محاولة تحديد العوامل المؤثرة على جودة التدقيق المالي في الجزائر

Abstract

This study aims to identify the factors affecting the quality of financial auditing in the business environment in Algeria, based on the diagnosis of the reality of service quality at the local level, and based on a review of theoretical and applied literature, which resulted in an attempt to suggest an integrated framework that includes (55) potential factors affecting quality, classified into three groups. The proposal was presented to survey opinions by distributing more than (900) questionnaires to a sample of professionals and academics specialized in the field of accounting and financial auditing in various regions of Algeria during the period (2020-2021), from which (268) questionnaires were analysed using (SPSS, v22) software. The results indicated the existence of an impact of the three groups of proposed factors on quality, with a variation in the degree of impact ranging from "high" to "very high". The five most important factors affecting quality were: knowledge of generally accepted accounting and auditing standards and laws regulating the profession; keeping abreast of new developments related to them; communicating errors and material misstatements that have been discovered, obtaining sufficient and appropriate evidence, in addition to reporting fundamental deficiencies in internal control. Furthermore, the results indicated the existence of a consensus between professionals and academics regarding the impact of the proposed framework on quality. It turns out also out that there is no difference in opinions between professionals in the statutory auditors’ offices compared to professionals in accounting expertise offices. On the other hand, it was found that there is a difference in opinions between the respondents in the study sample according to the gender variable; the proposed framework received more support from the female category compared to the male one. The study concluded, by modelling with structural equations, and by applying Second-order Confirmatory Factor Analysis to the achievement of an acceptable degree of compliance with the data by the proposed model after making the possible modifications using statistical software (Amos, v.22), where the validity of the model was verified to measure the financial audit quality in the Algerian business environment from the point of view of professionals and academics. VII Following the diagnosis of the reality of quality at the local level, the study recommended the need to complete the fundamental reforms in the accounting and financial auditing professions, based on the search for a common role for professionals and academics to activate the incentives that help improving quality and remedy deficiencies that may limit them, in order to enable the institutional structures and legislative frameworks to meet the professional standards as to contribute to improving the quality of the business environment in Algeria.