Factors Affecting External Audit Quality in Municipalities of Palestine: Moderating Role of Supreme Audit Institutions
The study aims to analyze the factors of external audit quality that accountants and internal auditors believe are significant in Palestinian municipalities. Moreover, the study aims to examine the influences of the Supreme Audit Institutions (SAIs) on the links between external audit quality and...
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my-usim-ddms-13411 |
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uketd_dc |
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Universiti Sains Islam Malaysia |
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USIM Institutional Repository |
| language |
en_US |
| topic |
External audit quality accountants internal auditors Palestinian municipalities Supreme Audit Institutions (SAIs) Accounting Auditing -- Palestinian. External audit quality accountants internal auditors Palestinian municipalities Supreme Audit Institutions (SAIs) Quality control. |
| spellingShingle |
External audit quality accountants internal auditors Palestinian municipalities Supreme Audit Institutions (SAIs) Accounting Auditing -- Palestinian. External audit quality accountants internal auditors Palestinian municipalities Supreme Audit Institutions (SAIs) Quality control. Husni Ibrahim As’ad Rabaiah Factors Affecting External Audit Quality in Municipalities of Palestine: Moderating Role of Supreme Audit Institutions |
| description |
The study aims to analyze the factors of external audit quality that accountants and
internal auditors believe are significant in Palestinian municipalities. Moreover, the
study aims to examine the influences of the Supreme Audit Institutions (SAIs) on the
links between external audit quality and its factors. These factors include auditor
characteristics, audit firm attributes, and the effectiveness of municipal internal
control in the municipalities. The study's data were gathered from secondary and
primary sources. The secondary data was gathered from previous research as well as
the annual and interim reports of the Palestinian SAIs. Furthermore, the study used a
questionnaire survey that distributed to over than 309 accountants and internal
auditors in 155 Palestinian municipalities who have firsthand knowledge of the
financial statements under audit and are in constant contact with external auditors.
SmartPLS3 software used in the statistical analysis of the data obtained from 186
survey respondents. The study found significant and positive relationships between
audit quality and its determinants: auditor characteristics with dimensions of ethics,
independence, and competence; audit firm attributes with dimensions of audit fees and
audit firm size; and effectiveness of municipal internal control with dimensions of
internal auditing, accounting basis, and laws and regulations. Furthermore, the
findings revealed that supreme audit institutions moderated negatively the relationship
between audit firm attributes and audit quality, but positively the relationship between
auditor characteristics and audit quality, as well as the relationship between the
effectiveness of municipal internal control and audit quality. This study not only
contributes in expanding the literature concerning audit quality in Palestinian
municipalities, it also provides meaningful guideline to the audit profession regulators
and government in setting the audit standards and procedures, municipal management
in hiring high-quality auditors, and audit firms in providing a high-audit quality.
Finally, this study considered a few restrictions and recommendations for further
investigation in new aspects of audit quality in the public sector organizations. |
| format |
Thesis |
| author |
Husni Ibrahim As’ad Rabaiah |
| author_facet |
Husni Ibrahim As’ad Rabaiah |
| author_sort |
Husni Ibrahim As’ad Rabaiah |
| title |
Factors Affecting External Audit Quality in Municipalities of Palestine: Moderating Role of Supreme Audit Institutions |
| title_short |
Factors Affecting External Audit Quality in Municipalities of Palestine: Moderating Role of Supreme Audit Institutions |
| title_full |
Factors Affecting External Audit Quality in Municipalities of Palestine: Moderating Role of Supreme Audit Institutions |
| title_fullStr |
Factors Affecting External Audit Quality in Municipalities of Palestine: Moderating Role of Supreme Audit Institutions |
| title_full_unstemmed |
Factors Affecting External Audit Quality in Municipalities of Palestine: Moderating Role of Supreme Audit Institutions |
| title_sort |
factors affecting external audit quality in municipalities of palestine: moderating role of supreme audit institutions |
| granting_institution |
Universiti Sains Islam Malaysia |
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https://oarep.usim.edu.my/bitstreams/cf464c71-b372-4371-85c4-e60be934fa0c/download https://oarep.usim.edu.my/bitstreams/9bc93160-4a99-43e8-8075-37115028344f/download https://oarep.usim.edu.my/bitstreams/6b855ca9-f46c-4fbe-9b92-feacb1401065/download https://oarep.usim.edu.my/bitstreams/a51075df-4c00-434f-a9e5-b557db8139d2/download https://oarep.usim.edu.my/bitstreams/7f0e615b-7bf0-4c02-9223-2ba483eed341/download https://oarep.usim.edu.my/bitstreams/f132179f-3246-4fe4-9202-e3b11ad3222c/download https://oarep.usim.edu.my/bitstreams/a3bcec65-cdb3-4b97-8754-d86645c7abda/download https://oarep.usim.edu.my/bitstreams/41a5aae2-7b49-425a-bcca-57e1943b5fe4/download https://oarep.usim.edu.my/bitstreams/59e312f8-82d3-4dbf-aec4-1f0e8cd49032/download https://oarep.usim.edu.my/bitstreams/8dab1837-8480-4431-9697-c143ca0db672/download |
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my-usim-ddms-134112024-05-29T19:22:13Z Factors Affecting External Audit Quality in Municipalities of Palestine: Moderating Role of Supreme Audit Institutions Husni Ibrahim As’ad Rabaiah The study aims to analyze the factors of external audit quality that accountants and internal auditors believe are significant in Palestinian municipalities. Moreover, the study aims to examine the influences of the Supreme Audit Institutions (SAIs) on the links between external audit quality and its factors. These factors include auditor characteristics, audit firm attributes, and the effectiveness of municipal internal control in the municipalities. The study's data were gathered from secondary and primary sources. The secondary data was gathered from previous research as well as the annual and interim reports of the Palestinian SAIs. Furthermore, the study used a questionnaire survey that distributed to over than 309 accountants and internal auditors in 155 Palestinian municipalities who have firsthand knowledge of the financial statements under audit and are in constant contact with external auditors. SmartPLS3 software used in the statistical analysis of the data obtained from 186 survey respondents. The study found significant and positive relationships between audit quality and its determinants: auditor characteristics with dimensions of ethics, independence, and competence; audit firm attributes with dimensions of audit fees and audit firm size; and effectiveness of municipal internal control with dimensions of internal auditing, accounting basis, and laws and regulations. Furthermore, the findings revealed that supreme audit institutions moderated negatively the relationship between audit firm attributes and audit quality, but positively the relationship between auditor characteristics and audit quality, as well as the relationship between the effectiveness of municipal internal control and audit quality. This study not only contributes in expanding the literature concerning audit quality in Palestinian municipalities, it also provides meaningful guideline to the audit profession regulators and government in setting the audit standards and procedures, municipal management in hiring high-quality auditors, and audit firms in providing a high-audit quality. Finally, this study considered a few restrictions and recommendations for further investigation in new aspects of audit quality in the public sector organizations. Universiti Sains Islam Malaysia 2024-02 Thesis en_US https://oarep.usim.edu.my/handle/123456789/13411 https://oarep.usim.edu.my/bitstreams/cf464c71-b372-4371-85c4-e60be934fa0c/download f49451cdd472bd421623a75699855cc1 https://oarep.usim.edu.my/bitstreams/9bc93160-4a99-43e8-8075-37115028344f/download 9b38610ebee8070218a754dee8a3793b https://oarep.usim.edu.my/bitstreams/6b855ca9-f46c-4fbe-9b92-feacb1401065/download cf39713105c4fbec4367ae1d0cdf6c26 https://oarep.usim.edu.my/bitstreams/a51075df-4c00-434f-a9e5-b557db8139d2/download b29683d35c90a85cb09082029804b3e8 https://oarep.usim.edu.my/bitstreams/7f0e615b-7bf0-4c02-9223-2ba483eed341/download 6d0ab6ba038f1a400d57668d2552e485 https://oarep.usim.edu.my/bitstreams/f132179f-3246-4fe4-9202-e3b11ad3222c/download 7205002b0778970a048444d037c107e6 https://oarep.usim.edu.my/bitstreams/a3bcec65-cdb3-4b97-8754-d86645c7abda/download 24a977752e01f1b59d4d71b4e8a7fb2b https://oarep.usim.edu.my/bitstreams/41a5aae2-7b49-425a-bcca-57e1943b5fe4/download 7bd3cdfc59d56de32aac936f3f560723 https://oarep.usim.edu.my/bitstreams/59e312f8-82d3-4dbf-aec4-1f0e8cd49032/download c0c04215d54007a14468ba286e5796cd https://oarep.usim.edu.my/bitstreams/8dab1837-8480-4431-9697-c143ca0db672/download 66a236298b77e9780bfabfebc6cebac8 https://oarep.usim.edu.my/bitstreams/69f03875-4cc4-46e9-af97-1b17afee8bd0/download 8a4605be74aa9ea9d79846c1fba20a33 https://oarep.usim.edu.my/bitstreams/d4bbc739-7124-4922-bbe8-000c7d3104e9/download 68b329da9893e34099c7d8ad5cb9c940 https://oarep.usim.edu.my/bitstreams/f46b7eca-96f2-484e-bb23-d1d32fbbee18/download bf70b5cb64b2657fed38e6985ff76921 https://oarep.usim.edu.my/bitstreams/324737a9-ef47-44df-b98b-1379a532e1b1/download f20fddd9160b77ea9039afa933225459 https://oarep.usim.edu.my/bitstreams/91d2d765-05c9-486d-9b67-526e04eb9d67/download addfb5bcc4e5593d7746f5083add77ad https://oarep.usim.edu.my/bitstreams/a4a109e5-62b6-416b-b5b9-79e68a45832d/download 572f9e5f7d00972a7d551ac0d9988ba4 https://oarep.usim.edu.my/bitstreams/20185fc5-aa94-4a59-bb52-fbe41e692951/download f4ae196fff8d95a4d2f488f1d4ebbffe https://oarep.usim.edu.my/bitstreams/9717a4cf-fa94-41de-8282-9c0ec77045a4/download 8a967e16a53a2ae30a6628019911cb94 https://oarep.usim.edu.my/bitstreams/5113fdb3-2187-4c50-83d9-c96e2ceffa96/download df2a8ccaff8788ee11d59b53e8961eb4 https://oarep.usim.edu.my/bitstreams/190f86ab-9dd4-43a7-9b23-6db3b438efb0/download 5c76dc9d0b3188a4088d00f99f6722f4 https://oarep.usim.edu.my/bitstreams/c899ed95-d66f-4c27-b26f-b9cac2853fc0/download d5f3fa59e57637a8dd12b6a24f28264e External audit quality, accountants, internal auditors, Palestinian municipalities, Supreme Audit Institutions (SAIs) Accounting Auditing -- Palestinian. Auditing, external. Quality control. |