QMS external quality auditors’ education framework: findings from an iterative Delphi study

PurposeThe paper aims to describe the development of an open curriculum framework of external quality auditors (EQAs) education. The study was commissioned by accreditation body JAS-ANZ, with the objective of improving EQA audit performance, resulting in more effective audits that can add value to client organisations.Design/methodology/approachThe key sets of knowledge, skills and attributes that auditors should possess were identified from the literature and an initial survey, and validated through several rounds of experts' opinion using the Delphi technique. The Delphi panel consisted of: top managers; quality practitioners; academicians; quality auditors, consultants and managers; a financial auditor and other managers. Kendall's coefficient of concordance (Kendall's W) was used to measure the level of agreement of the experts' ranking scores.FindingsPanelists believed there is a need for EQAs to be more broadly grounded in certain knowledge, skills, and attributes. The knowledge requirements for EQAs were: audit principles, process and methods; quality management principles, system, and standards; risk management; business process and operations management; applicable legal, regulatory and contractual requirements; strategic planning; and performance measurement. EQAs need strong skills in communication, auditing, people relations, critical thinking, report writing, leadership, coaching and coordination. The attributes considered essential are objectivity, integrity, ethics and professionalism; being observant, perceptive, articulate and confident; having good judgement; being flexible, adaptive, diplomatic, fair and open-minded. Based on these outcomes, the curriculum framework of EQAs was developed.Originality/valueThis study highlights the core elements required in a syllabus to prepare EQAs for value-added auditing in the present and future. The educational framework can be adopted by accreditation and certification bodies to evaluate and improve their auditors' audit performance.

INTERNAL AUDIT QUALITY AND PUBLIC SECTOR MANAGEMENT IN NIGERIA

The broad objective of the study is to empirically examine the impact of internal audit quality on public sector management in Nigeria. Specifically, the study examined the relationship that existed between some variables of internal audit such as financial controls, management controls, public sector efficiency and public sector management. In the study, primary data was utilized through the administration of 150 copies of questionnaire to respondents in internal audit, ministries, departments, agencies, parastatals and commission in Ondo state, but 144 copies were received. Simple percentage, descriptive statistics and categorical (general) least square were used as data analysis techniques. The findings of the study revealed that; internal audit quality such as internal audit competence (COMP), internal objectivity (OBJEC), internal audit challenges (CHAL), and internal audit performance (PERF) had a positive and statistically significant relationship with financial controls in the selected public entities in Nigeria. Internal audit quality such as internal audit competence (COMP), internal audit objectively (OBJEC), internal audit challenges (CHAL), internal audit performance (PERF) had a positive and a statistically significantly relationship with the effective management controls in the selected public entities in Nigeria. Internal audit quality such as internal audit competence (COMP), internal audit objectively (OBJEC), internal audit challenges, internal audit performance (PERF) had a positive and statistically significant relationship with public sector service delivery in the selected public sector entities in Nigeria. The study recommends that both the internal auditors and the public sector management team should participate actively in the management of public sector entities thus lead to enhance managerial performance. <p> </p><p><strong> Article visualizations:</strong></p><p><img src="/-counters-/edu_01/0787/a.php" alt="Hit counter" /></p>

Does Independent Director Experience Improve Individual Auditors’ Audit Quality?

This study examines whether individual auditors with experience as independent directors provide better audit performance than those without independent directorship experience. Using the Chinese setting where audit partners’ names are publicly disclosed, we find that audit partners with independent director experience provide higher audit quality for clients that operate in the same industries as the companies where they concurrently hold or have previously held directorships. However, directorship experience at companies in different industries has an insignificant effect on audit quality. These findings suggest that independent director service enables audit partners to gain industry-specific knowledge. This leads to knowledge spillovers on the audits of clients in the same industries. This study contributes to the literature by identifying an alternative channel through which auditors gain industry-specific knowledge which enhances their performance.

The Relationship Between Work Pressures and Audit Performance in Tunisia

The purpose of this paper is to examine the impact of auditor`s job pressures on audit performance. Using a sample of Tunisian listed companies and their signature auditors from 2013 to 2018, we demonstrate that job pressures does not impair audit performance in Tunisia.

The Relationship Between Work Pressures and Audit Performance in Tunisia

The purpose of this paper is to examine the impact of auditor`s job pressures on audit performance. Using a sample of Tunisian listed companies and their signature auditors from 2013 to 2018, we demonstrate that job pressures does not impair audit performance in Tunisia.

Effect of Work Experience, Task Complexity, and Self-Efficacyon Auditor Performance:Empirical Study of Public Accounting Firm in West Jakarta Region

The auditor's performance was again highlighted by various cases that emerged in the media some time ago. This study tried to look at the factors that influence the auditor's performance in carrying out his work. Factors of work experience, work complexity, and self-efficacy are of concern to researchers because some previous studies still show inconsistent resultson performance. The study was conducted on auditors in the public accounting firm in the area of South Jakarta, using convenience sampling, with data processing using the help of software Lisrel 8.7 and SPSS 23.The results of the study indicate that work experience has a significant effect on audit performance, while work complexity has a negative effect on audit performance. Self-efficacy affects audit performance.

Performance Audit in the Public Sector: A Bibliometric Analysis in the International Journal

Aims: This research was conducted to determine the development of research articles on performance audit in the public sector published in international journals over the last10 years, to find out the map of collaboration between researchers, to figure out the topics of great interest in research, and to present which topics that have the opportunity to investigate in further research. Study Design: This research is a literature study using the bibliometrics analysis method. Place and Duration of Study: The Google Scholar database, period 2010 to 2020. Methodology: In the initial search, there were 503 journals found, the next selection was to look for journal articles that specifically discuss audit performance in the public sector, found as many as 33 journals. Results: After further observation of the 33 article titles, it was found that eleven articles were published in international journals with Q1-Q3 criteria in Scimago and as many as 22 articles were published in international journals. The topic of audit performance, efficiency, and effectiveness became the most popular topic in articles during the period 2010 to 2020. Conclusion: Based on the studies that have been carried out, it can be concluded that the growth of scientific articles for performance audit researchers in the public sector during the last ten years was on average 3% or as many as 3 to 4 articles per year. Judging from its occurrences, there are still very few topics of interest. The words effectiveness, efficiency, and economy are still very little used in research articles, so this word becomes an opportunity for further research development.

Moderating the role of top management commitment in usage of computer-assisted auditing techniques

The importance of computer-assisted auditing techniques (CAATs) is widely acknowledged by auditors. However, the current usage of CAATs is not as broad as expected. In this work, the technology–organization–environment framework is used to establish and analyze the organizational factors affecting the post-adoption usage of CAATs. This study also determines whether or not the use of CAATs enhances the audit process. Top management commitment is introduced as a variable that moderates audit firms’ use of CAATs and audit performance. The data used in this work were obtained from auditors of audit firms in Jordan. Analysis results reveal that CAAT usage is affected by the cost–benefit of technology, firm size, readiness and competitive pressure. By contrast, technology compatibility and the complexity of the accounting information systems of clients do not appear to influence CAAT usage. Top management directly influences audit performance and is thus crucial in dictating how auditors utilize CAATs. However, it does not exert a moderating effect (top management × audit firm’s use of CAATs) between audit firms’ use of CAATs and audit performance. Moreover, the use of CAATs improves the overall audit process of audit firms.