Factors affecting audit quality in registered companies in Libya

Factors affecting audit quality in registered companies in Libya

The study is motivated by academic available literature on the need to examine factors affecting audit quality in developing economy like Libya. The purpose of this study is to examine the factors affecting audit quality in registered companies in Libya. This study is based on three variables tha...

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Main Author: Belfagira, Khalid Gadhwar Emhemed
Format: Thesis
Language:eng
eng
Published: 2015
Subjects:
HF5601-5689 Accounting
Online Access:https://etd.uum.edu.my/5586/1/s815023_01.pdf
https://etd.uum.edu.my/5586/2/s815023_02.pdf
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id my-uum-etd.5586
record_format uketd_dc
institution Universiti Utara Malaysia
collection UUM ETD
language eng
eng
advisor Md Yusof, Mohd 'Atef
topic HF5601-5689 Accounting
spellingShingle HF5601-5689 Accounting
Belfagira, Khalid Gadhwar Emhemed
Factors affecting audit quality in registered companies in Libya
description The study is motivated by academic available literature on the need to examine factors affecting audit quality in developing economy like Libya. The purpose of this study is to examine the factors affecting audit quality in registered companies in Libya. This study is based on three variables that are used to understand and analyze the level of audit quality within audit firm in Libya. The three variables that are measured in this current study are: independence auditor, audit firm size and audit fees. The data were collected through the distribution of questionnaires to 80 respondents in Libya and processed using Statistical Package for Social Science (SPSS) software for the purpose of this study. By using correlation and regression analysis, the findings of the study show that there is a positively significant relationship between independent auditor and audit firm size and audit quality. On the other hand, audit fees indicates a positive but insignificant correlation with audit quality
format Thesis
qualification_name masters
qualification_level Master's degree
author Belfagira, Khalid Gadhwar Emhemed
author_facet Belfagira, Khalid Gadhwar Emhemed
author_sort Belfagira, Khalid Gadhwar Emhemed
title Factors affecting audit quality in registered companies in Libya
title_short Factors affecting audit quality in registered companies in Libya
title_full Factors affecting audit quality in registered companies in Libya
title_fullStr Factors affecting audit quality in registered companies in Libya
title_full_unstemmed Factors affecting audit quality in registered companies in Libya
title_sort factors affecting audit quality in registered companies in libya
granting_institution Universiti Utara Malaysia
granting_department Othman Yeop Abdullah Graduate School of Business
publishDate 2015
url https://etd.uum.edu.my/5586/1/s815023_01.pdf
https://etd.uum.edu.my/5586/2/s815023_02.pdf
_version_ 1747827955628769280
spelling my-uum-etd.55862021-03-18T06:32:43Z Factors affecting audit quality in registered companies in Libya 2015 Belfagira, Khalid Gadhwar Emhemed Md Yusof, Mohd 'Atef Othman Yeop Abdullah Graduate School of Business Othman Yeop Abdullah Graduate School of Business HF5601-5689 Accounting The study is motivated by academic available literature on the need to examine factors affecting audit quality in developing economy like Libya. The purpose of this study is to examine the factors affecting audit quality in registered companies in Libya. This study is based on three variables that are used to understand and analyze the level of audit quality within audit firm in Libya. The three variables that are measured in this current study are: independence auditor, audit firm size and audit fees. The data were collected through the distribution of questionnaires to 80 respondents in Libya and processed using Statistical Package for Social Science (SPSS) software for the purpose of this study. By using correlation and regression analysis, the findings of the study show that there is a positively significant relationship between independent auditor and audit firm size and audit quality. On the other hand, audit fees indicates a positive but insignificant correlation with audit quality 2015 Thesis https://etd.uum.edu.my/5586/ https://etd.uum.edu.my/5586/1/s815023_01.pdf text eng public https://etd.uum.edu.my/5586/2/s815023_02.pdf text eng public masters masters Universiti Utara Malaysia Abdul Halim1, Sutrisno T, Rosidi, M. Achsin, (2014). The Effect of Competence and Independence of Auditors on the Audit quality. International Journal of Business and Management Invention, 3(6), 64-74. Adeyemi, S. B., Dabor, E. L., & Okpala, O. (2012). Factors affecting audit quality in Nigeria. International Journal of Business and Management, 3(20), 198-209. 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