(Enron) (Arthur Anderson) (AICPA) (Audit Quality) " (SOCPA) (GCCAAO) . ( )
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1 (/) - : : : * * (// // )... - : : - -.
2 . :. ( ). (Arthur Anderson) (Enron) " ".. (AICPA) (Audit Quality) " (). (SOCPA) (GCCAAO).. ()
3 ... :. Audit Firm Rotation and" (Arel et al., 2005) " " "Audit Quality (Regulators) (Business Press).... ) " ". ( (Mock and Samet, 1982). :. (Schroeder et al., 1986). (Audit team factors)
4 .(Audit firm factors) () : () () () (). (Sutton and Lampe, 1990).(Audit Quality Evaluation Model) ).( (Carcello et al. 1992). " " "."(GAAS) " " " " (Sutton, 1993) (Brown and Raghunandan, 1995).(Broad Categories) () - -. ().( )
5 (Hwang and Staley, 2005). (scandals). : accounting in the USA has become so complicated that the basic" accounting principles have become lost in the details of specific "accounting standards... (Hillary and Lennox, 2005) (Peer Reviewers). (Clean Opinions). (Pedro el al., 2005) (Corporate Governance).
6 ... : ".. " " " ". ". (Behn et al., 1997) (Fortune 1000 Companies) (Controllers). (DeAngelo, 1981). (Yeoh and Jubb, 2001). (Internal Governance) Financial).(External Audit Quality) (Company Size).(Overall Governance) (Risk Profile
7 ... : (Arthur Andersen) (Nagy, 2005). (Mandatory Auditor Change).(Arthur Andersen) (Jaffar et al., 2005) ). ( : () (). () () (Lennox, 2005) ( ) ( ). (Kane and Velury, 2005) (Managerial Ownership) ( ) ( ). " (Myungsoo, 2005) Do non-audit services " "influence audit quality?.
8 . ( ). ( ).. :. ( ) : ( ).( ) : ( ) :. ( ) ().. (Excel). (SPSS). :.() ()
9 ... : (). (). (). () " () " (). () CPA () () () () (). ( ) " () " (). () ".
10 () " () (). (). " () " ().() (). " " () " () () ().. ( ) " () " () () (). () () ()
11 ... : () () ).( " () " ). () ( = (). ) " " () ( " " (). () () (). () " " (). () " "
12 ().() () () (). " " "" ().() () (=).(). () () (). " () " ).() ( = (). " " ()
13 ... : () () (). " " () (). () (). () " " () () " ". () ().() " " (). () ()
14 (). ()..() ) ( ٠ ٩٨ ٠ ٩٨ ٠ ٩٨ ٠ ٩٦ ٠ ٩٦ ٠ ٩٥ ٠ ٩٥ ٠ ٩٥ ٠ ٩٣ ٠ ٩٣ ٠ ٩٣ ٠ ٩١ ٠ ٨٩ ٥٥ ٥٥ ٥٥ ٥٤ ٥٤ ٥٣ ٥٣ ٥٣ ٥٢ ٥٢ ٥٢ ٥١ ٥٠ CPA..
15 ... : ) ( ٠ ٨٩ ٠ ٨٨ ٠ ٨٦ ٠ ٨٦ ٠ ٨٢ ٠ ٧٩ ٠ ٧٩ ٠ ٧٣ ٠ ٧٣ ٠ ٧٣ ٠ ٦٦ ٠ ٥٥ ٥٠ ٤٩ ٤٨ ٤٨ ٤٦ ٤٤ ٤٤ ٤١ ٤١ ٤١ ٣٧ ٣١..... ). ( ). ( () " ".
16 (). ( ) ( ). () "" () " ). " " (=. " ( = ) ". " (). " () ".() () "" " ". ().
17 ... :.(). ٠ ٠٩ ٥ ٠ ٩١ ٥١. ٠ ٠٩ ٥ ٠ ٨٩ ٥٠. ٠ ٠٩ ٥ ٠ ٨٩ ٥٠. ٠ ١١ ٦ ٠ ٨٨ ٤٩. ٠ ١٤ ٨ ٠ ٨٢ ٤٦. ٠ ١٦ ٩ ٠ ٨٠ ٤٥. ٠ ٢٣ ١٣ ٠ ٧٥ ٤٢ ).( ٠ ٢٧ ١٥ ٠ ٧١ ٤٠. ٠ ٣٩ ٢٢ ٠ ٥٥ ٣١. ٠ ٥٠ ٢٨ ٠ ٤٥ ٢٥..
18 . (Wilcoxon Test).Z-test (Nonparametric tests) (----).() ) (Sig.=0.206). (. " " (Sig.=0.000).(M=2.78) (M=3.48) (0.01) (Sig.=0.009) (M=3.86) ) (0.05) (Sig.=0.044).(M=3.54) ((0.01).(M=2.63) (M=2.93) " (Sig.>0.80).(M=3.06) (M=3.05) "
19 ... : (Sig.=0.072) " ".(M=3.37) (M=3.12). " (M=3.09) " (Sig.=0.408).(M=3.09). (M=3.81). (Sig.=0.755) " (M=3.73) ".(Sig.=0.628) (M=3.68) " (M=3.80) ". (Sig.=0.073).(M=3.57) (0.10).(0.01) (0.05)
20 () : (M=3.56) () (M=3.29) () (M1=3.46) (Sig. 0.12) (M=3.39) :.(M3=3.41) (M2=3.33). " " (M=3.09) (M=2.42) (M=2.71).(Sig.=0.000) " " (Sig.>0.15) M1-M2).(Sig.=0.002) (0.01).(m=2.53) (= = 0.47 " " (M=3.65).(Sig.=0.000).(M=2.65) ". (0.01) (M=2.90) "
21 ... : (Sig.=0.000).(M=2.05). ". " (Sig.=0.001) (M=3.72) (M=3.35). (Sig.=0.002).(M=3.04) (M=3.43) () : (Sig.=0.034 Sig.=0.039).(M1=3.25 M2=2.65) () (M=3.52) (M=2.96) " " (Sig.=0.4) (M=3.61) (M=3.45). " " (Sig.=0.000) (M=3.50).(M=2.80)
22 . " " (Sig.=0.000) (M=3.46) (M=2.71). () ( ). (Sig.<0.01) (Mann-Whitney U and Wilcoxon W) () : :. (... ). :.. :..
23 ... : : (0.01< Sig. 0.05),, : (.(... ) : ( (... ). : ( (... ). (0.05<Sig. 0.10) :..... ( ( ( ( ( (0.10<Sig.).( )
24 ( ) ( ). ()...() ( ) ( ) Sig.= Sig.= Sig.= Sig.= (). () :. () :.(Sig.=0.072) (.(Sig.=0.074) (.
25 ... : : - :.(Sig.=0.016)..(Sig.=0.076) - :..(Sig.=0.023) -. (Sig.>0.14). :..() (Mean Rank)
26 .().(Mean Rank) Mean Rank > < > > > > < (Sig.),,,,,,, (Mann- Whitney U and Wilcoxon W) (Sig.>0.10) : () () : ().(Sig.<0.02)
27 ... : :. ) (Sig.=0.003) (. ( ) (,) (Sig.=0.042) (Sig.>0.20).. ( ). (Sig.>0.15) ) ( ).( ( -)..(,) (Sig.=0.038)
28 (ACCA, Saudi CPA, CPA ). : (Sig.<0.10).(Sig.=0.034) : :.(Sig.=0.008).(Sig.=0.035) :.(Sig.=0.077).(Sig.=0.077) : :. ( ).(Sig.>0.30) ( ) " " ) (Sig.=0.021).( " ".(Sig.=0.095).(Sig.>0.35)
29 ... :... ( ). ( : ( =< ) ( ( ( ( ( ( (. ) : ( =<
30 () () () () (). () () () CPA () () (). () () : -. : (. (. (.
31 ... : (. (. : " () : () ".- " () " :.- : () : Arel, B., Brody, R. and Pany, K. (2005) "Audit Firm Rotation and Audit Quality", The CPA Journal Online, January. Behn, et al. (1997) "The Determinants of Audit Client Satisfaction Among Clients of Big 6 Firms", Accounting Horizons, 11(1): 7-24 Brown, C. and Raghunandan, K. (1995) "Audit Quality in Audits of Federal Programs by Nonfederal Auditors", Accounting Horizons, 9(3): Carcello, et al. (1992) "Audit Quality Attributes: The Perceptions of Audit Partners, Preparers, and Financial Statement Users", Auditing: A Journal of Practice & Theory, 11(spring): DeAngelo, L. (1981) "Auditor Size and Audit Quality", Journal of Accounting and Economics, 3: Hillary, G. and Lennox, C. (2005) "The Credibility of Self-regulation: Evidence from the Accounting Profession's Peer Review Program", Journal of Accounting & Economics, 40(1-3): 211. Hwang, D. and Staley, A. (2005) "An Analysis of Recent Accounting and Auditing Failures in the United States on US Accounting and Auditing in China", Managerial Auditing Journal, 20(3): Jaffar, N., Ali, S., Selamat, Z. and Alias, N. (2005) "The Perception of the Audit Partners, Audit Committee and Investment Analyst on the Audit Quality Attributes in Malaysian", Finance India, 19(2):
32 Kane, G. and Velury, U. (2005) "The Impact of Managerial Ownership on the Likelihood of Provision of High Quality Auditing Services", Review of Accounting & Finance, 4(2): Lennox, C. (2005) "Audit Quality and Executive Officers' Affiliations with CPA firms", Journal of Accounting & Economics, 39(2): 201. Mock, T.J. and Samet, M. (1982) "A Multi-attribute Model for Audit Evaluation", In: Proceedings of the VI University of Kansas Audit Symposium. Myungsoo, S. (2005) "Do Non-audit Services Influence Audit Quality?", Ph.D. Research, The University of Nebraska, Lincoln, USA. Nagy, A. (2005) "Mandatory Audit Firm Turnover, Financial Reporting Quality, and Client Bargaining Power: The Case of Arthur Andersen", Accounting Horizons, 19(2): Pedro, J., Ballesta, S. and García-Meca, E. (2005) "Audit Qualifications and Corporate Governance in Spanish Listed Firms", Managerial Auditing Journal, 20(7): Schroeder, et al. (1986) "Audit Quality: The Perceptions of Audit-Committee Chairpersons and Audit Partners", Auditing: A Journal of Practice & Theory, 5(spring): Sutton, S. and Lampe, J. (1990) "Formulating a Process Measurement System for Audit Quality" In: Proceedings of the 1990, University of Southern California Audit Judgment Symposium. Sutton, S. (1993) "Toward an Understanding of the Factors Affecting the Quality of the Audit Process", Decision Sciences 24: Yeoh, E. and Jubb, C. (2001) "Governance and Audit Quality: Is there an Association?".
33 ... : ()..... () : ) :.( ). : : = = = = = : = = = = =
34 .( )...CPA.... ). (
35 ... : (). "X"..( ) ( ) (). ( ). ( )... ( )... CA CPA CPA.( ).
36 Audit Service Quality: An Analyzed Empirical Investigation of the Affecting Factors: The Auditor's Perspective Abdulrahman A.M. Al-Twaijry and Hussein Mohamed Elnafabi* Associate Professor, Accounting Department, Qassim University, Qassim and *Madina College of Tourism, Almadina Almunawra Saudi Arabia Abstract. This study investigates the auditors' perspectives on the factors that may have an effect on the quality of the audit service provided by accounting firms and also the factors that might influence the preference of an accounting office to another. Research data were collected through a questionnaire developed from previous studies and includes additional factors which were not previously addressed. Both descriptive analysis and statistical tests were used to examine these factors. Results showed that the strongest factors affecting audit quality from auditors' perception are: 1) auditors' experience in auditing, 2) objectivity when examining financial reports, 3) auditors' academic qualifications. The strongest factors influencing the preference between audit offices decision are: 1) previous relationship between the auditor and auditee, 2) audit fees, 3) audit firm's reputation. The results also revealed that there are significant differences between the expected affect and the degree of existence in reality of some of the examined factors. Some of the quality factors and preference factors are significantly influenced by one or more of the followings: auditor's post rank, age, academic and professional qualifications, and experience.
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