Journal of Management Information and Decision Sciences (Print ISSN: 1524-7252; Online ISSN: 1532-5806)


Would irregular auditing implements impact the quality of financial reports: Case study in Jordan practice

Author(s): Alkhazaleh, A. M. K., & Marei, A.

This study intended to conclude the effect of irregular auditing performs on the quality of financial reports. In order to accomplish the objective of this study, descriptive methodology was utilized by employing a questionnaire comprising (64) samples of auditors and accountants in the Income and Sales Tax Department. After applying one-way analysis of variance of the relationship between variables, ccorrelation coefficient and the coefficient of determination and a simple regression analysis, study establishes that there is a significant effect of lowering the level of tests, choosing non-comprehensive samples, reducing the level of audit evidence and Poor management of the audit process time on the quality of financial reports, from the perspective of auditors and accountants. Based on the consequences, it was concluded that accurate criteria must be well-defined for the sampling process and choosing the tests that must be trusted in the execution of the audit process. Moreover, the findings of this study suggest that auditors should be qualified on the audit evidence practice and set standards to decide the level of suitable audit evidence, providing material and motivations to auditors who evade irregular performs, and regularly shaping fines for auditors who prove their putting into practice of irregular audit.

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