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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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cris.virtual.department Universiti Malaysia Perlis
cris.virtualsource.department 0d1cdc02-e276-4353-a9e2-7558b9ca6b81
dc.contributor.author Yazan Yaseen Alsmairat
dc.contributor.author Wan Sallha Yusoff
dc.contributor.author Muhammad Ahmar Ali
dc.date.accessioned 2024-05-31T07:41:55Z
dc.date.available 2024-05-31T07:41:55Z
dc.date.issued 2019-02
dc.description.abstract 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.
dc.identifier.uri https://ijbt.unimap.edu.my/
dc.identifier.uri http://ijbt.unimap.edu.my/index.php/table-of-content-2019/volume-9-no-1-feb-2019
dc.identifier.uri https://hdl.handle.net/20.500.14170/2820
dc.language.iso en
dc.relation.ispartof International Journal of Business and Technopreneurship (IJBT)
dc.relation.issn 2232-1543
dc.subject Audit quality
dc.subject External audit
dc.subject Audit tenure
dc.subject Audit firm size
dc.subject Jordan
dc.title The effect of audit tenure and audit firm size on the audit quality: evidence from Jordanian auditors
dc.type Resource Types::text::journal::journal article
dspace.entity.type Publication
oaire.citation.endPage 24
oaire.citation.issue 1
oaire.citation.startPage 15
oaire.citation.volume 9
oairecerif.author.affiliation Universiti Malaysia Perlis
oairecerif.author.affiliation Universiti Malaysia Perlis
oairecerif.author.affiliation Universiti Malaysia Perlis
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