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

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.

Citation

Anis, A. (2017), "Auditors’ and accounting educators’ perceptions of accounting education gaps and audit quality in Egypt", Journal of Accounting in Emerging Economies, Vol. 7 No. 3, pp. 337-351. https://doi.org/10.1108/JAEE-08-2016-0070