Does human capital affect the implementation of ISQC 1 in audit firms of non-big 4? Evidence from Jordan

Zaid Jaradat and Ahmad Hardan

International Journal of Services and Operations Management, 2024, vol. 48, issue 2, 192-212

Abstract: This study presents a framework determining the impact of human capital on ISQC 1 implementation, involving non-big 4 audit firms. The study sample comprised 162 external auditors from audit firms in Jordan. From the data analyses results, it was concluded that ISQC 1 variables of ethical requirements, acceptance, and continuance of client and human resources and engagement performance have positive relationship with human capital. Negative relationship was concluded for leadership and monitoring with human capital. Auditors in Jordan are lacking in number. The Jordanian policymakers and government need to improve the effectiveness and independence of the external auditors through new regulations and laws. Additionally, the auditing profession needs to regulated more, to safeguard the economy and social stability of the country.

Keywords: human capital; ISQC 1; audit firms; human capital theory; Jordan. (search for similar items in EconPapers)
Date: 2024
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