Year: 2014
Type: article
Study design: Observational Study
Abstract: The current study investigates the current status of external audit services in Jordan. In particular, the study comes to evaluate the audit quality attributes and the client satisfaction with audit services in various sectors in Jordan. In addition, the study outlines the possible procedures necessary to enhance the quality of audit services. Furthermore, the study tests the relationship between audit quality attributes and client satisfaction. Based on 48 useable questionnaires, clients see that audit firms have the necessary technical competence, experience and expertise to conduct of audit field work effectively. Thus, findings indicate that clients are satisfied with audit services in Jordan to a considerable extent. A significant, positive relationship has been found between “field work conduct and technical competence ” factor and client satisfaction. No significant relationship has been found between the other two factors (i.e. experience and responsiveness and independence and executive involvement) and client satisfaction with audit services in Jordan. A consensus in the perception of clients from different sectors toward the evaluation of audit quality attributes and satisfaction with audit services has been found. The results indicate that more emphasis should be given to some audit quality attributes (i.e. responsiveness, independence and executive involvement) to enhance the overall satisfaction of clients with audit service in Jordan. In addition, the study findings revealed that providing better training for auditors and compliance with corporate governance code for auditing are important procedures to improve audit quality in Jordan.
Author: Fawzi Al Sawalqa
Language: English
Subfield: Accounting
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W2993765681