Factors of changing the external auditor in Libyan commercial banks from the point of view of external auditors

Authors

  • د. محمد فرج محمد شقلوف ليبيا Associate Professor، Department of Accounting - Faculty of Economics and Political Science -University of Tripoli Author

DOI:

https://doi.org/10.5281/zenodo.15531408

Keywords:

لمراجع الخارجي, ، المصارف الليبية،, مكاتب المراجعة،, مصرف ليبيا المركزي

Abstract

This study aimed to identify and determine the factors influencing the change of the external auditor in Libyan commercial banks from the point of view of the external auditors registered with the Central Bank of Libya.  In order to achieve the study’s objectives, the researcher conducted a field study on audit offices registered in the Central Bank of Libya’s registration register, who represent the study population, namely (26) offices. The study found that there is a positive impact of both the relevant factors, which are “the factors related to the bank under review and the factors related to the standards of professional conduct

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Published

2024-09-03

Issue

No. 7 (2024): accounting studies

Section

Articles

License

Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution (CC-BY) 4.0 License that allows others to share the work with an acknowledgment of the work’s authorship and initial publication in this journal.