Influencing Factors Of External Auditor Performance Via Islamic Work Ethics In Libya: A Conceptual Framework
Keywords:
External Auditor, Determinants, Performance, Islamic Work Ethics, LibyaAbstract
The study aimed to identify the role played by external auditor determinants in the performance of the external auditor through Islamic work ethics in Libya. A review of several literatures related to the study variables was conducted. The current study was primarily based on agency theory and Islamic management theory to develop performance determinants. The study discussed several previous studies, and based on this discussion, a proposed conceptual framework model was presented for application. The methodology adopted in the paper involves developing a conceptual framework aimed at assessing the impact of various determinants on the performance of the external auditor, with a particular focus on Islamic motivation as a factor that can affect the relationship between these determinants and the quality of the external auditor's performance. The proposed conceptual framework includes five main determinants of the external auditor's performance, which are: experience, commitment to standards, fees, training, and Islamic motivation. In addition, Islamic work ethics are included as an influencing factor in the relationship between the determinants and the dependent variable, which is the performance of the external auditor. The results obtained through this framework highlight the significant importance of experience, commitment to standards, fees, and training in enhancing the quality of the external auditor's performance. However, the study considers Islamic motivation as a new and important factor that must be taken into account, as it has the potential to improve performance quality by enhancing productivity and quality in auditing process outputs. It was emphasised that adopting Islamic work ethics can inspire employees with confidence in the workplace and enhance social business responsibilities through hard work, commitment, dedication, and creative work and collaboration, contributing to achieving high quality for the auditing process outputs. The paper seeks to fill a gap in the existing literature by focusing on Islamic motivation as an influencing factor in the external auditor's performance, providing insightful perspectives on how this factor can enhance performance quality in the field of external auditing.
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