Auditor Demographic Factors and Dimensions of Auditors’ Skepticism in Jordan

Abstract

The purpose of this paper is to investigate the auditor demographic factors that can influence the level of skepticism dimensions in Jordan. One important contribution is it validates the skepticism dimensions in Jordan. Different from the majority prior studies on auditor skepticism, this study investigates auditors' demographical factors that influence the level of skepticism dimensions. This study uses a survey approach on auditors in Jordan and received one hundred and twelve responses. Regression analysis was used to find relationships between demographic factors and skepticism dimensions. The result confirms that those who have experience with fraud is positively related to skepticism dimensions. The result could be driven by specific Jordanian context, such as business environment, business culture and political issues. Furthermore, the study is limited to Jordanian context. We cannot confirm the ineffectiveness of training in improving the dimensions of auditor skepticism because examination on training materials is not made and beyond the scope of this study.

Accounting Information Quality, Tax Avoidance and Companies' Performance: the Moderate Role of Political Connection

“…On the other hand, the agent tries to achieve his own interest, which requires an efficient governance mechanism such as accounting information quality (Hassan Che Haat et al, 2008). The previous studies argued that corporate governance has an effect on companies' performance and the empirical studies supported the positive effect on companies' performance (Saidat et al, 2019;Mansur, 2018;Tawfeeq Yousif Alabdullah et al, 2014;Al-Najjar, 2010;Marashdeh, 2014;Alsmady, 2018a;Ali Al-smadi et al, 2014;Al-Smady, 2017;Alsmady, 2018b;Hussin et al, 2019).…”

“…In a market such as Jordan which is unique in terms of low economic development and a royal family control, the corporate governance factors and companies' performance have been investigated in several pieces of research such as (Saidat et al, 2019;Mansur, 2018;Tawfeeq Yousif Alabdullah et al, 2014;Al-Najjar, 2010;Marashdeh, 2014;Alsmady, 2018a;Ali Alsmadi et al, (2014); Al-Smady, (2017); Alsmady, 2018b;Hussin et al, 2019). Studies on liquidity, profitability, and revenues can be referred to (Matar & Eneizan, 2018b); corporate social responsibility by (Qaisi & Finance, 2019;Alafi et al, 2012;Omar & Zallom, 2016); supply chain practices, environmental sustainability by (Jum'a et al, 2021); earning management, social and environmental costs disclosure by (Shahwan & Esra'a, 2021;Smirat et al, 2016); ownership structure by (Alabdullah, 2018); board of directors characteristics by (AlQudah et al, 2019) and other studies.…”

“…Moreover, the Jordanian market is distinctive as compared to other markets in developing and Middle East countries (Al-Akra et al, 2009;Al-Smady et al, 2014b;Ali Alsmadi et al, 2014;Hussin et al, 2019) because of the political involvement that may have an effect on accounting information disclosure and tax system. Its effect on companies' performance will be explained in the following section.…”