Towards a quantitative measure of audit quality: do auditor demographic characteristics in Egyptian settings matter? Online publication date: Wed, 08-Jun-2022
by Tariq H. Ismail; Raghda Salah Mohamed
International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE), Vol. 18, No. 1, 2022
Abstract: The purpose of this paper is to (i) extend the prior model of Sutton and Lampe (1991) to provide a quantitative and reliable measure of the audit quality (AQ), and (ii) hypothesise that demographic characteristics of audit partner would impact the audit quality. We used a quasi-experimental method and data of companies listed on the Egyptian Stock Exchange (EGX) between the years 2014-2017 to test the hypotheses. The results suggest that the proposed quantitative measure of the AQ would help stakeholders to objectively assess the AQ, as well as whether the auditor partner demographic characteristics such as gender, age, experience, education and culture have an impact on the AQ. Furthermore, the AQ is not homogeneous across different types of industry in Egyptian settings. This paper differs from prior studies, where it extends the AQ literature by providing a quantitative measure that can be used during the judgement of the AQ.
Existing subscribers:
Go to Inderscience Online Journals to access the Full Text of this article.
If you are not a subscriber and you just want to read the full contents of this article, buy online access here.Complimentary Subscribers, Editors or Members of the Editorial Board of the International Journal of Accounting, Auditing and Performance Evaluation (IJAAPE):
Login with your Inderscience username and password:
Want to subscribe?
A subscription gives you complete access to all articles in the current issue, as well as to all articles in the previous three years (where applicable). See our Orders page to subscribe.
If you still need assistance, please email subs@inderscience.com
Our Blog 
Follow us on Twitter 
Visit us on Facebook