The Impact of COVID-19 on the Quality of Auditing from the Point of View of Jordanian Certified Public Accountants

Walid Zakaria Siam; Sajeda Abdel Rahman Abdel Hamid Hamdan

doi:doi:10.11648/j.ijafrm.20240901.14

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The Impact of COVID-19 on the Quality of Auditing from the Point of View of Jordanian Certified Public Accountants

Walid Zakaria Siam^*, Sajeda Abdel Rahman Abdel Hamid Hamdan

Published in International Journal of Accounting, Finance and Risk Management (Volume 9, Issue 1)

Received: 24 January 2024 Accepted: 14 February 2024 Published: 27 February 2024

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Abstract

The aim of this study is to investigate the impact of the COVID-19 pandemic on audit quality from the perspective of Jordanian Certified Public Accountants. It also aims to identify any differences in the views of Jordanian Certified Public Accountants regarding this impact based on respondents' demographic characteristics such as gender, academic qualification, scientific specialization, job title, years of experience in audit, and professional certifications. A quantitative approach was used in this study, where 150 questionnaires were distributed to 150 Jordanian certified public accountants, and 144 questionnaires were retrieved (27 of them were incomplete), resulting in 117 questionnaires being used for statistical analysis. The results of the study indicated that the COVID-19 pandemic had a significant impact on audit quality through the dimensions of audit fees, going concern assessment, audit procedures, auditor's experience, audit period, and audit firm size. The results also showed that there were differences in the views of Jordanian Certified Public Accountants regarding the impact of the COVID-19 pandemic on audit quality based on academic qualification, job title, and years of experience in auditing, while no differences were attributed to gender, scientific specialization, and professional certifications of the respondents. Based on the study's findings, the researcher provides several recommendations, including: Audit firms should prioritize the development of skills and experiences of their employees through alternative training programs and remote work arrangements. Audit firms should also review their audit processes and procedures to adapt to the new business environment created by the COVID-19 pandemic. Regulatory bodies should consider reviewing their oversight standards to address the exceptional challenges posed by the COVID-19 pandemic especially with regard to auditing and quality auditing.

Published in	International Journal of Accounting, Finance and Risk Management (Volume 9, Issue 1)
DOI	10.11648/j.ijafrm.20240901.14
Page(s)	29-45
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

COVID-19 Pandemic, Audit Quality, Jordanian Certified Public Accountants

References

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APA Style

Siam, W. Z., Hamdan, S. A. R. A. H. (2024). The Impact of COVID-19 on the Quality of Auditing from the Point of View of Jordanian Certified Public Accountants. International Journal of Accounting, Finance and Risk Management, 9(1), 29-45. https://doi.org/10.11648/j.ijafrm.20240901.14

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ACS Style

Siam, W. Z.; Hamdan, S. A. R. A. H. The Impact of COVID-19 on the Quality of Auditing from the Point of View of Jordanian Certified Public Accountants. Int. J. Account. Finance Risk Manag. 2024, 9(1), 29-45. doi: 10.11648/j.ijafrm.20240901.14

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AMA Style

Siam WZ, Hamdan SARAH. The Impact of COVID-19 on the Quality of Auditing from the Point of View of Jordanian Certified Public Accountants. Int J Account Finance Risk Manag. 2024;9(1):29-45. doi: 10.11648/j.ijafrm.20240901.14

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@article{10.11648/j.ijafrm.20240901.14,
  author = {Walid Zakaria Siam and Sajeda Abdel Rahman Abdel Hamid Hamdan},
  title = {The Impact of COVID-19 on the Quality of Auditing from the Point of View of Jordanian Certified Public Accountants},
  journal = {International Journal of Accounting, Finance and Risk Management},
  volume = {9},
  number = {1},
  pages = {29-45},
  doi = {10.11648/j.ijafrm.20240901.14},
  url = {https://doi.org/10.11648/j.ijafrm.20240901.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijafrm.20240901.14},
  abstract = {The aim of this study is to investigate the impact of the COVID-19 pandemic on audit quality from the perspective of Jordanian Certified Public Accountants. It also aims to identify any differences in the views of Jordanian Certified Public Accountants regarding this impact based on respondents' demographic characteristics such as gender, academic qualification, scientific specialization, job title, years of experience in audit, and professional certifications. A quantitative approach was used in this study, where 150 questionnaires were distributed to 150 Jordanian certified public accountants, and 144 questionnaires were retrieved (27 of them were incomplete), resulting in 117 questionnaires being used for statistical analysis. The results of the study indicated that the COVID-19 pandemic had a significant impact on audit quality through the dimensions of audit fees, going concern assessment, audit procedures, auditor's experience, audit period, and audit firm size. The results also showed that there were differences in the views of Jordanian Certified Public Accountants regarding the impact of the COVID-19 pandemic on audit quality based on academic qualification, job title, and years of experience in auditing, while no differences were attributed to gender, scientific specialization, and professional certifications of the respondents. Based on the study's findings, the researcher provides several recommendations, including: Audit firms should prioritize the development of skills and experiences of their employees through alternative training programs and remote work arrangements. Audit firms should also review their audit processes and procedures to adapt to the new business environment created by the COVID-19 pandemic. Regulatory bodies should consider reviewing their oversight standards to address the exceptional challenges posed by the COVID-19 pandemic especially with regard to auditing and quality auditing.
},
 year = {2024}
}

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TY  - JOUR
T1  - The Impact of COVID-19 on the Quality of Auditing from the Point of View of Jordanian Certified Public Accountants
AU  - Walid Zakaria Siam
AU  - Sajeda Abdel Rahman Abdel Hamid Hamdan
Y1  - 2024/02/27
PY  - 2024
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DO  - 10.11648/j.ijafrm.20240901.14
T2  - International Journal of Accounting, Finance and Risk Management
JF  - International Journal of Accounting, Finance and Risk Management
JO  - International Journal of Accounting, Finance and Risk Management
SP  - 29
EP  - 45
PB  - Science Publishing Group
SN  - 2578-9376
UR  - https://doi.org/10.11648/j.ijafrm.20240901.14
AB  - The aim of this study is to investigate the impact of the COVID-19 pandemic on audit quality from the perspective of Jordanian Certified Public Accountants. It also aims to identify any differences in the views of Jordanian Certified Public Accountants regarding this impact based on respondents' demographic characteristics such as gender, academic qualification, scientific specialization, job title, years of experience in audit, and professional certifications. A quantitative approach was used in this study, where 150 questionnaires were distributed to 150 Jordanian certified public accountants, and 144 questionnaires were retrieved (27 of them were incomplete), resulting in 117 questionnaires being used for statistical analysis. The results of the study indicated that the COVID-19 pandemic had a significant impact on audit quality through the dimensions of audit fees, going concern assessment, audit procedures, auditor's experience, audit period, and audit firm size. The results also showed that there were differences in the views of Jordanian Certified Public Accountants regarding the impact of the COVID-19 pandemic on audit quality based on academic qualification, job title, and years of experience in auditing, while no differences were attributed to gender, scientific specialization, and professional certifications of the respondents. Based on the study's findings, the researcher provides several recommendations, including: Audit firms should prioritize the development of skills and experiences of their employees through alternative training programs and remote work arrangements. Audit firms should also review their audit processes and procedures to adapt to the new business environment created by the COVID-19 pandemic. Regulatory bodies should consider reviewing their oversight standards to address the exceptional challenges posed by the COVID-19 pandemic especially with regard to auditing and quality auditing.

VL  - 9
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Author Information

Walid Zakaria Siam

Department of Accounting, The Hashemite University, Zarqa, Jordan

Contact Email
Sajeda Abdel Rahman Abdel Hamid Hamdan

Accounting and Finance, The Hashemite University, Zarqa, Jordan

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APA Style

Siam, W. Z., Hamdan, S. A. R. A. H. (2024). The Impact of COVID-19 on the Quality of Auditing from the Point of View of Jordanian Certified Public Accountants. International Journal of Accounting, Finance and Risk Management, 9(1), 29-45. https://doi.org/10.11648/j.ijafrm.20240901.14

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ACS Style

Siam, W. Z.; Hamdan, S. A. R. A. H. The Impact of COVID-19 on the Quality of Auditing from the Point of View of Jordanian Certified Public Accountants. Int. J. Account. Finance Risk Manag. 2024, 9(1), 29-45. doi: 10.11648/j.ijafrm.20240901.14

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AMA Style

Siam WZ, Hamdan SARAH. The Impact of COVID-19 on the Quality of Auditing from the Point of View of Jordanian Certified Public Accountants. Int J Account Finance Risk Manag. 2024;9(1):29-45. doi: 10.11648/j.ijafrm.20240901.14

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@article{10.11648/j.ijafrm.20240901.14,
  author = {Walid Zakaria Siam and Sajeda Abdel Rahman Abdel Hamid Hamdan},
  title = {The Impact of COVID-19 on the Quality of Auditing from the Point of View of Jordanian Certified Public Accountants},
  journal = {International Journal of Accounting, Finance and Risk Management},
  volume = {9},
  number = {1},
  pages = {29-45},
  doi = {10.11648/j.ijafrm.20240901.14},
  url = {https://doi.org/10.11648/j.ijafrm.20240901.14},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijafrm.20240901.14},
  abstract = {The aim of this study is to investigate the impact of the COVID-19 pandemic on audit quality from the perspective of Jordanian Certified Public Accountants. It also aims to identify any differences in the views of Jordanian Certified Public Accountants regarding this impact based on respondents' demographic characteristics such as gender, academic qualification, scientific specialization, job title, years of experience in audit, and professional certifications. A quantitative approach was used in this study, where 150 questionnaires were distributed to 150 Jordanian certified public accountants, and 144 questionnaires were retrieved (27 of them were incomplete), resulting in 117 questionnaires being used for statistical analysis. The results of the study indicated that the COVID-19 pandemic had a significant impact on audit quality through the dimensions of audit fees, going concern assessment, audit procedures, auditor's experience, audit period, and audit firm size. The results also showed that there were differences in the views of Jordanian Certified Public Accountants regarding the impact of the COVID-19 pandemic on audit quality based on academic qualification, job title, and years of experience in auditing, while no differences were attributed to gender, scientific specialization, and professional certifications of the respondents. Based on the study's findings, the researcher provides several recommendations, including: Audit firms should prioritize the development of skills and experiences of their employees through alternative training programs and remote work arrangements. Audit firms should also review their audit processes and procedures to adapt to the new business environment created by the COVID-19 pandemic. Regulatory bodies should consider reviewing their oversight standards to address the exceptional challenges posed by the COVID-19 pandemic especially with regard to auditing and quality auditing.
},
 year = {2024}
}

Copy | Download

TY  - JOUR
T1  - The Impact of COVID-19 on the Quality of Auditing from the Point of View of Jordanian Certified Public Accountants
AU  - Walid Zakaria Siam
AU  - Sajeda Abdel Rahman Abdel Hamid Hamdan
Y1  - 2024/02/27
PY  - 2024
N1  - https://doi.org/10.11648/j.ijafrm.20240901.14
DO  - 10.11648/j.ijafrm.20240901.14
T2  - International Journal of Accounting, Finance and Risk Management
JF  - International Journal of Accounting, Finance and Risk Management
JO  - International Journal of Accounting, Finance and Risk Management
SP  - 29
EP  - 45
PB  - Science Publishing Group
SN  - 2578-9376
UR  - https://doi.org/10.11648/j.ijafrm.20240901.14
AB  - The aim of this study is to investigate the impact of the COVID-19 pandemic on audit quality from the perspective of Jordanian Certified Public Accountants. It also aims to identify any differences in the views of Jordanian Certified Public Accountants regarding this impact based on respondents' demographic characteristics such as gender, academic qualification, scientific specialization, job title, years of experience in audit, and professional certifications. A quantitative approach was used in this study, where 150 questionnaires were distributed to 150 Jordanian certified public accountants, and 144 questionnaires were retrieved (27 of them were incomplete), resulting in 117 questionnaires being used for statistical analysis. The results of the study indicated that the COVID-19 pandemic had a significant impact on audit quality through the dimensions of audit fees, going concern assessment, audit procedures, auditor's experience, audit period, and audit firm size. The results also showed that there were differences in the views of Jordanian Certified Public Accountants regarding the impact of the COVID-19 pandemic on audit quality based on academic qualification, job title, and years of experience in auditing, while no differences were attributed to gender, scientific specialization, and professional certifications of the respondents. Based on the study's findings, the researcher provides several recommendations, including: Audit firms should prioritize the development of skills and experiences of their employees through alternative training programs and remote work arrangements. Audit firms should also review their audit processes and procedures to adapt to the new business environment created by the COVID-19 pandemic. Regulatory bodies should consider reviewing their oversight standards to address the exceptional challenges posed by the COVID-19 pandemic especially with regard to auditing and quality auditing.

VL  - 9
IS  - 1
ER  -

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