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AHMAD ABDUL FATTAH ODEH

Department of Business Administration

College of Business and Economics

Title

Exploring the Quality of SME Audits in the UAE

Faculty Advisor

Dr. Rihab Khalifa

Defense Date

17 December 2015

Abstract

[Purpose: The aim of this dissertation is to investigate audit quality in the UAE for small and medium sized companies,

using the Framework for Audit Quality proposed by the IAASB]. [Design/Methodology/Approach: The methodology

used was to describe the laws and regulations now in place in the GCC and to review some of the existing authorities

that are working to regulate the audit industry in the country’s private sector. Next, questionnaires were used to

measure the perception of audit quality in SMEs, which was analyzed by means of factor analysis. A number of

interviews were also conducted over the same variables of the framework and the resulting data were analyzed

using NVIVO. Finally, a field experiment was conducted in the UAE]. [Findings: It was noted that the regulation over

the audit industry is under-developed. It was also noted that there are differences in the perceptions of audit quality

in the SME market. Finally, it was noted that audits are being conducted for SMEs in the UAE without adherence

to auditing standards]. [Limitations: Measuring audit quality directly by obtaining confidential audit files is very

challenging]. [Originality/Value: It was expected that the study would identify major weaknesses affecting audit

quality in the SME market in the UAE].

Dissertation

Feb 12, 2017
Dec 13, 2017
Nov 20, 2022