European Journal of Accounting, Auditing and Finance Research (EJAAFR)

EA Journals


The Competency and Independency Auditors to Audit Quality at Auditors of Public Accountant in Palembang (Published)

This study aims to test the competency and independency of the Auditor on the Quality Audit Office Public Accountant Auditor Palembang. The study sample as many as 39 registered Public Accountants in Palembang, used multiple regression analysis. The results of calculations using SPSS, showed that:1) R2 of  0.499, illustrates that the quality of the audit, can be explained by the dependent variables amounted to 49.9%, while the remaining 51,1%, can be explained by other factors, which are not included in this study. ;2) Obtained value of F(7.309) Sig(0,000), means that there is a significant influence of dependent variables together to quality audit; 3) there are no significant effect from experience, knowledge, and non audit services on the quality of audit; 4) and there are  significant effect of long relationships with clients, pressure from clients, and review co-auditors on audit quality.


Keywords: Audit Quality, Experience, Knowledge, Non-audit services, long relationships with clients, pressure from clients, review co-auditor

Electronic Knowledge of Customers and Employees of Jordanian Banks and Its Impact on the Quality of Banking Service: Banks of Jerash City-A Case Study (Published)

This study aims to highlight the impact of electronic knowledge in the customers of Jordanian banks on the quality of banking services, accuracy, speed of achievement and the extent of their contribution to improve banking services among workers in these banks. To achieve the objectives of the study, a questionnaire was developed and distributed to the study sample which consists of (161) employees working in Jerash banks, and this sample is the total community of the study; the census method was used to represent the community properly. Moreover, the sample was intentionally selected from seven private banks in this city, and data and information were collected by making interviews, and a questionnaire distributed to achieve the objectives of this study. The study achieved its objectives through hypotheses that were tested by several statistical methods, and to know its moral significance, as well as to reach the most important field results that represent the contribution that came out of this study. The study concludes the following: There is an interest in the subject of electronic knowledge in terms of concepts, elements, and advantages through accumulation of knowledge in the Arab administrative library. There is no clear agreement about the rankings (elements) of electronicor electronic knowledge. The level of using the electronicknowledge in the customers of banks is low. The level of relative importance of sub-variants of the dependent variable was high (quality of banking service) There is a significant moral correlation between sub-variables of the independent variable (electronicknowledge) and quality of banking services. There are few studies that joined electronicknowledge with quality banking service. Most of the study’s hypotheses were achieved. The study concluded some important recommendations, including: Promote awareness among customers about the electronic field and increase conviction of the importance of electronicknowledge in terms of saving time, fast achievement, reduce costs and accuracy of work. Facilitating procedures and various means of technology and software for the banks in order to ensure that electronic uses to keep up with global banks that deal and compete with them. Applying quality standards in the banks, and focus on the use of information technology in all branches and divisions.

Keywords: (IT), Banks’, Electronic Knowledge, Knowledge, Sector of Electronic Banking Service.

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