Title:
The Impact of Scientific and Professional Qualification on Enhancing the Efficiency and Effectiveness of Professional Judgment for Auditors

Authors:
Iskandar Mahmoud Nashwan*, Palestine

Abstract:

The study aimed to determine the extent of the impact of scientific and professional qualifications on the factors represented by the degree of academic qualifications in accounting and auditing, the minimum requirement of continuing professional education hours, training courses within and outside the auditing firm, participation in specialized scientific seminars and conferences, and access to information related to updates in professional standards all contribute to enhancing the efficiency and effectiveness of auditors' professional judgments. The study used a descriptive-analytical approach and a questionnaire as a data collection tool. The study was conducted on all practicing auditors in the southern provinces of Palestine. The study revealed a positive impact of each of the following scientific and professional qualifications on enhancing the efficiency and effectiveness of auditors' professional judgments: the degree of academic qualifications in accounting and auditing, the minimum requirement of continuing professional education hours, training courses within and outside the auditing firm, participation in specialized scientific seminars and conferences, and access to information related to updates in professional standards. In light of the study's results, it recommended the necessity for auditors to enhance their scientific qualifications and to develop and enhance their professional capabilities, skills, and knowledge according to planned programs and initiatives.

DOI: https://doi.org/10.51505/IJEBMR.2025.9519