The purpose of this paper is to provide insights on the way in which the impact of input factors is perceived, as it had been defined by IASSB in 2014 according to the quality of auditing in Albania. In particular, the paper focuses on the point of view of the party involved in the audit market, a statutory auditor, who has the appropriate information and technical knowledge for the proper assessment of the audit quality. The paper examines the way in which the quality of the audit is influenced by Input factors, through an in-depth analysis of these factors, and their influence mode. This research is based on an interpretive research approach using quantitative research methods. The instrument used for this survey is the Questionnaire, it addresses legal auditors that are used as a sample. The study shows that the respondents’ group perceives a positive impact of the input factors on the quality of audit, especially those consisting of Value/Ethics/Attitudes, aspects related to the personal characteristics of legal auditors. In general, the findings of the paper can be considered important for the stakeholders for audit engagements and for academic researchers wishing to develop a deeper understanding of this contribution.
If the inline PDF is not rendering correctly, you can download the PDF file here.
Anderson-Gough F. Grey C. and Robson K. (2002). ‘Accounting Professionals and the Accounting Profession: Linking Conduct and Context’. Accounting & Business Research 32 (1):41 56 Published online: 27 Feb 2012 Available https://www.tandfonline.com/doi/abs/10.1080/00014788.2002.9728953
Beattie V. Fearnley S. and Hines T. (2011). ‘Factors Affecting Audit Quality in the 2007 UK Regulatory Environment: Perceptions of Chief Financial Officers Audit Committee Chairs and Audit Engagement Partners’. Available at:http//www.gla.ac.uk/schools/businessresearch/discussionpapers/
Chua W.F. (1986). ‘Radical Developments in Accounting Thought’ The Accounting Review Vol. 61 No. 4 (Oct. 1986) pp. 601-632 American Accounting Association
Cortina J. M. (1993). “What is coefficient alpha? An examination of theory and applications” Journal of Applied Psychology 78(1) 98-104 Journal of Applied Psychology 1993 May 181992
DeAngelo L.E. (1981b). ‘Auditor Independence ‘Low Balling’ and Disclosure Regulation’ Journal of Accounting and Economics 3 (2):113-127 1981
Lightner S.M. Adams S.J. and Lightner K.M. (1982). ‘The Influence of Situational Ethical and Expectancy Theory Variables on Accountants’ Underreporting Behavior’ Auditing: A Journal of Practice & Theory 2 (1):1-12 1982
Malone C.F. and Roberts R.W. (1996). ‘Factors Associated with the Incidence of Reduced Audit Quality Behaviors’ Auditing: A Journal of Practice & Theory 15 (2):49-64 Available at: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2639
Sulanjaku M. “An Overview of Factors Affecting Auditing Quality in Albania” Academic Journal of Interdisciplinary Studies MCSER Publishing Rome-Italy Vol 4 No 3 S 1 December 2015
Mautz R.K. and Sharaf H.A. (1961). “The Philosophy of Auditing” American Accounting Association 1961 Sarasota
Ponemon L.A. (1992). ‘Ethical Reasoning and Selection-Socialization in Accounting’ Accounting Organizations and Society Volume 17 Issues 3–4 April–May 1992 Pages 239-258
Richard C. (2006). ‘Why an Auditor Can‘t Be Competent and Independent: A French Case Study’ European Accounting Review Volume 15 2006 - Issue 2Pages 153-179.
Directive 2006/43/EC of the European Parliament and of the Council of 17 May 2006 on statutory audits of annual accounts and consolidated accounts amending Council Directives 78/660/EEC and 83/349/EEC and repealing Council Directive 84/253/EEC
Directive 2014/56/EU of the European Parliament and of the Council of 16 April 2014 amending Directive 2006/43/EC on statutory audits of annual accounts and consolidated accounts
Law 10091 date 05.03.2009 “Për auditimin ligjor organizimin e profesionit të Audituesit Ligjor dhe të kontabilistit të miratuar” changed by law 47/2016
Sutton S.G. (1993). ‘Toward an Understanding of the Factors Affecting the Quality of the Audit Process’ Decision Sciences 24 (1):88-105 January 1993
Hudaib M. and Haniffa R. (2009). ‘Exploring Auditor Independence: An Interpretive Approach’ Accounting Auditing & Accountability Journal 22 (2):221-246 26 January 2009
Francis J.R. (2004). ‘What Do we Know About Audit Quality?’ The British Accounting Review 36 (4):345-368 December 2004
Watkins A.L. Hillison W. and Morecroft S.E. (2004). ‘Audit Quality: A Synthesis of Theory and Empirical Evidence’ Journal of Accounting Literature 23 (1):153-193
Humphrey C. Moizer P. and Turley S. (2007a). ‘Independence and Competence? A Critical Questioning of Auditing’ Advances in Public Interest Accounting 12:149-167 2006
Duff A. (2004). ‘AUDITQUAL: Dimensions of Audit Quality’ Institute of Chartered Accountants of Scotland Edinburgh March 2004
Flint D. (1971). “The Role of Auditor in Modern Society: An Exploratory Essay‘ Accounting and Business Research 9 (4):287-293 27 Feb 2012
Francis J. R. (2011). “A framework for understanding and researching audit quality” Auditing: A Journal of Practice & Theory 30(2) 125-152 May 2011
Lekë Sokoli “Metodat e kërkimit në shkencat sociale” Instituti i Sociologjisë 2009 Tirana pages 41-71
Gravetter F.J. and Wallnau L.B. (2006) “Statistics for the Behavioral Sciences” Thomson/Wadsworth Belmont.
Myslym Osmani „Metodat e Statistikes“ Pegi 2015 Tirana
Nevruz Koci „Statistika për menaxherë“ Albpaper 2006 Tirana