IDEAS home Printed from https://ideas.repec.org/a/ids/ijaape/v15y2019i3p219-240.html
   My bibliography  Save this article

The relationship between evidence characteristics and audit efficiency and effectiveness: evidence from Middle Eastern countries

Author

Listed:
  • Osama A.E. Mah'd
  • Ghassan H. Mardini
  • Manal M. Ali

Abstract

This paper investigates the relationship between three evidence characteristics (namely, sufficiency, reliability, relevance) and audit quality. We employ a multi-method approach that is broken down into two tools; questionnaires and interviews with 103 external auditors working in Jordan, Saudi Arabia and the United Arab Emirates. The current study adopted the decision usefulness theory as a theoretical framework. The main finding of the study revealed that there is a significant relationship between sufficiency and audit quality (both the efficiency and effectiveness of the audit). Interestingly, the results show that reliability and relevance are associated with audit effectiveness, but did not show significant association with audit efficiency. The contribution of the current study is that it increases awareness of the evidence characteristics and their impact on the audit quality. This kind of awareness aids the decision makers to have a better vision that enables them to take sufficient, relevant and reliable decisions.

Suggested Citation

  • Osama A.E. Mah'd & Ghassan H. Mardini & Manal M. Ali, 2019. "The relationship between evidence characteristics and audit efficiency and effectiveness: evidence from Middle Eastern countries," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 15(3), pages 219-240.
    • Handle: RePEc:ids:ijaape:v:15:y:2019:i:3:p:219-240
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=102245
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijaape:v:15:y:2019:i:3:p:219-240. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=41 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.