The impact of actual audit quality on the effectiveness of financial statements fraud detection in the Jordanian auditing sector
Other Title(s)
أثر جودة التدقيق على فاعلية اكتشاف الغش في القوائم المالية في قطاع التدقيق الأردني
Dissertant
al-Zunaymat, Asma Husayn Khalaf
Thesis advisor
al-Dahyat, Muhammad Abd al-Rahim
Comitee Members
Abu Nassar, Muhammad Husayn
al-Hamayidah, Riyad Muslih
al-Isa, Yasin Ahmad Musa
University
Mutah University
Faculty
Faculty of Business
Department
Department of Business Administration
University Country
Jordan
Degree
Master
Degree Date
2011
English Abstract
The purpose of this research is to investigate the impact of audit quality on the effectiveness of financial statement fraud detection.
Toward this aim, a research model was developed and tested within the context of the auditing firms working in Jordan.
The proposed model assumes that audit quality factors (technical competence, auditor’s independence, and audit planning) are key factors that would enhance the using fraud detection red flags.
A survey methodology was utilized to gather data by sending questionnaires to a random sample of 100 audit offices, a total of eighty three questionnaires were received representing a response rate of (83%) and eighty usable questionnaires were used for data analysis.
Descriptive and regression analyses were used to achieve the research aims and objectives.
The main findings of the descriptive analysis reveal that the auditing firms working in Jordan have high level of audit quality, represented by high level of technical competence, independence and good planning of audit process.
In addition, the auditing firms working in Jordan uses fraud-detection red flags, the most red flags used was “opportunities red flags”.
The findings also reveal that audit quality factors collectively have a significant impact on the effectiveness of financial statement fraud detection.
Based on the research results, a number of recommendations were proposed
Main Subjects
No. of Pages
104
Table of Contents
Table of contents.
Abstract.
Abstract in Arabic.
Chapter One : Research background.
Chapter Two : Theoretical framework and literature review.
Chapter Three : Design and methodology.
Chapter Four : Data analysis and discussion.
References.
American Psychological Association (APA)
al-Zunaymat, Asma Husayn Khalaf. (2011). The impact of actual audit quality on the effectiveness of financial statements fraud detection in the Jordanian auditing sector. (Master's theses Theses and Dissertations Master). Mutah University, Jordan
https://search.emarefa.net/detail/BIM-786599
Modern Language Association (MLA)
al-Zunaymat, Asma Husayn Khalaf. The impact of actual audit quality on the effectiveness of financial statements fraud detection in the Jordanian auditing sector. (Master's theses Theses and Dissertations Master). Mutah University. (2011).
https://search.emarefa.net/detail/BIM-786599
American Medical Association (AMA)
al-Zunaymat, Asma Husayn Khalaf. (2011). The impact of actual audit quality on the effectiveness of financial statements fraud detection in the Jordanian auditing sector. (Master's theses Theses and Dissertations Master). Mutah University, Jordan
https://search.emarefa.net/detail/BIM-786599
Language
English
Data Type
Arab Theses
Record ID
BIM-786599
