Factors Impact the Audit Quality: Evidence from Kingdom of Bahrain

Due to numerous factors that might affect quality, it is a real challenge to define audit quality. Pertinence of audit quality warrants serious consideration. Investigating audit quality components more thoroughly is necessary to comprehend the significance of audit quality. Therefore, the current research investigates the impact of audit fees, auditor’s competency, auditor tenure, audit size on the quality of audit in Bahrain. The present research covered the topic of factors impacting the audit quality in Bahrain. A questionnaire is used in this quantitative study to gather primary data. Current research will cover accountants, auditors’ financial managers, and board members of audit firms in Bahrain. SPSS version 26 is used to analyze the information gathered from the questionnaire. In this regard, it was discovered that auditor requirements considerably impacted audit quality in addition to well-known audit quality parameters like size, audit fees, tenure of auditor, and competency. Additionally, these variables may interact, negatively or positively, impact the quality of the audit.