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Does Audit Quality in Libya Meet the International Standards Levels?

Sawan, N and Abdulaziz, A (2015) Does Audit Quality in Libya Meet the International Standards Levels? International Journal of Business and Management, 10 (6). ISSN 1833-3850

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Abstract

This study provide empirical evidence of the current situation and measure the perceptions of the level of audit quality in Libya by focusing on oil companies. It aims to examine the extent to which Libyan Accountants and Auditors Association (LAAA) and audit firms and play an essential role in enhancing the quality of audit and developing the audit profession. A questionnaire and interviews were used to collect data from audit firm that works in Libya and Libyan oil companies. The study finds that there is a lack of professionalism among auditors in Libya is pervasive and that weaknesses in the current regulatory framework are detrimental and have led to the ineffectiveness of the LAAA. In addition, the ignorance of audit firms in Libya in respect of new services, and the inability of Libya’s education system to produce competent graduates, all contribute to the low level of audit quality that the profession.

Item Type: Article
Uncontrolled Keywords: 1503 Business And Management, 1505 Marketing
Subjects: H Social Sciences > HF Commerce > HF5001 Business
H Social Sciences > HF Commerce
Divisions: Liverpool Business School
Publisher: Canadian Centre of Science and Education
Date Deposited: 21 Feb 2017 10:15
Last Modified: 11 Sep 2017 00:13
URI: http://researchonline.ljmu.ac.uk/id/eprint/5667

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