audit quality Tax evasions The effect of auditor attributes on perceived audit quality: evidence from Jordan
description	The poor of audit quality has become one of the phenomenal challenges facing the financial sector in Jordan and how to offer directives and policies to generate high-quality of auditing. This study is motivated by the problem of tax evasions in Jordan focusing on the perspective of audit quality among Jordanian auditors as one of the possible solution. Thus, the purpose of this study is to examine the attributes affecting audit quality for Jordanian auditors. This study is based on four variables that are used to understand and analyze the level of audit quality for Jordanian auditors. The four variables that are measured in current study are: audit tenure, audit firm size, the level of compliance toward ethical rules and the reliance on internal audit work. The data were collected through the distribution of questionnaires to 200 respondents in Jordanian auditors and processed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) software for the purpose of this study. By using descriptive analysis and structural equation model, the findings of the study show that there is a positively and significant effects between audit tenure, audit firm size, the level of compliance toward ethical rules and audit quality. On the other hand, the reliance on internal audit work indicates a negative and insignificant effect with audit quality. In addition, this study conducted further analysis by control the respondents based on Big 4 audit firms and non-big 4 audit firms. Based on the results, the reliance on internal audit work indicate a positive and significant results for auditor from Big 4 audit firm but negative and significant results for auditors from non-big 4 audit firm. Furthermore, based on the demographic profile majority of the respondent is from non-big 4 audit firm which could provide a unique result. The findings suggest that the non-big 4 audit firm must improve the communication between the internal and external auditors to enhance audit quality in Jordan.
format	Thesis
title	The effect of auditor attributes on perceived audit quality: evidence from Jordan
title_short	The effect of auditor attributes on perceived audit quality: evidence from Jordan
title_full	The effect of auditor attributes on perceived audit quality: evidence from Jordan
title_fullStr	The effect of auditor attributes on perceived audit quality: evidence from Jordan
title_full_unstemmed	The effect of auditor attributes on perceived audit quality: evidence from Jordan
title_sort	effect of auditor attributes on perceived audit quality: evidence from jordan
granting_institution	Universiti Malaysia Perlis (UniMAP)
granting_department	School of Business Innovation and Technopreneurship
url	http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/78739/1/Page%201-25.pdf http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/78739/2/Full%20text.pdf http://dspace.unimap.edu.my:80/xmlui/bitstream/123456789/78739/3/Yazan%20Yaseen.pdf
_version_	1776104287323029504

The effect of auditor attributes on perceived audit quality: evidence from Jordan

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