Factors Affecting Audit Quality in Palestinian Audit Firms in the Gaza Strip During COVID-19 Pandemic

ABSTRACT

This paper examines factors affecting audit quality in Palestinian audit firms in the Gaza Strip during COVID-19 pandemic. Using the descriptive-analytical technique, a questionnaire was designed to collect data from all Palestinian audit firms in the Gaza Strip. Multiple regression analysis was used to evaluate the data collected from 117 respondents. The findings revealed that the independent variables (i.e. auditor experience, objectivity and independence of the auditor, and the auditor’s awareness of the importance of audit quality) had an impact on audit quality. While this study expands on previous research, it also yields that data might benefit academics and practitioners in their efforts to improve audit quality. © 2023, The Author(s), under exclusive license to Springer Nature Switzerland AG.