Document Details

Document Type : Article In Journal 
Document Title :
Audit Service Quality: An Analyzed Empirical Investigation of the Affecting Factors: The Auditor's Perspective
جودة خدمة المراجعة: دراسة ميدانية تحليلية للعوامل المؤثرة فيها من وجهة نظر المراجعين
 
Subject : Accounting 
Document Language : Arabic 
Abstract : This study investigates the auditors' perspectives on the factors that may have an effect on the quality of the audit service provided by accounting firms and also the factors that might influence the preference of an accounting office to another. Research data were collected through a questionnaire developed from previous studies and includes additional factors which were not previously addressed. Both descriptive analysis and statistical tests were used to examine these factors. Results showed that the strongest factors affecting audit quality from auditors' perception are: 1) auditors' experience in auditing, 2) objectivity when examining financial reports, 3) auditors' academic qualifications. The strongest factors influencing the preference between audit offices decision are: 1) previous relationship between the auditor and auditee, 2) audit fees, 3) audit firm's reputation. The results also revealed that there are significant differences between the expected affect and the degree of existence in reality of some of the examined factors. Some of the quality factors and preference factors are significantly influenced by one or more of the followings: auditor's post rank, age, academic and professional qualifications, and experience. 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 22 
Issue Number : 1 
Publishing Year : 1429 AH
2008 AD 
Article Type : Article 
Added Date : Sunday, October 11, 2009 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
عبدالرحمن علي التويجري Abdulrahman A. M. Al-TwaijryResearcher  
حسين محمد النافعابيHussein Mohamed ElnafabiResearcher  

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