The Role of Technological Readiness in Enhancing the Quality of Audit Work: Evidence from an Emerging Market

Mohamed Ali Shabeeb Ali, Ibrahim A. Elshaer, Abdelhameed A. Montash and Abdelmoneim Bahyeldin Mohamed Metwally ()
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Mohamed Ali Shabeeb Ali: Department of Accounting, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia
Ibrahim A. Elshaer: Management Department, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia
Abdelhameed A. Montash: Department of Accounting, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia
Abdelmoneim Bahyeldin Mohamed Metwally: Department of Accounting, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia

JRFM, 2024, vol. 17, issue 11, 1-22

Abstract: This study examines the impact of remote audit quality (RAQ) on the quality of audit work (QAW). Further, it explores the moderating effect of both client technological readiness (CLTR) and auditor technology readiness (ADTR) on the link between RAQ and QAW. Data were collected through a questionnaire survey distributed to all external auditors working in Egypt. The final sample consists of 280 auditors. The data were analyzed with smart partial least squares (Smart-PLS) software. The results showed that RAQ has a positive and significant impact on QAW. Moreover, the results revealed that CLTR and ADTR moderate the relationship between RAQ and QAW. CLTR was found to have a positive moderating role, as CLTR was found to strengthen the relationship between RAQ and QAW, while ADTR was found to have a negative moderating role, as ADTR was found to weaken the relationship between RAQ and QAW. The findings can provide a pivotal yardstick for guiding companies, auditing firms, auditing professional bodies, and regulators in the Egyptian context. Positioned as one of the early studies to concentrate on the moderating role of CLTR and ADTR in the relationship between RAQ and QAW, this research suggests insights within an emerging market context.

Keywords: remote audit; audit quality; technological readiness; emerging economy; Egypt (search for similar items in EconPapers)
JEL-codes: C E F2 F3 G (search for similar items in EconPapers)
Date: 2024
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