Factors affecting audit quality in registered companies in Libya

The study is motivated by academic available literature on the need to examine factors affecting audit quality in developing economy like Libya. The purpose of this study is to examine the factors affecting audit quality in registered companies in Libya. This study is based on three variables tha...

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Main Author: Belfagira, Khalid Gadhwar Emhemed
Format: Thesis
Language:en
en
Published: 2015
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Online Access:https://etd.uum.edu.my/5586/1/s815023_01.pdf
https://etd.uum.edu.my/5586/2/s815023_02.pdf
https://etd.uum.edu.my/5586/
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author Belfagira, Khalid Gadhwar Emhemed
author_facet Belfagira, Khalid Gadhwar Emhemed
author_sort Belfagira, Khalid Gadhwar Emhemed
building UUM Library
collection Institutional Repository
content_provider Universiti Utara Malaysia
content_source UUM Electronic Theses
continent Asia
country Malaysia
description The study is motivated by academic available literature on the need to examine factors affecting audit quality in developing economy like Libya. The purpose of this study is to examine the factors affecting audit quality in registered companies in Libya. This study is based on three variables that are used to understand and analyze the level of audit quality within audit firm in Libya. The three variables that are measured in this current study are: independence auditor, audit firm size and audit fees. The data were collected through the distribution of questionnaires to 80 respondents in Libya and processed using Statistical Package for Social Science (SPSS) software for the purpose of this study. By using correlation and regression analysis, the findings of the study show that there is a positively significant relationship between independent auditor and audit firm size and audit quality. On the other hand, audit fees indicates a positive but insignificant correlation with audit quality
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spelling my.uum.etd-55862021-03-18T06:32:43Z https://etd.uum.edu.my/5586/ Factors affecting audit quality in registered companies in Libya Belfagira, Khalid Gadhwar Emhemed HF5601-5689 Accounting The study is motivated by academic available literature on the need to examine factors affecting audit quality in developing economy like Libya. The purpose of this study is to examine the factors affecting audit quality in registered companies in Libya. This study is based on three variables that are used to understand and analyze the level of audit quality within audit firm in Libya. The three variables that are measured in this current study are: independence auditor, audit firm size and audit fees. The data were collected through the distribution of questionnaires to 80 respondents in Libya and processed using Statistical Package for Social Science (SPSS) software for the purpose of this study. By using correlation and regression analysis, the findings of the study show that there is a positively significant relationship between independent auditor and audit firm size and audit quality. On the other hand, audit fees indicates a positive but insignificant correlation with audit quality 2015 Thesis NonPeerReviewed text en https://etd.uum.edu.my/5586/1/s815023_01.pdf text en https://etd.uum.edu.my/5586/2/s815023_02.pdf Belfagira, Khalid Gadhwar Emhemed (2015) Factors affecting audit quality in registered companies in Libya. Masters thesis, Universiti Utara Malaysia.
spellingShingle HF5601-5689 Accounting
Belfagira, Khalid Gadhwar Emhemed
Factors affecting audit quality in registered companies in Libya
title Factors affecting audit quality in registered companies in Libya
title_full Factors affecting audit quality in registered companies in Libya
title_fullStr Factors affecting audit quality in registered companies in Libya
title_full_unstemmed Factors affecting audit quality in registered companies in Libya
title_short Factors affecting audit quality in registered companies in Libya
title_sort factors affecting audit quality in registered companies in libya
topic HF5601-5689 Accounting
url https://etd.uum.edu.my/5586/1/s815023_01.pdf
https://etd.uum.edu.my/5586/2/s815023_02.pdf
https://etd.uum.edu.my/5586/
url_provider http://etd.uum.edu.my/