Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt

Ahmed Anis

31 citations0/0 files storedJournal of Accounting in Emerging Economies

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Accounting Education and Careers Auditing, Earnings Management, Governance Higher Education and Employability

Abstract

Purpose The purpose of this paper is to explore the auditors’ and accounting educators’ perceptions of accounting education gaps and their impact on audit quality in Egypt. Design/methodology/approach Data were collected using a survey of auditors and accounting educators in Egypt. Findings The findings indicate a significant negative relationship between deficiencies in specific skills – namely, decision making, information technology, critical thinking, legal knowledge, problem-solving skills, ethical behavior, ambiguity tolerance, presentation skills, written communication, and cost and managerial accounting skills – and audit quality. Research limitations/implications The results provide an auditing professionals’ market perspective of the development of students’ skills in the Egyptian higher education system. Specifically, this research provides insights into what skills auditing firms look for and how much these skills differ from those currently developed by public business schools in Egypt. Practical implications The results help auditing firms that want to work in the Egyptian market to identify the training needs for entry-level positions. Specifically, accounting graduates from public schools will need training in critical thinking skills, information technology, and writing and communication skills. Originality/value This study extends the accounting literature on the relationship between attributes of accounting graduates and audit quality by examining the impact of accounting graduates’ skills development and audit quality in Egypt.

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References

2008Survey response rate levels and trends in organizational research 2011A Framework for Understanding and Researching Audit Quality 2008What skills and attributes does an accounting graduate need? Evidence from student perceptions and employer expectations 2009Do Accounting Graduates’ Skills Meet The Expectations of Employers? A Matter of Convergence or Divergence 2010Development of a Scale to Measure Professional Skepticism 2009The Expectation-Performance Gap in Accounting Education: An Exploratory Study 2003Accounting practice in the new millennium: is accounting education ready to meet the challenge?2013Accounting education literature review (2010–2012)

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