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

Master of Science in Accounting

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Bibliographic Details
Main Author: Yazan Yaseen Yousef, Alsmairat
Other Authors: Wan Sallha, Yusoff, Dr.
Format: Thesis
Language:English
Published: Universiti Malaysia Perlis (UniMAP) 2018
Subjects:
Accounting > Jordan
Auditing
Audit quality
Tax evasions
Online Access:http://dspace.unimap.edu.my:80/xmlui/handle/123456789/78739
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spelling my.unimap-787392023-05-12T13:28:20Z The effect of auditor attributes on perceived audit quality: evidence from Jordan Yazan Yaseen Yousef, Alsmairat Wan Sallha, Yusoff, Dr. Accounting -- Jordan Auditing Audit quality Tax evasions Master of Science in Accounting 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. 2018 2023-05-12T13:28:20Z 2023-05-12T13:28:20Z Thesis http://dspace.unimap.edu.my:80/xmlui/handle/123456789/78739 en Universiti Malaysia Perlis (UniMAP) Universiti Malaysia Perlis (UniMAP) School of Business Innovation and Technopreneurship
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 Accounting -- Jordan
Auditing
Audit quality
Tax evasions
spellingShingle Accounting -- Jordan
Auditing
Audit quality
Tax evasions
Yazan Yaseen Yousef, Alsmairat
The effect of auditor attributes on perceived audit quality: evidence from Jordan
description Master of Science in Accounting
author2 Wan Sallha, Yusoff, Dr.
author_facet Wan Sallha, Yusoff, Dr.
Yazan Yaseen Yousef, Alsmairat
format Thesis
author Yazan Yaseen Yousef, Alsmairat
author_sort Yazan Yaseen Yousef, Alsmairat
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
publisher Universiti Malaysia Perlis (UniMAP)
publishDate 2018
url http://dspace.unimap.edu.my:80/xmlui/handle/123456789/78739
_version_ 1772813205982150656
score 13.214268

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