Attributes of audit quality

LAUR Repository

Show simple item record

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

Files in this item

Files Size Format View

There are no files associated with this item.

This item appears in the following Collection(s)

Show simple item record

Search LAUR

Advanced Search


My Account