EAS Publisher | Audit Team Characteristics, and External Environment Audit Factors: Effects on Audit Quality in Libya

Audit Team Characteristics, and External Environment Audit Factors: Effects on Audit Quality in Libya

DOI : https://doi.org/10.36349/easjebm.2020.v03i10.002

1196 Downloads 27 Views

Purpose: The paper aims to analyse audit team characteristics that were perceived to be affected on audit quality. Specifically, it focuses principally on whether audit team characteristics, i.e., independence, continuous education and training, experience and professional conduct enhances audit quality. This study examines the moderating effect of the external environment audit i.e., professional bodies, laws and regulations, and recognized standards in the relationship between audit team characteristics and audit quality. Design/methodology/approach: Multiple regression analysis is applied to examine the association between variables of the study. A questionnaire survey was conducted of 251 external auditors, by personally administered questionnaire from Libyan the Association of Accountants and Auditors (LAAA) . Findings: the audit team characteristics have positively and significantly related to audit quality. As well as the regression analysis............

TOP EDITORS

Dr. T. Selvankumar
Chief Editor
EAS Journal of Biotechnology and Genetics

Dr. James Kay, PhD
Chief Editor
EAS Journal of Psychology and Behavioural Sciences

Dr. Rejeesh Menon
Chief Editor
EAS Journal of Medicine and Surgery

Dr. S. Jayachandran
Chief Editor
EAS Journal of Dentistry and Oral Medicine

Dr. Md. Habibur Rahman
Chief Editor
EAS Journal of Pharmacy and Pharmacology

Dr. Benard Chemwei, PhD
Chief Editor
East African Scholars Multidisciplinary Bulletin

NFI Joseph Lon
Chief Editor
EAS Journal of Humanities and Cultural Studies

Prof. Dr. Nazir Ahmad Suhail
Chief Editor
East African Scholar Journal of Engineering and Computer Sciences

Dr. Hamid Osman Hamid
Chief Editor
EAS Journals of Radiology and Imaging Technology

Dr. BOUCENNA Mounir
Chief Editor
EAS Journal of Veterinary Medical Science

OPEN ACCESS JOURNALS

Dr. Afroza Begum

Lecturer, Dept. of Pharmacology and Therapeutics, Shaheed Monsur Ali Medical College & Hospital, Uttara, Dhaka-1230, Bangladesh

BEST AUTHOR

Of The Month

TRACK YOUR ARTICLE

Enter the Manuscript Reference Number (MRN)

Get Details