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THE IMPACT OF AUDITOR INTEGRITY TO AUDIT QUALITY: AN EXPLORATORY STUDIES FROM THE MIDDLE EAST

Background: The increasing pressure from external parties to improve audit quality and enhance the credibility of financial statements. As corporate financial scandals widely occurred, there are requests for the profession to enhance their quality in the audit. The public continuously talks about th...

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Main Authors: Hubais A.S.A., Kadir M.R.A., Bilal Z.O., Alam M.N.
Other Authors: 58119889800
Format: Article
Published: AOS-Estratagia and Inovacao 2024
Subjects:
Audit Quality
Audit Reputation
Auditing
Auditor Integrity
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spelling my.uniten.dspace-347082024-10-14T11:21:56Z THE IMPACT OF AUDITOR INTEGRITY TO AUDIT QUALITY: AN EXPLORATORY STUDIES FROM THE MIDDLE EAST [O IMPACTO DA INTEGRIDADE DO AUDITOR NA QUALIDADE DA AUDITORIA: UM ESTUDO EXPLORAT�RIO DO ORIENTE M�DIO] [EL IMPACTO DE LA INTEGRIDAD DEL AUDITOR EN LA CALIDAD DE LA AUDITOR�A: ESTUDIOS EXPLORATORIOS EN ORIENTE MEDIO] Hubais A.S.A. Kadir M.R.A. Bilal Z.O. Alam M.N. 58119889800 36245097200 57132879800 57210293011 Audit Quality Audit Reputation Auditing Auditor Integrity Background: The increasing pressure from external parties to improve audit quality and enhance the credibility of financial statements. As corporate financial scandals widely occurred, there are requests for the profession to enhance their quality in the audit. The public continuously talks about the auditor's integrity in performing their tasks, which undisputedly plays a significant role in determining the audit quality. Purpose: This study aims to re-explore the concept of auditor integrity and understand its impact on audit quality. Methodology: Qualitative study approach intended to redescribe auditor integrity from auditors' perspective in the Middle East, particularly in the Sultanate of Oman, using the Focus Group Discussion (FGD). This study chooses six auditors with vast experience and who hold a significant position in the audit firms. Findings: The study revealed that integrity is the critical determinant of audit quality and relates very much to reputation. In this profession, reputation is crucial, and integrity is the best way to uphold a reputation. Social and Practical Implications: Reputation is the most valuable asset, and its loss may affect the profession's viability. From the FGD, the auditors are fully aware of the importance of integrity to uphold the profession's reputation and ease transactions with clients and the public. � 2022 AOS-Estratagia and Inovacao. All rights reserved. Final 2024-10-14T03:21:55Z 2024-10-14T03:21:55Z 2023 Article 10.26668/businessreview/2023.v8i1.1254 2-s2.0-85149042274 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85149042274&doi=10.26668%2fbusinessreview%2f2023.v8i1.1254&partnerID=40&md5=7a0adc037d7cdb9e7ac097feefd01a8e https://irepository.uniten.edu.my/handle/123456789/34708 8 1 e01254 All Open Access Gold Open Access AOS-Estratagia and Inovacao Scopus
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
topic Audit Quality
Audit Reputation
Auditing
Auditor Integrity
spellingShingle Audit Quality
Audit Reputation
Auditing
Auditor Integrity
Hubais A.S.A.
Kadir M.R.A.
Bilal Z.O.
Alam M.N.
THE IMPACT OF AUDITOR INTEGRITY TO AUDIT QUALITY: AN EXPLORATORY STUDIES FROM THE MIDDLE EAST
description Background: The increasing pressure from external parties to improve audit quality and enhance the credibility of financial statements. As corporate financial scandals widely occurred, there are requests for the profession to enhance their quality in the audit. The public continuously talks about the auditor's integrity in performing their tasks, which undisputedly plays a significant role in determining the audit quality. Purpose: This study aims to re-explore the concept of auditor integrity and understand its impact on audit quality. Methodology: Qualitative study approach intended to redescribe auditor integrity from auditors' perspective in the Middle East, particularly in the Sultanate of Oman, using the Focus Group Discussion (FGD). This study chooses six auditors with vast experience and who hold a significant position in the audit firms. Findings: The study revealed that integrity is the critical determinant of audit quality and relates very much to reputation. In this profession, reputation is crucial, and integrity is the best way to uphold a reputation. Social and Practical Implications: Reputation is the most valuable asset, and its loss may affect the profession's viability. From the FGD, the auditors are fully aware of the importance of integrity to uphold the profession's reputation and ease transactions with clients and the public. � 2022 AOS-Estratagia and Inovacao. All rights reserved.
author2 58119889800
author_facet 58119889800
Hubais A.S.A.
Kadir M.R.A.
Bilal Z.O.
Alam M.N.
format Article
author Hubais A.S.A.
Kadir M.R.A.
Bilal Z.O.
Alam M.N.
author_sort Hubais A.S.A.
title THE IMPACT OF AUDITOR INTEGRITY TO AUDIT QUALITY: AN EXPLORATORY STUDIES FROM THE MIDDLE EAST
title_short THE IMPACT OF AUDITOR INTEGRITY TO AUDIT QUALITY: AN EXPLORATORY STUDIES FROM THE MIDDLE EAST
title_full THE IMPACT OF AUDITOR INTEGRITY TO AUDIT QUALITY: AN EXPLORATORY STUDIES FROM THE MIDDLE EAST
title_fullStr THE IMPACT OF AUDITOR INTEGRITY TO AUDIT QUALITY: AN EXPLORATORY STUDIES FROM THE MIDDLE EAST
title_full_unstemmed THE IMPACT OF AUDITOR INTEGRITY TO AUDIT QUALITY: AN EXPLORATORY STUDIES FROM THE MIDDLE EAST
title_sort impact of auditor integrity to audit quality: an exploratory studies from the middle east
publisher AOS-Estratagia and Inovacao
publishDate 2024
_version_ 1814061068034506752
score 13.222552

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