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

Azza Helmy Mahmoud Shalaby¹ and Fahad Sulaiman Mohammed Al-Nafea^2,

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

Cite this paper:
Azza Helmy Mahmoud Shalaby and 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

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.

Keywords:
external auditors quality control quantitative measurement approach tax examination

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