Auditors Perception of Audit Quality in Ethiopia

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Date

2017-02

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Addis Ababa University

Abstract

This thesis examines the perception of auditors on audit quality in Ethiopia. The thesis uses survey as a strategy of inquiry. The survey covers 88 external auditors who have senior auditor and above positions. The response rate is 60%. Results from the analysis indicate that respondents agreeon positive relationship of audit firm size, audit competence, industry specialization and auditor’s reputation with audit quality. Tight audit time has a negative relationship with audit quality. Respondents are neutral on the relationship of audit fees, audit tenure and provisions of non-audit services with audit quality. Key words : audit firm size, audit competence, industry Specialization, audit tenure, audit fee provision of non-audit services (NAS), audit reputation, audit time and audit quality

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Keywords

Audit firm size; audit competence, industry Specialization; audit tenure; audit fee provision of non-audit services (NAS); audit reputation; audit time and audit quality

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