Theses & Dissertations

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https://hdl.handle.net/20.500.14170/188

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Browsing Theses & Dissertations by Subject "Auditing"
  • Publication
    Factors affecting the Intention to fully adopt the Computer Assisted Audit Tools and Techniques (CAATTs) among external auditors in Jordan
    ( 2017)
    Ayman Mohammad Said Khasawneh
    Computer-Assisted Audit Tools and Techniques (CAATTs) are the tools and techniques that enable auditors to automate tasks including client risk assessment, analysis of data, and detection of fraud in order to increase audit quality. Nevertheless, it has been evident that Jordanian companies are still involved in frauds such as tax evasion, fraud and manipulation of financial statements especially in obtaining financing from banks. Despite the advantages of adopting CAATTs in auditing practices, there is little evidence about their adoption among external auditors in the Jordanian context. Hence, this study aimed to fill this gap. The primary aims of this study were to explore the current usage of CAATTs and further examine factors affecting the intention to fully adopt CAATTs among Jordanian external auditors working in various national, international, and the world’s Big 4 audit firms. The present study employed the Unified Theory of Acceptance and Use of Technology (UTAUT) to identify factors affecting the intention to fully adopt CAATTs. These factors included performance expectancy, effort expectancy, social influence, facilitating conditions, and trust as an external factor. Online survey was conducted in which a questionnaire was sent to 181 Jordanian external auditors that yielded 54.14% response rate. Results have shown that performance expectancy, effort expectancy and social influence were all positively related to the intention to fully adopt CAATTs. Moreover, trust was positively related to performance expectancy and effort expectancy. However, facilitating conditions and trust were not positively related to the intention to fully adopt CAATTs. The findings have also indicated that a limited number of only 8 respondents among the Jordanian external auditors surveyed had fully adopted CAATTs. In this regard, most of the Jordanian audit firms were facing many obstacles such as the lack of knowledge and training related to the usage of CAATTs. Thus, it is recommended that the Jordanian professional accounting body should help the auditors in Jordan to adopt CAATTs by developing training programs and organising conferences to disseminate knowledge among all auditors about importance of adopting CAATTs. Nonetheless, it should be noted that the survey was conducted between December and January which may have not been an appropriate time to collect data from the auditors because they would be busy preparing audit reports during this period. For future research, it is suggested that the use of Generalized Audit Software (GAS) among internal auditors or information technology auditors is examined by using the Technology Organization-Environment (TOE) framework.
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  • Publication
    The effect of auditor attributes on perceived audit quality: evidence from Jordan
    ( 2018)
    Yazan Yaseen Yousef Alsmairat
    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.
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