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This study investigated the predictors of audit quality according to registered external auditors in Indonesia. Even though there are improvements in audit reports and practices, there is still some fraud and audit risk that affects the credibility of financial reports. This research is based on a random sample technique where 304 registered external auditors in Indonesia answered self-constructed research instruments and their validity was ascertained with exploratory factor analysis, where they resulted as good. The first-party distributed data were analyzed with multiple regression to determine the predictors of audit quality. The study revealed that internal controls, governance, and audit culture were positively significant predictors of audit quality. Based on this outcome, the Indonesian registered external auditors affirm that the detection, prevention, and correction controls, the systematic rules, practices, and process of directing and controlling a firm, and the values, beliefs, behaviors, and norms of the auditor and the audit firm increase fraud detection, reduce audit risk, and increase the credibility of the audited financial reports. The study recommends further research into the 39.7% excluded predictors of audit quality. [ABSTRACT FROM AUTHOR]

SUMMARY: In the aftermath of the COVID-19 pandemic, remote and hybrid audits have become institutionalized in the external audit profession. However, the impact of remote/hybrid audits on audit success (i.e., audit quality, audit efficiency, and auditor job satisfaction) is not clearly understood. Recruiting external auditors (including audit associates, audit seniors, audit managers, and audit partners) with an average of three to five years of auditing experience, Li, Goel, and Williams (2023) found that working remotely is associated with high audit efficiency. They also found that in comparison to on-site audits, remote audits show increases in technology reliance, professional skepticism, workload, fatigue and frustration, risk-seeking attitudes, and team monitoring rigidity and decreases in auditor–client communication and cooperation efficiency. Furthermore, Li et al. (2023) identified situational and dispositional factors that become critical in remote/hybrid audits. We summarize the key findings of their paper and provide actionable suggestions for audit practitioners. Data Availability: Data are available upon request. JEL Classifications: M42. [ABSTRACT FROM AUTHOR]

The electronic presentation of financial data and reports is a new challenge for the accounting and auditing function. The electronic presentation of financial reports may be accompanied by many problems, including the credibility of these reports, and the users’ confidence in what is contained in them and in the accompanying disclosure. Therefore, the study addressed the role of the external auditor in reducing or limiting the risks of the electronic presentation of financial reports. By providing the external auditor with many confirmatory services, it will contribute to reducing the risks of electronic presentation of data published electronically. Perhaps the most important of these services is what is known as continuous auditing and services to confirm trust in Web Trust sites or the SysTrust system. Thus, the role of the external auditor is no longer limited to auditing reports and financial statements, expressing an opinion and providing Rather, it began to provide services represented by its assurance of ensuring information and its quality. Furthermore, it became responsible for providing this service to a new category other than shareholders. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Research in Finance & Accounting is the property of Journal of Research in Finance & Accounting and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

We provide evidence on effort coordination and information sharing between audit committees and external auditors. We use four effort measures: the risk areas reported by both the auditor and committee, auditor-reported materiality, and committee meetings. We find that the number of risks reported by the auditor (committee) is positively related to the number of risks reported by the committee (auditor) and that lower materiality is associated with more risks that the committee discloses. The evidence also suggests that although risk areas are "sticky," the committee identifies new risks faster, whereas the auditor focuses on shared risks. Next, our analysis indicates that audit process standardization influences reporting quality in a nonlinear manner. Finally, although audit fees tend to rise with auditor effort, they are unrelated to the committee's effort. Our findings endorse the service perspective on auditing by emphasizing the collaborative nature of the audit process over individual actors' self-interests. Data Availability: Data are available from public sources cited in the text. JEL Classifications: M41; M42; G38. [ABSTRACT FROM AUTHOR]

Purpose: This study explores the impact of external auditors' ethical behavior on audit quality, with a particular focus on the perspectives of internal auditors in publicly listed Pakistani companies. It aims to address the gap in literature concerning the interplay between ethical behavior, corporate ethical values, and perceived audit quality. Design/Methodology/Approach: Using Structural Equation Modeling (SEM), the study examines the direct and indirect effects of external auditors' ethics on audit quality, with corporate ethical values as a moderating factor. Data were collected via a mail survey and Google Forms from auditors in listed Pakistani firms, yielding 232 usable responses (61% response rate). The analysis utilized SPSS and AMOS for reliability, validity, factor analysis, regression, and correlation. Findings: Results reveal a positive relationship between ethical behavior and perceived audit quality, amplified by strong corporate ethical values. Companies prioritizing ethics reported enhanced audit quality, providing valuable insights for regulators and auditors. Implications/Originality/Value: This research contributes to the understanding of ethical behavior in audit quality, offering actionable insights for improving ethical standards in audit practices. The findings are pertinent for regulatory bodies, auditors, and policymakers aiming to strengthen financial disclosure integrity in Pakistan.

This study examines the impact of key audit matters (KAMs) on the quality of analysts' earnings forecasts in the emerging Chinese market. The nature of KAMs is auditors' interpretations of the risk of material misstatements. Based on a quasi‐natural experimental environment created by the phased adoption of communicating KAMs in the emerging Chinese market, we find that communicating KAMs can improve the quality of analysts' earnings forecasts by increasing forecast accuracy and decreasing dispersion. We also find that the extent of auditors' interpretations of the risk of material misstatements is positively related to the quality of analysts' earnings forecasts. The positive relationship between the extent of auditors' interpretations of the risk of material misstatements and the quality of analysts' earnings forecasts is more pronounced for firms with less information transparency and less skilled analysts. [ABSTRACT FROM AUTHOR]

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this study is to examine how the presence of auditors with forensic accounting skills impacts the financial performance of audited companies. Using a quantitative approach, this research employs linear regression analysis and examines a sample of 74 companies from the industrial and service sectors listed on the Amman Stock Exchange between 2012 and 2021. The findings reveal that external auditors with forensic accounting competencies have a positive impact on the financial performance of audited companies. The insights presented in this study could serve as valuable tools for improving the financial performance of companies in the service and industry sectors, highlighting the importance of supporting and promoting the skills and competencies of forensic accountants.

Purpose – This study aims to examine the relationship between the attributes of audit firms (Big 4, audit fees, busy season, audit firm tenure and audit partner gender) and the impact of these attributes on key audit matters (KAM) readability in Malaysia. Design/methodology/approach – The auditor's reports and financial data were analysed from a sample of FTSE 100 Malaysia-listed companies for the fiscal years 2017–2019, consisting of 258 observations. Panel regression analyses were conducted to evaluate the possible associations between audit firm attributes and KAM readability. The Flesch reading ease score and Coleman–Liau index were applied to measure KAM readability. Findings – The findings show that female audit partners significantly impact KAM readability; further analysis also revealed that companies audited by Big 4 audit firms and higher audit fees tend to report a more readable KAM disclosure in the FTSE 100 in Malaysia. Originality/value – The regression results provide empirical evidence of the influence of audit firm attributes on KAM readability. This study also examined important corporate governance players, such as external auditors and those charged with governance, who form the audit committee's qualities when analysing the determinants of KAM reporting variations in Malaysia.

We empirically investigate how regulatory oversight on external auditors is jointly influenced by audit committee financial expertise and independence. To measure regulatory oversight on external auditors, we use comment letters issued by the Securities and Exchange Organization of Iran. We show that audit committee financial expertise increases (decreases) regulatory oversight on external auditors when audit committee independence is low (high). We further show that this interactive effect is stronger under higher regulatory reviewers' workload compression. Collectively, our findings suggest that, first, financial expertise and independence of audit committees should be analysed together as independence moderates the benefit of financial expertise. Second, the consideration of regulatory reviewers' workload compression is important in this analysis. [ABSTRACT FROM AUTHOR]

This article proposes to analyze the ethical reasoning of Lebanese external auditors with regard to the extent of their compliance with the code of professional conduct. As part of a positivist epistemological format, a quantitative methodology was employed. The data were collected using semi-directive survey that was sent to 250 Lebanese external auditors. The final sample consisted of 207 Lebanese external auditors for which we used correlation and logistic regression. The results reveal that because of an economic dependance on their clients, Lebanese external auditors demonstrate an inability to remain independent. This limits compliance with the code of professional conduct and thus negatively affects the quality of audit work. This study adds to the sparse literature found in developing countries that highlight the behavior of Lebanese external auditors with respect to professional conduct, which has always been considered sensitive and complex.

AbstractThe study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET). Using 200 listed companies of the SET as samples used in this study, the KAMs reporting is measured by the content analysis in auditor’s report, while external auditor characteristics are proxied by audit type, audit fees, female auditor, and auditor rotation. Audit committee characteristics are proxied by audit committee member, proportion of financial expertise, meeting frequency, and member independence. Descriptive analysis, correlation matrix, and balanced panel analysis are used to analyze the data. The average level of KAMs reporting is 1.96 issues. The KAMs reporting shows a declining trend during year 2017 to 2020, while audit fees have increased during period being study. Finally, the study finds that the KAMs reporting is positively influenced by audit fees, female auditor, audit committee size, and meeting frequency. However, the study finds that high proportion of financial expertise audit committee reduces the level of KAMs reporting. The legitimacy theory can be demonstrated to explain the influence of external auditor and audit committee on KAMs reporting. Shareholders, creditors, and investors can use KAMs reporting as important information for their decision-making.

The audit profession has experienced a digital transformation over the last decade with a rapid shift towards remote auditing forced by the recent COVID pandemic. This shift has led to changes related to the way auditors work and perceive. Through a survey of external auditors, this study addresses how the changes from on‐site audits to remote audits affect audit success (i.e., audit quality, audit efficiency, and auditors' job satisfaction); we also explore dispositional and situational factors that contribute to remote audit success. Our results show that working remotely leads to high audit efficiency. Auditors' flexibility management competency leads to high remote audit quality and efficiency; and a physical working environment conducive for concentrating on audit tasks is positively associated with audit efficiency and auditors' job satisfaction for remote audits. We also found that working remotely could enhance audit quality and efficiency when the audit firm provides sufficient support to auditors. Our study provides insights for audit firms, regulators, and other stakeholders as they evaluate the many challenges the audit profession faces in achieving remote audit success. [ABSTRACT FROM AUTHOR]

This article proposes to analyze the ethical reasoning of Lebanese external auditors with regard to the extent of their compliance with the code of professional conduct. As part of a positivist epistemological format, a quantitative methodology was employed. The data were collected using semi-directive survey that was sent to 250 Lebanese external auditors. The final sample consisted of 207 Lebanese external auditors for which we used correlation and logistic regression. The results reveal that because of an economic dependance on their clients, Lebanese external auditors demonstrate an inability to remain independent. This limits compliance with the code of professional conduct and thus negatively affects the quality of audit work. This study adds to the sparse literature found in developing countries that highlight the behavior of Lebanese external auditors with respect to professional conduct, which has always been considered sensitive and complex. [ABSTRACT FROM AUTHOR]

Copyright of International Journal on Humanities & Social Sciences is the property of International Journal on Humanities & Social Sciences and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Accounting & Financial Studies Journal is the property of Republic of Iraq Ministry of Higher Education & Scientific Research (MOHESR) and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Jurnal Pengurusan is the property of Jurnal Pengurusan and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study reviews the supervisory mechanism carried out by the company in the implementation of risk management. This research is qualitative research with literature study method. As a result, internal auditors, audit committees and management accountants work together in supervising the implementation of risk-based audits. Internal auditors have a weak contribution because they prefer a supervisory approach so they are supported by the audit committee. The audit committee supervises the internal auditors and provides suggestions for the next audit process so that it can cover high-risk areas. Meanwhile, the external auditor supervises by ensuring whether the financial statements are presented fairly. This research contributes to expanding the study of the role of supervisory mechanisms in companies for the implementation of corporate risk management.

Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the mediators: total assets, origin of company, audit-firm size, complexity of operation in a company and auditor industry based on the perceptions of the external auditors. Therefore, this study aimed to investigate the perceptions of external auditors on the relationship between audit fees and audit quality. A survey questionnaire contains 18 items distributed to 90 external auditors, 73 were returned yielding 81% responses rate. Descriptive analysis and hierarchical regression were used to analyze data and test the hypotheses. The study revealed that there is insignificant relationship between audit fees and audit quality in case there is no mediators. Moreover, results revealed that after using five mediators (total assets, origin of a company, audit firm-size, complexity of operations, auditor industry) there is a significant relationship on the relationship between audit fees and audit quality in terms of audit firm-size as a mediator. In contrast, the study found that there are insignificant relationships between audit fees and audit quality in terms of the other mediators such total assets, origin of a company, complexity of operations, auditor industry. The results showed the audited companies/clients in Jordan are affected of the halo of big-4 audit firms regardless the factors that might play a big role in enhancing the quality of audit process.

This study examines the influence of internal audit function competence on the extent of external auditors' reliance on internal audit function work and whether the internal audit function effectiveness mediates such a relationship. Data was collected from 100 external auditors of the Dar es Salaam Stock Exchangelisted companies and analysed using a Partial Least Square Structural Equation Modelling. The result indicates that internal audit function competence does not affect the external auditors' reliance on internal audit function work. Nevertheless, the result shows that the competence of internal audit function has a positive effect on the external auditors' reliance on internal audit work. Also, the result reveals that internal audit function effectiveness has a positive influence on external auditors' reliance on internal audit function work. Results suggest that internal audit function effectiveness fully mediates the relationship between internal audit function competence and the external auditors' reliance on internal audit function work. Thus, improving competence can increase internal audit function effectiveness which can also increase the external auditors' reliance on internal audit function work. The study contributes to the literature by adding a new dimension, the internal audit function effectiveness, in the external auditors' reliance on the internal audit function. The study recommends to regulators closely monitor the implementation of the guidelines for internal audit functions to improve their effectiveness. [ABSTRACT FROM AUTHOR]

Amaç: Bu çalışmada, iç ve dış denetçiler arasındaki iş birliğine ve dış denetçilerin iç denetim çalışmasına olan güvenine özellikle vurgu yaparak, iç ve dış denetçiler arasındaki ilişkiyi incelemek amaçlanmıştır. Çalışma kapsamında ayrıca bu iş birliği algılamalarının çeşitli demografik değişkenlere göre farklılık gösterip göstermediği de ortaya konulmaya çalışılmıştır.Yöntem: Araştırmacılar tarafından oluşturulmuş on maddelik anket formu kullanılarak, elektronik ortamda 93 bağımsız denetçiden araştırmanın verileri toplanmıştır.Bulgular: Çalışmada öncelikle, oluşturulan Denetçiler Arası İş Birliği Ölçeğinin geçerlilik ve güvenilirliği sınanmış ve başarılı bulunmuştur. Çalışma kapsamında geliştirilen hipotezlerden iki tanesi desteklenmiştir. Bu kapsamda bağımsız denetçilerin iş birliği algılamalarının yaş ve tecrübe değişkenlerine göre anlamlı bir farklılık gösterdiği tespit edilmiştir. Buna göre yaş ve tecrübesi daha fazla olan grubun iş birliği algılamaları, daha düşük olanlara nazaran anlamlı şekilde düşük gerçekleşmiştir.Sonuç: Çalışmada bağımsız denetçilerin, denetçiler arası iş birliği seviyesine yönelik algılamalarının tam orta düzeyde olduğu tespit edilmiştir.

The study aims to assess the corporate governance performance of a corporation's external auditors. It uses mixed methods employing questionnaire as the main data gathering tool which was answered by 1,142 randomly selected external auditors from different corporations. Frequency and Percentage Distribution, Weighted Mean, ANOVA, and ranking were utilized as the statistical tools. The majority of respondents were in the middle management. They had been in the company for 4-6 years. These people were college graduates, have 6-10 related pieces of training/seminars, and have 6-10 years of work experience. Respondents assessed that corporate governance performance of external auditors is graded as very satisfactory in terms of efficiency, effectiveness, punctuality, accessibility, communication skills, responsibility, and accountability when grouped by profile. There were significant differences in respondents' assessment of corporate governance performance of external auditors in terms of efficiency, effectiveness, punctuality, accessibility, communication skills, knowledge, responsibility, and accountability when grouped by the number of years in the company and their work experience. There were no significant differences when grouped by job position level and highest educational attainment. It can be concluded that external auditors have improper communication skills in their corporate governance performance. External auditors should learn to improve financial reports, update knowledge on audits, and attend meetings/ appointments. To improve audit effectiveness and efficiency, the external auditor may collaborate with internal auditors. To improve, external auditors should have initiative, apply professional standards, dispel myths, start from the top, select appropriate targets, increase communication and instigate training. The findings of this study will be utilized to advance business education by the proper selection of external auditors and evaluation of their corporate governance performance of the management specifically the Board of Directors. Knowing the proper performance of external auditors in the light of corporate governance will help the educators in the business sectors to let their business students be mindful of how to choose the qualified external auditors that will help the business sustain and eventually grow. Likewise, the educators in the accounting and auditing subject should understand well and adapt it to the aspiring external auditors the needed skills that the management needs to see. Future researchers may extend this study by including the corporate governance performance of internal auditors and conduct a comparative study of the internal and external auditors.

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Copyright of Strategy & Development Review is the property of Strategy & Development Review and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The objective of the study was to assess the compliance of external auditors with the code of conduct while discharging their responsibilities, and its effect on the existence of CSR within client organisations in the case of Ethiopia. The study adopted a mixed research approach; cluster sampling was used to categorise the respondents based on their role within the organisation, and probability sampling was used to select the respondents. The findings show that client's demand for unqualified opinion, pressure from clients to get auditor's report as soon as possible, strong personal or financial relationship, and manager's refusal to provide necessary information are some of the constraints that affect external auditor's compliance with the code of ethics while they perform their activities. Similarly, manager's doubt that auditor's report might affect their future, manager's fear of losing their job, and management's intention to hide their mistakes are the reasons for management not to provide the necessary information to external auditors. External auditors and management of client organisations should comply with the principles of CSR at a maximum level when they perform their business activities; external auditors should understand that their compliance with the code of conduct is basic to protect the public from corrupt organisations. There should be a strong professional association or authority that controls external auditor's competence and the compliance of their work with the code of conduct, and management should present all the necessary information. [ABSTRACT FROM AUTHOR]

The research examined the role of financial structure, business drive, and business environment that resulted in external audit service adoption in small and medium-sized enterprises (SMEs) within ASEAN countries. Source of data were from the 2015 and 2016 World Bank Enterprise Survey. The research discovers that external audit service adoption is significantly influenced by financial structure, business motivation, and business environment. Additionally, we take into account a number of control variables, including sales, ownership structure, industry sector, and country of origin. The findings indicate a significant positive correlation between sales, ownership structure (partnership vs. sole proprietorship), and external audit adoption for SMEs. From a country-of-origin perspective, it is concluded that audit adoption is significantly higher in Malaysia and the Philippines than in Vietnam. However, audit adoption in Indonesia is significantly lower than in Vietnam, both in terms of awareness and implementation. Other points of interest can be seen in the interaction regression between countries, which indicates the degree of complexity associated with audit adoption when country of origin is taken into account. One significant policy implication is that SMEs can leverage external auditor services to support their growth and, in turn, the economy of the corresponding country.

The research aims to enhance intellectual knowledge about the internal control framework that brings together the updated components of Coso, also seeks to evaluate the internal control framework according to the updated Coso framework in Iraqi private banks, the research sample and the effect of the components of the updated Coso framework on the performance of the external Auditor, and the research community is made up of auditors External employees working in the companies and offices of the external auditors, as well as the internal auditors, are working in the internal audit departments in the private banks listed in the Iraq Stock Exchange. For the purpose of testing the hypotheses, fifteen of the Iraqi private banks were chosen. The survey forms were distributed to a sample of the internal auditors working in those banks, and there was a discrepancy between the private banks in applying the components of internal control according to the (updated Coso framework) consisting of the control environment, risk assessment, Oversight activities, information and communications, and follow-up and oversight. A questionnaire was also distributed, which included five axes for each axis, a set of questions based on the survey forms, and they were distributed to the offices of external auditors to show the impact of the internal control components according to (updated Coso framework) on the performance of the external Auditor. Among the most prominent conclusions reached by the study: Whenever the internal control system becomes coherent and robust, this is reflected in the performance of the external Auditor, as it leads to a reduction in the sample size, effort and time, and leads to a reduction in the risks to which the unit is exposed and seeking to achieve its goals.

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Copyright of Roa Iktissadia Review is the property of Roa Iktissadia Review and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The purpose of this study is to investigate how the level of controls testing coordination with the external auditor affects internal auditors' effort. The internal auditor's planned substantive testing audit hours are the measure of effort in this study. Regulators and stakeholder organizations have encouraged more collaboration between external and internal auditors to improve audit efficiency. The effect of external auditor coordination on internal auditors' planned audit hours has important implications for audit efficiency and effectiveness. An experiment is conducted with 112 internal auditors to examine the hypothesized effect. The study uses a 2 × 2 between-subjects design and manipulates fraud risk and external auditor coordination. Consistent with my prediction, I find that coordination moderates the relationship between fraud risk and planned audit hours. The results illustrate that although high external auditor controls testing coordination decreases internal auditors' planned substantive testing audit hours, internal auditors are more sensitive to responding to fraud risk when external auditor controls testing coordination is high. [ABSTRACT FROM AUTHOR]

Audit is an indispensable mechanism for developing and sustaining trust in accounting information and thus in efficient capital markets. In emerging markets, current practices require the auditor to be effective and efficient because users rely heavily and need the timely information certified by auditors. However, these practices do not meet expectations, and more research into the development and strengthening of audit practices is required. Given that audit effectiveness and efficiency are crucial components for most accounting/auditing research models and the lack of readily available data in well-known databases (e.g., DataStream; OSIRIS; Audit Analytics), this dataset consists of longitudinal data for the variables most used in prior research for measuring the effectiveness and efficiency of audit. The dataset includes data for audit report lag, audit fees, auditor type, auditor tenure, and audit opinion for firms listed in the Omani capital market. It also details data for audit firms’ names and industry affiliations to extract further related variables such as industry expertise, client importance, independence, and big4/second-tier audit firms analysis, which are measured from the researcher’s perspective. The collection process identifies all listed firms for the period 2005-2019 (1,865 observations), with 1,117 observations in the final sample. Sources such as audit reports, corporate governance reports, the OSIRIS database, and the capital market website have been used to acquire the data. This dataset is valid for research into audit quality, audit efficiency, financial reporting quality, audit regulation changes, and external corporate governance.

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Copyright of Global Journal of Economics & Business is the property of Refaad for Studies, Research & Development and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Journal of Quantitative Economics Studies (JQES) is the property of University of Kasdi Merbah Ouargla and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study aimed to identifying the relationship between independence at work and career commitment on job satisfaction of the external auditor. Data were collected from (27) participants from sample for external auditors working in the Misurata city. In order to test the study hypotheses, the statistical programmes of (SPSS, Var 20 & Smart PLS3) used for analyzing data. The findings revealed that the career commitment has a positive effect on the job satisfaction of the external auditor. whereas, the independence at work has statistically revealed no effect on the job satisfaction of the external auditor. The study recommends must need to improve job environment from providing comfortable possibilities for the work of the external auditor, and it also recommends the necessity interest of external auditors to intensify training courses on professional and behavioral standards relating to the profession of accounting and auditing. [ABSTRACT FROM AUTHOR]