The Impact of External Auditors' Compliance with the Professional Codes of Conduct on Quality of Financial Reports: The Case of Palestine رسالة ماجستير

Abstract

The purpose of this study is to examine the impact of external auditors' compliance with the rules of professional conduct on the quality of financial reports in Palestine. To achieve the purpose of the study, quantitative approach was used for scientific research and a questionnaire was distributed to a sample of 92 external auditors from the study population of 267 external auditors to collect all necessary data. Statistical Package for Social Sciences Software (SPSS) was used to analyze the data and obtain the results. The study found that there is a statistically significant relationship between (independence, confidentiality, and efficiency) and the quality of financial reports, with a positive indication for each of the three variables. However, the results of the study showed that there was no statistical significance between honesty, reliability, and integrity and the quality of financial reports. The study recommends the necessity of work by the Palestinian Auditors Association to give preparatory courses to external auditors related to the definition and adherence to the rules of professional conduct. The study also recommends external auditors the need to increase the level of compliance with the rules of professional conduct in Palestine.