提高非四大会计师事务所的审计质量:远程审计和审计人员能力的作用

IF 3.3 Q1 BUSINESS, FINANCE
Mohannad Obeid Al Shbail, Zaid Jaradat, Ahmad Al-Hawamleh, Allam Hamdan, Abdalmuttaleb M.A. Musleh Alsartawi
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引用次数: 0

摘要

目的本研究旨在探讨远程审计对约旦非四大会计师事务所审计质量的影响。本研究还探讨了审计师能力在这一关系中的作用,强调了审计师能力在有效实施这一技术中的重要性。研究结果本研究表明,远程审计可提高非四大会计师事务所的审计质量。对非四大会计师事务所而言,远程审计是传统审计方法的一种有前途的替代方法,具有重要意义。有效的远程审计需要技术知识、沟通技巧和职业怀疑精神。要想取得成功,企业必须投资于培训计划,使审计师掌握必要的远程审计技术。 原创性/价值 这项开创性的研究调查了远程审计对约旦非四大会计师事务所审计质量的影响,并研究了审计师能力的影响。结果表明,审计师的能力增强了远程审计对审计质量的积极影响。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Enhancing audit quality in non-Big 4 firms: the role of remote auditing and audit staff capabilities

Purpose

The purpose of this study is to explore the impact of remote auditing on audit quality in non-Big 4 firms in Jordan. It also examines the role of auditors’ capabilities in this relationship, emphasizing their importance in implementing this technology effectively.

Design/methodology/approach

The perspectives of non-Big 4 audit firms regarding the influence of remote auditing on audit quality were gathered through the administration of a comprehensive questionnaire.

Findings

This study demonstrates that remote auditing can enhance audit quality in non-Big 4 firms. The strength of this effect is bolstered by the auditor’s technical knowledge, communication skills and professional skepticism.

Practical implications

Remote auditing is a promising alternative to traditional methods for non-Big 4 firms, with significant implications. Effective remote audits require technical knowledge, communication skills and professional skepticism. To succeed, firms must invest in training programs that equip auditors with the necessary remote auditing techniques.

Originality/value

This groundbreaking study investigates the effects of remote auditing on audit quality in Jordanian non-Big 4 firms and examines the influence of auditors’ capabilities. Results show that auditors’ capabilities enhance the positive impact of remote auditing on audit quality.

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来源期刊
CiteScore
5.80
自引率
16.00%
发文量
65
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