The effect of Accounting Education Quality on Auditor’s Performance in Libya

Abstract

This research investigates the impact of accounting education quality on auditor performance among Libyan external auditors operating in Tripoli. The study utilized a quantitative approach, gathering data from 53 structured questionnaires distributed to external auditors. The Partial Least Squares Structural Equation Modeling (PLS-SEM) approach was employed to assess the study model and test the relationship. Findings reveal a significant and positive influence of the quality of accounting education on Libyan auditors’ performance. This indicates that improved accounting education quality can enhance auditors' skills, allowing them to execute their responsibilities more effectively and ultimately improve their overall work quality. The study contributes empirical evidence from the Libyan context, offering insights to professional bodies and policymakers on how to facilitate the enhancement of auditing performance through accounting education.