Manuscript Title:

THE POINT OF VIEW OF TAX ESTIMATORS TOWARDS THE EXTERNAL AUDITORS: AN EMPIRICAL STUDY FROM JORDAN’S CONTEXT

Author:

HASAN MANSUR, ABDUL AZIZ ABDUL RAHMAN, AHMAD SHATNAWI, AMJED ALFITYANI, BISAN ALMASRI and FAISAL ALSAAIDEH

DOI Number:

DOI:10.17605/OSF.IO/VS92U

Published : 2022-06-10

About the author(s)

1. HASAN MANSUR - Assistant Prof. Applied Science Private University, Jordan.
2. ABDUL AZIZ ABDUL RAHMAN - Associate Prof. Kingdom University, Bahrain.
3. AHMAD SHATNAWI - Assistant Prof. Applied Science Private University, Jordan.
4. AMJED ALFITYANI - Assistant Prof. Applied Science Private University, Jordan.
5. BISAN ALMASRI - Assistant Prof. Applied Science Private University, Jordan.
6. FAISAL ALSAAIDEH - General Budget Department, Jordan.

Full Text : PDF

Abstract

Research aim: Audit process is deemed as one of the main elements that might affect the expectations of public towards external auditors. This study aimed to reveal the point of view of tax estimators in Jordan towards the external auditors.

Design/methodology/approach: A survey questionnaire contains 22 items distributed to 140 tax estimators from income tax and sales departments in Jordan, 109 were returned yielding 78 percent responses rate. Descriptive analysis and one sample t-test were used to analyze data and test the hypotheses.

Findings: The study revealed that there is negative point of view of tax estimators regarding of the effect of audit firm-size on audit quality. In contrast, the study found that there is positive point of view of tax estimators towards the auditors in terms of neutrality, soundness of accounting numbers and discovering fraud in the audited financial statements. More importantly, tax estimators reckon that audit fees influence significantly on audit quality and financial reporting quality.

Practical implication: This study presents a new vision to regulators in how auditors’ responsibilities could affect on the point of view of tax estimators and how the size of audit firms affect on their expectation towards the external auditors.

Originality/value: The study highlighted on the point of view of tax estimators in Jordan towards the external auditors in terms of their neutrality, soundness of accounting numbers, discovering fraud, the effect of audit fees on audit quality and the effect of audit firm-size on audit quality, where previous studies highlighted on the expectations of other stakeholders and financial statements’ users towards the external auditors.


Keywords

Tax Estimator, External auditor, Auditor’s neutrality, Detecting Fraud, Audit Quality.