Enhancing audit quality in non-Big 4 firms: the role of remote auditing and audit staff capabilities

Mohannad Obeid Al Shbail, Zaid Jaradat, Ahmad Al-Hawamleh, Allam Hamdan and Abdalmuttaleb M.A. Musleh Alsartawi

Journal of Financial Reporting and Accounting, 2024, vol. 23, issue 2, 700-720

Abstract: Purpose - The purpose of this study is to explore the impact of remote auditing on audit quality in non-Big 4 firms in Jordan. It also examines the role of auditors’ capabilities in this relationship, emphasizing their importance in implementing this technology effectively. Design/methodology/approach - The perspectives of non-Big 4 audit firms regarding the influence of remote auditing on audit quality were gathered through the administration of a comprehensive questionnaire. Findings - This study demonstrates that remote auditing can enhance audit quality in non-Big 4 firms. The strength of this effect is bolstered by the auditor’s technical knowledge, communication skills and professional skepticism. Practical implications - Remote auditing is a promising alternative to traditional methods for non-Big 4 firms, with significant implications. Effective remote audits require technical knowledge, communication skills and professional skepticism. To succeed, firms must invest in training programs that equip auditors with the necessary remote auditing techniques. Originality/value - This groundbreaking study investigates the effects of remote auditing on audit quality in Jordanian non-Big 4 firms and examines the influence of auditors’ capabilities. Results show that auditors’ capabilities enhance the positive impact of remote auditing on audit quality.

Keywords: Audit quality; Remote auditing; Audit staff capabilities; Non-Big 4 audit firms; RBV theory (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eme:jfrapp:jfra-11-2023-0653

DOI: 10.1108/JFRA-11-2023-0653

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