DYSFUNCTIONAL BEHAVIOUR IN THE AUDIT ENVIRONMENT: THE EFFECT OF FRAUD RISK ASSESSMENT AND AUDITORS’ INDUSTRY KNOWLEDGE ON AUDIT QUALITY

Studies in Dysfunctional Audit Behaviours (DAB) demonstrate the negative effects on Audit Quality (AQ), particularly Premature Sign-Offs (PMSOs). According to the findings, auditors with a lack of industry knowledge tend to engage in Premature Sign- Offs, which, ultimately, affects their opinion...

Full description

Saved in:

Bibliographic Details
Main Author:	KHALED ISAM AL-QATAMIN
Format:	Thesis
Language:	English
Online Access:	http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16015/1/Abstract.pdf http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16015/2/Full%20Thesis%20-%20KHALED%20ISAM%20AL-QATAMIN.pdf
Tags:	Add Tag No Tags, Be the first to tag this record!

id	my-umt-ir.-16015
record_format	uketd_dc
spelling	my-umt-ir.-160152022-01-19T08:07:40Z DYSFUNCTIONAL BEHAVIOUR IN THE AUDIT ENVIRONMENT: THE EFFECT OF FRAUD RISK ASSESSMENT AND AUDITORS’ INDUSTRY KNOWLEDGE ON AUDIT QUALITY KHALED ISAM AL-QATAMIN Studies in Dysfunctional Audit Behaviours (DAB) demonstrate the negative effects on Audit Quality (AQ), particularly Premature Sign-Offs (PMSOs). According to the findings, auditors with a lack of industry knowledge tend to engage in Premature Sign- Offs, which, ultimately, affects their opinion on the financial statement. Furthermore, an audit is considered successful when the auditors are capable of assessing fraud risk and detecting fraud in the financial statement. Thus, this study examines two objectives. It examine the relationship between fraud risk assessment and auditors’ industry knowledge on audit quality in the Jordanian audit firms. It is significant to mention here that no investigation has been done to date that has simultaneously examined audit quality from the perspective of dysfunctional behaviour linked to auditors' industry knowledge and fraud risk assessment. Additionally, most of the relevant literature is derived from developed countries. This study fills the gap in the literature investigating the effect of fraud risk assessment and auditors' industry knowledge from the behaviour perspective – Premature Sign-offs. A quantitative research approach and an experimental study was adopted involving the use of a questionnaire response (gathered from 144 Jordanian external auditors) to collect the data by hand. These participants were currently working in either Big-Four or non-Big Four firms in Jordan. The responses were analysed using IBM-SPSS, ANOVA, and ANCOVA to test the effect of fraud risk assessment and auditors’ industry knowledge on audit quality. UNIVERSITI MALAYSIA TERENGGANU 2021 Thesis en http://umt-ir.umt.edu.my:8080/handle/123456789/16015 http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16015/1/Abstract.pdf 6c707fb5e3afdd63c93e1821cb10f1ac http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16015/2/Full%20Thesis%20-%20KHALED%20ISAM%20AL-QATAMIN.pdf cc49be69de61280a2fa9076fa5f049a4 http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16015/3/license.txt 8a4605be74aa9ea9d79846c1fba20a33
institution	Universiti Malaysia Terengganu
collection	UMT Repository System
language	English
description	Studies in Dysfunctional Audit Behaviours (DAB) demonstrate the negative effects on Audit Quality (AQ), particularly Premature Sign-Offs (PMSOs). According to the findings, auditors with a lack of industry knowledge tend to engage in Premature Sign- Offs, which, ultimately, affects their opinion on the financial statement. Furthermore, an audit is considered successful when the auditors are capable of assessing fraud risk and detecting fraud in the financial statement. Thus, this study examines two objectives. It examine the relationship between fraud risk assessment and auditors’ industry knowledge on audit quality in the Jordanian audit firms. It is significant to mention here that no investigation has been done to date that has simultaneously examined audit quality from the perspective of dysfunctional behaviour linked to auditors' industry knowledge and fraud risk assessment. Additionally, most of the relevant literature is derived from developed countries. This study fills the gap in the literature investigating the effect of fraud risk assessment and auditors' industry knowledge from the behaviour perspective – Premature Sign-offs. A quantitative research approach and an experimental study was adopted involving the use of a questionnaire response (gathered from 144 Jordanian external auditors) to collect the data by hand. These participants were currently working in either Big-Four or non-Big Four firms in Jordan. The responses were analysed using IBM-SPSS, ANOVA, and ANCOVA to test the effect of fraud risk assessment and auditors’ industry knowledge on audit quality.
format	Thesis
author	KHALED ISAM AL-QATAMIN
spellingShingle	KHALED ISAM AL-QATAMIN DYSFUNCTIONAL BEHAVIOUR IN THE AUDIT ENVIRONMENT: THE EFFECT OF FRAUD RISK ASSESSMENT AND AUDITORS’ INDUSTRY KNOWLEDGE ON AUDIT QUALITY
author_facet	KHALED ISAM AL-QATAMIN
author_sort	KHALED ISAM AL-QATAMIN
title	DYSFUNCTIONAL BEHAVIOUR IN THE AUDIT ENVIRONMENT: THE EFFECT OF FRAUD RISK ASSESSMENT AND AUDITORS’ INDUSTRY KNOWLEDGE ON AUDIT QUALITY
title_short	DYSFUNCTIONAL BEHAVIOUR IN THE AUDIT ENVIRONMENT: THE EFFECT OF FRAUD RISK ASSESSMENT AND AUDITORS’ INDUSTRY KNOWLEDGE ON AUDIT QUALITY
title_full	DYSFUNCTIONAL BEHAVIOUR IN THE AUDIT ENVIRONMENT: THE EFFECT OF FRAUD RISK ASSESSMENT AND AUDITORS’ INDUSTRY KNOWLEDGE ON AUDIT QUALITY
title_fullStr	DYSFUNCTIONAL BEHAVIOUR IN THE AUDIT ENVIRONMENT: THE EFFECT OF FRAUD RISK ASSESSMENT AND AUDITORS’ INDUSTRY KNOWLEDGE ON AUDIT QUALITY
title_full_unstemmed	DYSFUNCTIONAL BEHAVIOUR IN THE AUDIT ENVIRONMENT: THE EFFECT OF FRAUD RISK ASSESSMENT AND AUDITORS’ INDUSTRY KNOWLEDGE ON AUDIT QUALITY
title_sort	dysfunctional behaviour in the audit environment: the effect of fraud risk assessment and auditors’ industry knowledge on audit quality
granting_institution	UNIVERSITI MALAYSIA TERENGGANU
url	http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16015/1/Abstract.pdf http://umt-ir.umt.edu.my:8080/jspui/bitstream/123456789/16015/2/Full%20Thesis%20-%20KHALED%20ISAM%20AL-QATAMIN.pdf
_version_	1747835774041063424

DYSFUNCTIONAL BEHAVIOUR IN THE AUDIT ENVIRONMENT: THE EFFECT OF FRAUD RISK ASSESSMENT AND AUDITORS’ INDUSTRY KNOWLEDGE ON AUDIT QUALITY

Similar Items