| dc.contributor.author |
Bogharian, Keghouhie H. |
en_US |
| dc.contributor.author |
El Gammal, Walid M. |
en_US |
| dc.contributor.author |
El-Cheikh, Rola H. |
en_US |
| dc.date.accessioned |
2017-04-26T09:57:12Z |
en_US |
| dc.date.available |
2017-04-26T09:57:12Z |
en_US |
| dc.date.copyright |
2012 |
en_US |
| dc.date.issued |
2017-04-11 |
|
| dc.identifier.issn |
1930-6105 |
en_US |
| dc.identifier.uri |
http://hdl.handle.net/10725/5547 |
en_US |
| dc.description.abstract |
In the face of growing concern with the quality of audit reports, and in an attempt to survey the outlook of the parties intimately affected by such reports, the present study was undertaken to define the determinants or attributes of audit quality in Lebanon. The study was based on a survey comprising three groups of respondents including auditors, accountants and users of financial statements. The study revealed that among 16 different determinants of audit quality tested, all three groups agreed on the importance of six, though with variations in the degree of importance attached to each. |
en_US |
| dc.language.iso |
en |
en_US |
| dc.title |
Attributes of audit quality |
en_US |
| dc.type |
Article |
en_US |
| dc.description.version |
Published |
en_US |
| dc.title.subtitle |
exploratory study in Lebanon |
en_US |
| dc.author.school |
SOB |
en_US |
| dc.author.idnumber |
201004079 |
en_US |
| dc.author.idnumber |
197700710 |
en_US |
| dc.author.department |
Department of Finance and Accounting (FINA) |
en_US |
| dc.description.embargo |
N/A |
en_US |
| dc.relation.journal |
Journal of International Management Studies |
en_US |
| dc.journal.volume |
12 |
en_US |
| dc.journal.issue |
2 |
en_US |
| dc.article.pages |
55-67 |
en_US |
| dc.keywords |
Audit Quality |
en_US |
| dc.keywords |
Quality Determinants |
en_US |
| dc.keywords |
Quality Control |
en_US |
| dc.keywords |
Professional Standards |
en_US |
| dc.keywords |
Qualified Auditors |
en_US |
| dc.keywords |
Accountants |
en_US |
| dc.keywords |
Users of financial statement |
en_US |
| dc.keywords |
CPA Firms |
en_US |
| dc.identifier.ctation |
Bogharian, K. H., Elgammal, W. M., & El-Cheikh, R. H. (2012). Attributes of audit quality: exploratory study in Lebanon. Journal of International Management Studies, 12(2). |
en_US |
| dc.author.email |
walid.elgammal@lau.edu.lb |
en_US |
| dc.author.email |
keboghar@lau.edu.lb |
en_US |
| dc.identifier.tou |
http://libraries.lau.edu.lb/research/laur/terms-of-use/articles.php |
en_US |
| dc.identifier.url |
http://www.iabe.org/domains/iabeX/Documents/Journals/Abstracts/JIMS-12-2_Abstracts.pdf |
en_US |
| dc.author.affiliation |
Lebanese American University |
en_US |