International Journal of Accounting and Management Sciences (IJAMS)
January 2024
DOI https://www.doi.org/10.56830/IJAMS001202406
Authors
Nabil Mohammed Saeed Al Sharabi
Waheeb Abdulaziz Mohammed AL Hobaishi
Mareb Ahmed Abdullah AL Mehgani
Abstract
The purpose of the research: This study aims to investigate the effect of joint audit on audit quality through the experience of the external auditor whether local or international.
Data and materials and methodology: This study uses a random sample of 43 Yemeni legal auditors in Yemeni audit offices and firms. The questionnaire was used as a tool for data collection, and the data were analyzed using regression and path analysis using SPSS software. Results: The results show that joint audit has a positive and significant effect on the local external auditor’s experience, but not on the international external auditor’s experience. The results also show that the external auditor’s experience has a positive and significant effect on audit quality, but joint audit does not have a direct significant effect on audit quality. However, joint audit has an indirect significant effect on audit quality through the local external auditor’s experience, but not through the international external auditor’s experience. Main findings: The results of this study indicate that joint audit contributes to raising the level of quality and professionalism in audit reports and helps to develop the external auditors’ experience and improve their performance in report preparation. These results are consistent with some of the theories and previous studies that confirmed the role of joint audit in enhancing audit quality and external auditors’ experience.
Kaywords: joint audit, international experience of external auditor, local experience of external auditor, audit quality.
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