Nidhal Al Shanti | Università degli Studi di Bergamo (University of Bergamo) (original) (raw)
PhD student in Business and Law (accounting specialization) with more than 7 years experience in accounting and auditing.
Address: Bergamo
less
Uploads
Papers by Nidhal Al Shanti
The Determinants of Audit Quality, 2022
This research investigates the impact of auditor experience, auditor education, client's internal... more This research investigates the impact of auditor experience, auditor education, client's internal controls, and audit procedures performed on audit quality in the UAE. An online Likert scale-based questionnaire was distributed to auditors with financial audit experience in the UAE. Multiple regression analysis was adopted to analyze data since more than one independent variable was investigated. The results demonstrate that auditor experience and auditor education are significantly and positively associated with audit quality, while the client's internal controls and audit procedures are not associated with audit quality. The study's findings will assist recruiters in identifying the appropriate criteria for hiring new auditors and firms in allocation human capital to their large and sensitive clients. Additionally, the research may aid accounting institutes and audit firms in developing and improving their continuing education offerings.
The Determinants of Audit Quality, 2022
This research investigates the impact of auditor experience, auditor education, client's internal... more This research investigates the impact of auditor experience, auditor education, client's internal controls, and audit procedures performed on audit quality in the UAE. An online Likert scale-based questionnaire was distributed to auditors with financial audit experience in the UAE. Multiple regression analysis was adopted to analyze data since more than one independent variable was investigated. The results demonstrate that auditor experience and auditor education are significantly and positively associated with audit quality, while the client's internal controls and audit procedures are not associated with audit quality. The study's findings will assist recruiters in identifying the appropriate criteria for hiring new auditors and firms in allocation human capital to their large and sensitive clients. Additionally, the research may aid accounting institutes and audit firms in developing and improving their continuing education offerings.