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Al-Dmour, A. (2018). The impact of the reliability of the accounting information system upon the business performance via the mediating role of the quality of financial reporting. The International Journal of Accounting and Business Society, 26(1), 78-111.

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Article

The Impact of a Proposed Quantitative Approach to Audit Office Quality on Tax Examination in Saudi Arabia

1Department of Accounting, College of Business Administration at Alrass Qassim University

2Department of Accounting, College of Business and Economics, Qassim University, P.O.Box: 6640, Buraidah, 51452, Saudi Arabia


Journal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport. 2023, Vol. 11 No. 1, 26-35
DOI: 10.12691/jbe-11-1-4
Copyright © 2023 Science and Education Publishing

Cite this paper:
Azza Helmy Mahmoud Shalaby, Fahad Sulaiman Mohammed Al-Nafea. The Impact of a Proposed Quantitative Approach to Audit Office Quality on Tax Examination in Saudi Arabia. Journal of Behavioural Economics, Finance, Entrepreneurship, Accounting and Transport. 2023; 11(1):26-35. doi: 10.12691/jbe-11-1-4.

Correspondence to: Fahad  Sulaiman Mohammed Al-Nafea, Department of Accounting, College of Business and Economics, Qassim University, P.O.Box: 6640, Buraidah, 51452, Saudi Arabia. Email: nafa@qu.edu.sa

Abstract

This paper aims to explore the impact of quantitative entries on the development of tax examination by applying the Audit Office's quality of performance control criteria to satisfy the relevant parties, as the source of the audit report is the Audit Office, which begins with the communication process, and affects the tax inspector's perceptions with the degree of trust and credibility of the source, through the external audit office's awareness of its duties towards the tax examination through a quantitative approach, and all this through conducting a theoretical study and testing the research hypotheses by conducting a field study based on 173 samples from the study population, using multiple regression methods, the researcher concluded the importance of applying a clear approach that addresses the various dimensions of quantitative measurement to recognize the quality of performance, the credibility of the auditor's report, through a proposed quantifiable entrance, its inputs are a set of variables affecting the quality of the audit office, And its outputs reflect the quality level in order to achieve the objectives of the relevant parties - the tax examiner - and the expected objectives of the audit office's quality.

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