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The Effect of Audit Tenure and Audit Firm Size on the Audit Quality: Evidence from Jordanian Auditors

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Main Authors: Yazan Yaseen, Alsmairat, Wan Sallha, Yusoff, Muhammad Ahmar, Ali, Anas Najeeb, Ghazalat
Other Authors: wansallha@unimap.edu.my
Format: Article
Language:English
Published: School of Business Innovation and Technopreneurship, Universiti Malaysia Perlis (UniMAP) 2019
Subjects:
Audit quality
External audit
Audit tenure
Audit firm size
Jordan
Online Access:http://dspace.unimap.edu.my:80/xmlui/handle/123456789/58401
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spelling 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)
institution Universiti Malaysia Perlis
building UniMAP Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Malaysia Perlis
content_source UniMAP Library Digital Repository
url_provider http://dspace.unimap.edu.my/
language English
topic Audit quality
External audit
Audit tenure
Audit firm size
Jordan
spellingShingle 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
description Link to publisher's homepage at http://ijbt.unimap.edu.my
author2 wansallha@unimap.edu.my
author_facet 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
_version_ 1643805632737837056
score 13.149126

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