Publication:
THE IMPACT OF AUDITOR INTEGRITY TO AUDIT QUALITY: AN EXPLORATORY STUDIES FROM THE MIDDLE EAST

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dc.citedby5
dc.contributor.authorHubais A.S.A.en_US
dc.contributor.authorKadir M.R.A.en_US
dc.contributor.authorBilal Z.O.en_US
dc.contributor.authorAlam M.N.en_US
dc.contributor.authorid58119889800en_US
dc.contributor.authorid36245097200en_US
dc.contributor.authorid57132879800en_US
dc.contributor.authorid57210293011en_US
dc.date.accessioned2024-10-14T03:21:55Z
dc.date.available2024-10-14T03:21:55Z
dc.date.issued2023
dc.description.abstractBackground: The increasing pressure from external parties to improve audit quality and enhance the credibility of financial statements. As corporate financial scandals widely occurred, there are requests for the profession to enhance their quality in the audit. The public continuously talks about the auditor's integrity in performing their tasks, which undisputedly plays a significant role in determining the audit quality. Purpose: This study aims to re-explore the concept of auditor integrity and understand its impact on audit quality. Methodology: Qualitative study approach intended to redescribe auditor integrity from auditors' perspective in the Middle East, particularly in the Sultanate of Oman, using the Focus Group Discussion (FGD). This study chooses six auditors with vast experience and who hold a significant position in the audit firms. Findings: The study revealed that integrity is the critical determinant of audit quality and relates very much to reputation. In this profession, reputation is crucial, and integrity is the best way to uphold a reputation. Social and Practical Implications: Reputation is the most valuable asset, and its loss may affect the profession's viability. From the FGD, the auditors are fully aware of the importance of integrity to uphold the profession's reputation and ease transactions with clients and the public. � 2022 AOS-Estratagia and Inovacao. All rights reserved.en_US
dc.description.natureFinalen_US
dc.identifier.ArtNoe01254
dc.identifier.doi10.26668/businessreview/2023.v8i1.1254
dc.identifier.issue1
dc.identifier.scopus2-s2.0-85149042274
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85149042274&doi=10.26668%2fbusinessreview%2f2023.v8i1.1254&partnerID=40&md5=7a0adc037d7cdb9e7ac097feefd01a8e
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/34708
dc.identifier.volume8
dc.publisherAOS-Estratagia and Inovacaoen_US
dc.relation.ispartofAll Open Access
dc.relation.ispartofGold Open Access
dc.sourceScopus
dc.sourcetitleInternational Journal of Professional Business Review
dc.subjectAudit Quality
dc.subjectAudit Reputation
dc.subjectAuditing
dc.subjectAuditor Integrity
dc.titleTHE IMPACT OF AUDITOR INTEGRITY TO AUDIT QUALITY: AN EXPLORATORY STUDIES FROM THE MIDDLE EASTen_US
dc.title[O IMPACTO DA INTEGRIDADE DO AUDITOR NA QUALIDADE DA AUDITORIA: UM ESTUDO EXPLORAT�RIO DO ORIENTE M�DIO]en_US
dc.title[EL IMPACTO DE LA INTEGRIDAD DEL AUDITOR EN LA CALIDAD DE LA AUDITOR�A: ESTUDIOS EXPLORATORIOS EN ORIENTE MEDIO]en_US
dc.typeArticleen_US
dspace.entity.typePublication
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