Document Details

Document Type : Article In Journal 
Document Title :
The Impacts of Implementing Quality Review Program on Audit Firms in the Kingdom of Saudi Arabia: An Empirical Study
آثار تطبيق برنامج مراقبة جودة الأداء المهني على مكاتب المراجعة في المملكة العربية السعودية: دراسة ميدانية
 
Subject : Accounting 
Document Language : Arabic 
Abstract : This research aims at exploring the impacts of implementing quality review program on audit firms in the Kingdom of Saudi Arabia. To achieve that, a positive methodological approach has been implemented. This approach is based on exploring, explaining and predicting through reviewing available related literature as well as understanding the development and current status of a particular phenomenon in order to reach a number of definitions and to identify all sorts of factors related to this phenomenon (Almotairi and Metwalli, 2002). Based on ideas drawn from such a methodological approach, the researcher has identified a number of selected hypotheses which have been examined using questionnaires through which a number of measures for each hypothesis have been used. Selecting and determining these measures were facilitated by issues taken from previous research, together with the researchers’ understanding of the development of the auditing profession in Saudi Arabia and of the difficulties and challenges facing that profession today. The findings of this research suggest that implementing the quality review program on audit firms in the Kingdom has led to the enhancement of the quality of professional services provided by audit firms. It has also helped to eliminate professionals’ misconduct by controlling their compliance with the profession’s standards, ethical codes and other related rules. Moreover, results of the research had uncovered a number of hindrances that prevented audit firms from fulfilling all the requirements of the quality review program and together with a number of problems that result from the program’s implementation over targeted firms. 
ISSN : 1319-0997 
Journal Name : Economics and Administration Journal 
Volume : 19 
Issue Number : 2 
Publishing Year : 1426 AH
2005 AD 
Article Type : Article 
Added Date : Sunday, October 11, 2009 

Researchers

Researcher Name (Arabic)Researcher Name (English)Researcher TypeDr GradeEmail
سالم علي الغامديSALIM ALI AL-GHAMDI Researcher  
حسام عبدالمحسن العنقري HUSSAM A. AL-ANGARIResearcher  

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