The influence of objectivity, competence, and work performance on external auditors' judgements relating to the internal audit function in Jordan

Thesis


Alsukker, Ashraf Saleh Mousa. (2014). The influence of objectivity, competence, and work performance on external auditors' judgements relating to the internal audit function in Jordan [Thesis]. https://doi.org/10.4226/66/5a9780833babf
AuthorsAlsukker, Ashraf Saleh Mousa
Qualification nameDoctor of Philosophy (PhD)
Abstract

This thesis presents empirical research on the perceptions of external auditors (EAs) regarding the impact of three dimensions of auditing, namely the objectivity of the Internal Audit Function (IAF), the competence of the IAF, and the work performance of the IAF, on (1) the effectiveness of the IAF in Jordanian companies listed on the Amman Stock Exchange (ASE) and (2) EAs’ decisions to rely on the work of internal auditors (IAs). In addition, this thesis investigates Jordanian EAs’ level of self-insight into the importance of the three dimensions when (1) evaluating the effectiveness of the IAF and (2) deciding on the degree of reliance on IAs.

Year2014
PublisherAustralian Catholic University
Digital Object Identifier (DOI)https://doi.org/10.4226/66/5a9780833babf
Research GroupPeter Faber Business School
Final version
Publication dates01 Jan 2014
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https://acuresearchbank.acu.edu.au/item/884vx/the-influence-of-objectivity-competence-and-work-performance-on-external-auditors-judgements-relating-to-the-internal-audit-function-in-jordan

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