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<p>The current study explores the influence of pre-client experience, gender, and audit partner tenure on audit quality among Jordanian-listed companies, using discretionary accruals as a proxy for audit quality. Multiple regression and other descriptive statistical analysis were applied to a sample of 65 companies listed on the Amman Stock Exchange (ASE) over the period 2013–2020, yielding 520 company-year observations derived from their annual reports. The findings indicate that shorter audit partner tenure and prior client experience significantly and positively influence audit quality, while firm size shows a positive correlation with earnings manipulation. These findings contribute to understanding the determinants of audit quality in emerging markets such as Jordan. Additionally, the study finds no significant link between gender and audit quality. However, it underscores the underrepresentation of women in the auditing profession within Islamic countries, suggesting the need for further investigation. These findings are valuable for policymakers and accounting firms aiming to enhance audit quality.</p>

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The joint influence of audit partner tenure, gender, pre- client experience on audit quality of listed firms in Jordan

  • 期刊论文

  • 发表日期：

    2026年2月5日

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  • Mohammad Ebrahim Nawaiseh

摘要

The current study explores the influence of pre-client experience, gender, and audit partner tenure on audit quality among Jordanian-listed companies, using discretionary accruals as a proxy for audit quality. Multiple regression and other descriptive statistical analysis were applied to a sample of 65 companies listed on the Amman Stock Exchange (ASE) over the period 2013–2020, yielding 520 company-year observations derived from their annual reports. The findings indicate that shorter audit partner tenure and prior client experience significantly and positively influence audit quality, while firm size shows a positive correlation with earnings manipulation. These findings contribute to understanding the determinants of audit quality in emerging markets such as Jordan. Additionally, the study finds no significant link between gender and audit quality. However, it underscores the underrepresentation of women in the auditing profession within Islamic countries, suggesting the need for further investigation. These findings are valuable for policymakers and accounting firms aiming to enhance audit quality.