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Towards a quantitative measure of audit quality: do auditor demographic characteristics in Egyptian settings matter?

Author

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  • Tariq H. Ismail
  • Raghda Salah Mohamed

Abstract

The purpose of this paper is to (i) extend the prior model of Sutton and Lampe (1991) to provide a quantitative and reliable measure of the audit quality (AQ), and (ii) hypothesise that demographic characteristics of audit partner would impact the audit quality. We used a quasi-experimental method and data of companies listed on the Egyptian Stock Exchange (EGX) between the years 2014-2017 to test the hypotheses. The results suggest that the proposed quantitative measure of the AQ would help stakeholders to objectively assess the AQ, as well as whether the auditor partner demographic characteristics such as gender, age, experience, education and culture have an impact on the AQ. Furthermore, the AQ is not homogeneous across different types of industry in Egyptian settings. This paper differs from prior studies, where it extends the AQ literature by providing a quantitative measure that can be used during the judgement of the AQ.

Suggested Citation

  • Tariq H. Ismail & Raghda Salah Mohamed, 2022. "Towards a quantitative measure of audit quality: do auditor demographic characteristics in Egyptian settings matter?," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 18(1), pages 82-106.
    • Handle: RePEc:ids:ijaape:v:18:y:2022:i:1:p:82-106
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