The Impact of Auditors’ Industry Knowledge and Experience on Premature Sign-Offs: Evidence from Jordan

This study aims to investigate the impact of auditors’ industry knowledge (AIK) and auditor experience (EXP) on premature sign-offs (PMSOs) among external auditors. PMSOs is one dysfunctional behaviours in auditing that eventually affects audit quality. Audit quality defined as all procedures are satisfactorily performed stakeholders not negatively affected with results poor While topic has received great attention from previous studies decades ago, how AIK limited. Therefore, this examined effects PMSOs. Survey data was gathered 144 auditors Jordanian firms. AMOS-SEM used analyse for testing hypotheses. Results revealed Based these findings, suggests a certain extent practices prevalent firms, AIK, measure can be reduce practices. Thus, provides empirical evidence factor determining effect behaviour-PSMOs The limitations recommendations future research also provided.