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Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt

Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in... PurposeThe purpose of this paper is to explore the auditors’ and accounting educators’ perceptions of accounting education gaps and their impact on audit quality in Egypt.Design/methodology/approachData were collected using a survey of auditors and accounting educators in Egypt.FindingsThe findings indicate a significant negative relationship between deficiencies in specific skills – namely, decision making, information technology, critical thinking, legal knowledge, problem-solving skills, ethical behavior, ambiguity tolerance, presentation skills, written communication, and cost and managerial accounting skills – and audit quality.Research limitations/implicationsThe results provide an auditing professionals’ market perspective of the development of students’ skills in the Egyptian higher education system. Specifically, this research provides insights into what skills auditing firms look for and how much these skills differ from those currently developed by public business schools in Egypt.Practical implicationsThe results help auditing firms that want to work in the Egyptian market to identify the training needs for entry-level positions. Specifically, accounting graduates from public schools will need training in critical thinking skills, information technology, and writing and communication skills.Originality/valueThis study extends the accounting literature on the relationship between attributes of accounting graduates and audit quality by examining the impact of accounting graduates’ skills development and audit quality in Egypt. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Journal of Accounting in Emerging Economies Emerald Publishing

Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt

Journal of Accounting in Emerging Economies , Volume 7 (3): 15 – Aug 14, 2017

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Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
2042-1168
DOI
10.1108/JAEE-08-2016-0070
Publisher site
See Article on Publisher Site

Abstract

PurposeThe purpose of this paper is to explore the auditors’ and accounting educators’ perceptions of accounting education gaps and their impact on audit quality in Egypt.Design/methodology/approachData were collected using a survey of auditors and accounting educators in Egypt.FindingsThe findings indicate a significant negative relationship between deficiencies in specific skills – namely, decision making, information technology, critical thinking, legal knowledge, problem-solving skills, ethical behavior, ambiguity tolerance, presentation skills, written communication, and cost and managerial accounting skills – and audit quality.Research limitations/implicationsThe results provide an auditing professionals’ market perspective of the development of students’ skills in the Egyptian higher education system. Specifically, this research provides insights into what skills auditing firms look for and how much these skills differ from those currently developed by public business schools in Egypt.Practical implicationsThe results help auditing firms that want to work in the Egyptian market to identify the training needs for entry-level positions. Specifically, accounting graduates from public schools will need training in critical thinking skills, information technology, and writing and communication skills.Originality/valueThis study extends the accounting literature on the relationship between attributes of accounting graduates and audit quality by examining the impact of accounting graduates’ skills development and audit quality in Egypt.

Journal

Journal of Accounting in Emerging EconomiesEmerald Publishing

Published: Aug 14, 2017

References