The Effect of Audit Tenure and Audit Firm Size on the Audit Quality: Evidence from Jordanian Auditors
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School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP)
2019
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my.unimap-584012019-02-20T04:18:10Z The Effect of Audit Tenure and Audit Firm Size on the Audit Quality: Evidence from Jordanian Auditors Yazan Yaseen, Alsmairat Wan Sallha, Yusoff Muhammad Ahmar, Ali Anas Najeeb, Ghazalat wansallha@unimap.edu.my Audit quality External audit Audit tenure Audit firm size Jordan Link to publisher's homepage at http://ijbt.unimap.edu.my 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. The study is motivated by academic available literature on the need to examine audit attributes affecting audit quality in Jordanian auditors. This study is based on two variables that are used to understand and analyze the level of audit quality within Jordanian auditors. The two variables that are measured in this current study are: audit tenure (AT) and audit firm size (AFZ). 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 and audit firm size and audit quality. 2019-02-20T04:18:10Z 2019-02-20T04:18:10Z 2019-02 Article International Journal of Business and Technopreneurship, vol.9(1), 2019, pages 15-24 2231-7090 2232-1543 (online) http://dspace.unimap.edu.my:80/xmlui/handle/123456789/58401 http://ijbt.unimap.edu.my en School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) |
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Audit quality External audit Audit tenure Audit firm size Jordan |
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Audit quality External audit Audit tenure Audit firm size Jordan Yazan Yaseen, Alsmairat Wan Sallha, Yusoff Muhammad Ahmar, Ali Anas Najeeb, Ghazalat The Effect of Audit Tenure and Audit Firm Size on the Audit Quality: Evidence from Jordanian Auditors |
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Link to publisher's homepage at http://ijbt.unimap.edu.my |
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wansallha@unimap.edu.my |
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wansallha@unimap.edu.my Yazan Yaseen, Alsmairat Wan Sallha, Yusoff Muhammad Ahmar, Ali Anas Najeeb, Ghazalat |
format |
Article |
author |
Yazan Yaseen, Alsmairat Wan Sallha, Yusoff Muhammad Ahmar, Ali Anas Najeeb, Ghazalat |
author_sort |
Yazan Yaseen, Alsmairat |
title |
The Effect of Audit Tenure and Audit Firm Size on the Audit Quality: Evidence from Jordanian Auditors |
title_short |
The Effect of Audit Tenure and Audit Firm Size on the Audit Quality: Evidence from Jordanian Auditors |
title_full |
The Effect of Audit Tenure and Audit Firm Size on the Audit Quality: Evidence from Jordanian Auditors |
title_fullStr |
The Effect of Audit Tenure and Audit Firm Size on the Audit Quality: Evidence from Jordanian Auditors |
title_full_unstemmed |
The Effect of Audit Tenure and Audit Firm Size on the Audit Quality: Evidence from Jordanian Auditors |
title_sort |
effect of audit tenure and audit firm size on the audit quality: evidence from jordanian auditors |
publisher |
School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) |
publishDate |
2019 |
url |
http://dspace.unimap.edu.my:80/xmlui/handle/123456789/58401 |
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1643805632737837056 |
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13.214268 |