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Auditor demographic factors and dimensions of auditors’ skepticism in Jordan

The purpose of this paper is to investigate the auditor demographic factors that can influence the level of skepticism dimensions in Jordan. One important contribution is it validates the skepticism dimensions in Jordan. Different from the majority prior studies on auditor skepticism, this study inv...

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Main Authors: Sayed Alwee Hussnie Sayed Hussin,, Norman Mohd Saleh,, Al-Smady, Ahnaf Ali
Format: Article
Language:English
Published: Penerbit Universiti Kebangsaan Malaysia 2019
Online Access:http://journalarticle.ukm.my/15294/1/32489-100805-3-PB.pdf
http://journalarticle.ukm.my/15294/
http://ejournal.ukm.my/ajac/issue/view/1184
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spelling my-ukm.journal.152942020-09-30T06:53:00Z http://journalarticle.ukm.my/15294/ Auditor demographic factors and dimensions of auditors’ skepticism in Jordan Sayed Alwee Hussnie Sayed Hussin, Norman Mohd Saleh, Al-Smady, Ahnaf Ali The purpose of this paper is to investigate the auditor demographic factors that can influence the level of skepticism dimensions in Jordan. One important contribution is it validates the skepticism dimensions in Jordan. Different from the majority prior studies on auditor skepticism, this study investigates auditors’ demographical factors that influence the level of skepticism dimensions. This study uses a survey approach on auditors in Jordan and received one hundred and twelve responses. Regression analysis was used to find relationships between demographic factors and skepticism dimensions. The result confirms that those who have experience with fraud is positively related to skepticism dimensions. The result could be driven by specific Jordanian context, such as business environment, business culture and political issues. Furthermore, the study is limited to Jordanian context. We cannot confirm the ineffectiveness of training in improving the dimensions of auditor skepticism because examination on training materials is not made and beyond the scope of this study. Penerbit Universiti Kebangsaan Malaysia 2019 Article PeerReviewed application/pdf en http://journalarticle.ukm.my/15294/1/32489-100805-3-PB.pdf Sayed Alwee Hussnie Sayed Hussin, and Norman Mohd Saleh, and Al-Smady, Ahnaf Ali (2019) Auditor demographic factors and dimensions of auditors’ skepticism in Jordan. Asian Journal of Accounting and Governance, 11 . pp. 39-48. ISSN 2180-3838 http://ejournal.ukm.my/ajac/issue/view/1184
institution Universiti Kebangsaan Malaysia
building Tun Sri Lanang Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Kebangsaan Malaysia
content_source UKM Journal Article Repository
url_provider http://journalarticle.ukm.my/
language English
description The purpose of this paper is to investigate the auditor demographic factors that can influence the level of skepticism dimensions in Jordan. One important contribution is it validates the skepticism dimensions in Jordan. Different from the majority prior studies on auditor skepticism, this study investigates auditors’ demographical factors that influence the level of skepticism dimensions. This study uses a survey approach on auditors in Jordan and received one hundred and twelve responses. Regression analysis was used to find relationships between demographic factors and skepticism dimensions. The result confirms that those who have experience with fraud is positively related to skepticism dimensions. The result could be driven by specific Jordanian context, such as business environment, business culture and political issues. Furthermore, the study is limited to Jordanian context. We cannot confirm the ineffectiveness of training in improving the dimensions of auditor skepticism because examination on training materials is not made and beyond the scope of this study.
format Article
author Sayed Alwee Hussnie Sayed Hussin,
Norman Mohd Saleh,
Al-Smady, Ahnaf Ali
spellingShingle Sayed Alwee Hussnie Sayed Hussin,
Norman Mohd Saleh,
Al-Smady, Ahnaf Ali
Auditor demographic factors and dimensions of auditors’ skepticism in Jordan
author_facet Sayed Alwee Hussnie Sayed Hussin,
Norman Mohd Saleh,
Al-Smady, Ahnaf Ali
author_sort Sayed Alwee Hussnie Sayed Hussin,
title Auditor demographic factors and dimensions of auditors’ skepticism in Jordan
title_short Auditor demographic factors and dimensions of auditors’ skepticism in Jordan
title_full Auditor demographic factors and dimensions of auditors’ skepticism in Jordan
title_fullStr Auditor demographic factors and dimensions of auditors’ skepticism in Jordan
title_full_unstemmed Auditor demographic factors and dimensions of auditors’ skepticism in Jordan
title_sort auditor demographic factors and dimensions of auditors’ skepticism in jordan
publisher Penerbit Universiti Kebangsaan Malaysia
publishDate 2019
url http://journalarticle.ukm.my/15294/1/32489-100805-3-PB.pdf
http://journalarticle.ukm.my/15294/
http://ejournal.ukm.my/ajac/issue/view/1184
_version_ 1680321971243450368
score 13.211869

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