TY  - JOUR
T1  - External Auditor's Industrial Specialization and Impact on the Quality Joint Audit Performance: A Field Study
A1  - Tamer Youssef Abdelaziz Ali Elgendy
A1  - Tarek Mohamed Omar Hashad
JF  - Journal of Organizational Behavior Research
JO  - J Organ Behav Res
SN  - 2528-9705
Y1  - 2025
VL  - 10
IS  - 2
DO  - 10.51847/Qcpfp5rmuo
SP  - 126
EP  - 137
N2  - Examining how the external auditor's industrial specialization affects the quality of joint audit performance is the main goal of this study. The idea and significance of the external auditor's industry specialization, as well as its advantages and disadvantages, as well as its influence on the caliber of professional audit performance, were discussed in order to accomplish this goal. The concept, objectives, importance, positives, and negatives of joint auditing were also addressed, and the contribution of the external auditor's industrial specialization to improving the quality of joint audit performance was identified. A field study was also conducted to test the study's hypotheses. The study population consisted of external auditors in accounting and auditing firms in Egypt, with a sample size of 150 individuals, as well as academics in accounting departments at faculties of commerce at Egyptian universities, specifically those specializing in auditing, with a sample size of 50 individuals. Through the field study, the researchers concluded that the external auditor's industrial specialization leads to improved performance and efficiency during the joint audit process. It also contributes to enhancing the positives of joint auditing and reducing its negatives, from the perspective of the study sample. Additionally, it was confirmed that the two study sample groups' perspectives on the research hypothesis did not differ significantly.
UR  - https://odad.org/article/external-auditors-industrial-specialization-and-impact-on-the-quality-joint-audit-performance-a-fi-lhnffdxjdrmrzcy
ER  -