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

EA Journals

least developed countries

Audit Quality in Least Developed Countries: The Case of Yemen (Published)

This study aims to investigate the audit quality in a least developed country (Yemen). Using a quantitative research approach which applied a structured questionnaire to collect the data from the respondents. The current study targeted the auditing firms in Yemen (365 firms) as the population, and the sample size was calculated using Krejcie & Morgan’s (1970) sample size formula. Thus, after excluding the auditing firms those located outside of Sana`a, the final sample size was (156) firms. The collected data was analyzed using IBM SPSS statistics software, version 26. The results of this study reveal that the audit quality in auditing firms in Yemen, is relatively high compared to previous studies. The study has implications in enhancing the understanding the audit quality in auditing firms in Yemen and developing countries.

Keywords: Audit Quality, Yemen, auditing firms, least developed countries

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