Since 2014
An Interpretive Analysis of how Audit Quality is Perceived in Economies in Transition
GSTF Journal on Business Review
View Archive Info| Field | Value | |
| Title |
An Interpretive Analysis of how Audit Quality is Perceived in Economies in Transition
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| Creator |
A. Awadallah, Emad
F. Elbayoumi, Ahmed |
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| Subject |
Audit quality; Auditor independence; Closeness to client management; Egypt
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| Description |
With the movement of many internationalaccounting firms into Egypt, and the growth of local auditfirms, it is particularly interesting, and relevant forgovernmental legislators, to study how the providers of theaudit service perceive the quality of what they do. In thissense, the purpose of this paper is to report the perceptions ofprofessional auditors in Egypt concerning how they perceivethe quality of the service they provide. The paper also analyzesdifferences between perceptions of the Big 4 audit firms andother local audit firms. Based on 28 semi-structuredinterviews, it was revealed that the interviewees generallybelieved that the audit quality is preserved high in thepresence of four factors: (1) high ethical standards to guideand regulate the profession; (2) a well planned and conductedaudit; (3) a more knowledgeable audit team; and (4) having agood relationship with the client management.
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| Publisher |
GSTF Journal on Business Review (GBR)
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| Contributor |
—
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| Date |
2012-10-01
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion — |
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| Format |
application/pdf
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| Identifier |
http://dl6.globalstf.org/index.php/gbr/article/view/1246
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| Source |
GSTF Journal on Business Review (GBR); Vol 2, No 2 (2012): Journal on Business Review (GBR)
ISSN: 2251-2888 2010-4804 |
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| Language |
eng
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| Relation |
http://dl6.globalstf.org/index.php/gbr/article/view/1246/1262
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| Rights |
Copyright (c) 2017 GSTF Journal on Business Review (GBR)
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