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Nama : Bravo Aldito
Kelas : 9C Khusus / 7
SUMMARY ARTICL
Article Factors affecting the quality of Auditing: The Case of Jordanian
Commercial Banks, International Journal of Business and Social Science
Research Questions What is the most imortant factors affecting audit quality in Jordanian
Commercial Banks !JCBs"#
$oti%ations &' (iscuss the different measures of audit quality')' *n%estigate factors that may affect the audit quality in the Jordanian
commercial +anks'' (etermine the most imortant factors affecting audit quality from the
ersecti%es of internal and e-ternal auditors of the Jordanian
commercial +anks'Theories Audit Quality Frame.ork
/yotheses / &: The internal control system doesn t affect auditing quality in the
Jordanian +anking sector'
/ ): The indeendence of the auditor doesn t affect auditing quality
in the Jordanian +anking sector'
/: Auditor efficiency doesn t affect auditing quality in the Jordanian
+anking sector'
/0: The reutation of the auditing office doesn t affect auditing
quality in the Jordanian +anking sector'
/1: Auditing office fee doesn t affect auditing quality in the Jordanian
+anking sector'
/2: The si3e of the auditing office doesn t affect auditing quality in
the Jordanian +anking sector'
/4: The secialty and roficiency of the auditor doesn t affect
auditing quality in the Jordanian +anking sector'
/5: There are no differences in auditing quality +et.een internal ande-ternal auditors'
6aria+le and $easurement Relia+ility and %alidity test, frequency analysis, indeendent samle t7
test, descriti%e statistics, correlation matri-, linear regression, and
simle regression
Research $ethod This research adoted questionnaire method as a mean for data
collecting to e-amine the main factors affecting auditing quality' This
sur%ey consists of the factors that re%ious studies stated .hich might
affect audit quality,and also the measures that those studies considered
as audit quality measures'
8amle Random samle of e-ternal auditors .ho ha%e e-erience .ith +anks
audit and a random samle of internal auditors in Jordanian commercial
+ank
Results &' The internal control system doesn t affect auditing quality in the
Jordanian +anking sector' !Accet")' The indeendence of the auditor doesn t affect auditing quality in the
Jordanian +anking sector' !Accet"' Auditor efficiency doesn t affect auditing quality in the Jordanian
+anking sector' !Re9ect"0' The reutation of the auditing office doesn t affect auditing quality in
the Jordanian +anking sector' !Re9ect"1' Auditing office fee doesn t affect auditing quality in the Jordanian
+anking sector' !Re9ect"2' The si3e of the auditing office doesn t affect auditing quality in the
Jordanian +anking sector' !Accet"4' The secialty and roficiency of the auditor doesn t affect auditing
quality in the Jordanian +anking sector' !Re9ect"5' There are no differences in auditing quality +et.een internal and
e-ternal auditors' !Accet"
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Based on the results, the researchers conclude the follo.ing:
&' 8tandard de%iation statistics for all %aria+les .ere relati%ely lo., .hich
indicate that the resondents ans.ers are consistent and close to
each other')' The .eighted a%erage score for auditing quality .as '4) out of fi%e
!a+out 40", .hich indicates that the resondents think that auditingquality in the Jordanian +anking sector ranges from satisfactory to %ery
good'' The .eighted a%erage score for the indeendent %aria+les !factors
that e-ected to influence auditing quality" ranged from '1& to 0');
out of fi%e !from 4; to 50", indicating that the resondent almost
agree that the selected indeendent %aria+les affecting auditing
quality'
The results confirmed the e-istence of a ositi%e and significant
correlation +et.een auditing quality and auditing efficiency, the reutation
of auditing office, auditing fees, the si3e of auditing office, and the
secialty and roficiency of auditor'
&' T7test results indicate that there is no difference in auditing quality
+et.een internal and e-ternal auditors')' The results indicate that
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