Auditor's Characteristics and Audit Failure.
The objective of this paper is to examine the impact of individual’s characteristics on auditor’s performance and audit failure. Throughout this study, an empirical research will be conducted in order to highlight the importance of the technical and non-technical attributes of an individual while conducting audit work. The sample chosen in our study was limited to the auditors working in Lebanese audit firms with diversified traits. The findings of this research indicate that higher educational level and a good experience increase the quality of audit work and therefore decrease the likelihood of audit failure
LinksShow item in Library Catalogue
All open access Theses and Dissertations are made available in Digital Gate, under the terms of the Creative commons Attribution-Noncommercial-No Derivative Works 4.0