The relationship between evidence characteristics and audit efficiency and effectiveness: evidence from Middle Eastern countries

Q4 Economics, Econometrics and Finance

International Journal of Accounting, Auditing and Performance Evaluation Pub Date : 2019-09-11 DOI:10.1504/ijaape.2019.10023902

Osama A. Mah’d, Ghassan H. Mardini, Manal M. Ali

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引用次数: 1

Abstract

This paper investigates the relationship between three evidence characteristics (namely, sufficiency, reliability, relevance) and audit quality. We employ a multi-method approach that is broken down into two tools; questionnaires and interviews with 103 external auditors working in Jordan, Saudi Arabia and the United Arab Emirates. The current study adopted the decision usefulness theory as a theoretical framework. The main finding of the study revealed that there is a significant relationship between sufficiency and audit quality (both the efficiency and effectiveness of the audit). Interestingly, the results show that reliability and relevance are associated with audit effectiveness, but did not show significant association with audit efficiency. The contribution of the current study is that it increases awareness of the evidence characteristics and their impact on the audit quality. This kind of awareness aids the decision makers to have a better vision that enables them to take sufficient, relevant and reliable decisions.

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证据特征与审计效率和有效性的关系——来自中东国家的证据

本文研究了三个证据特征（即充分性、可靠性、相关性）与审计质量之间的关系。我们采用了一种多方法的方法，该方法分为两个工具；对在约旦、沙特阿拉伯和阿拉伯联合酋长国工作的103名外部审计员进行问卷调查和访谈。本研究采用决策有用性理论作为理论框架。研究的主要发现表明，充分性与审计质量（审计的效率和有效性）之间存在显著关系。有趣的是，研究结果表明，可靠性和相关性与审计有效性相关，但与审计效率没有显著关联。本研究的贡献在于，它提高了人们对证据特征及其对审计质量影响的认识。这种意识有助于决策者有更好的视野，使他们能够做出充分、相关和可靠的决策。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting, Auditing and Performance Evaluation Economics, Econometrics and Finance-Finance

CiteScore

0.70

自引率

0.00%

发文量

期刊介绍： IJAAPE publishes original scholarly papers across the whole spectrum of: financial accounting, managerial accounting, accounting education, auditing, taxation, public sector accounting, capital market and accounting, accounting information systems, performance evaluation, corporate governance, ethics, and financial management. All methodologies, such as analytical, empirical, behavioural, surveys, and case studies are welcome. IJAAPE encourages contributions especially from emerging markets and economies in transition and studies whose results are applicable across nation states or capable of being adapted to the different accounting and business environments.