Quality Audit Service Determinant Factors in Private Audit Firm’s in Addis Ababa
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Date
2021-10-03
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A.A.U
Abstract
The objective of this thesis is to investigate and discuss the relationships between
Professional qualification, audit experience, industry expertise, and auditor size. The
research viewed empirical studies to assess what researchers have done about audit
quality issues and identified gaps in the literature where further research is needed, on
other determinant factors affecting the audit quality service. The location of this research
is one hundred thirty-one private audit firms in Addis Ababa. The primary data was
collected by distributing closed-ended questionnaires to one hundred fifty audit staff
across fifty-three audit firms. For each of these firms, three survey instruments have been
distributed to audit staffs that are in the position of senior, manager, and principal, or
partner level. Partial Least Square regression analysis method used to describe and
examine the significant relationship between the determinant variables with audit quality.
Through the multiple regressions analyses revealed that auditor size, qualification, and
industry expertise respectively positive perception and have significant influence however
audit experience insignificant contribution on audit quality. So, the researcher believe
that this thesis has contributed to auditorsto always keep an alert to improve audit quality
by continuous professional development as well audit firms to encourage and support
staff to develop their professional development and Accounting and Audit Board of
Ethiopia to reviewing and support privately owned firms