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Scholars have not been in agreement in terms of the influencing factors of internal auditing quality and the best way for measuring them, and most notably, the framework that is most fitting for internal audit quality. The lack of attention to the theories in literature may be the cause of the disagreement. Therefore, factors impacting the internal audit quality among public shareholding companies, particularly in Jordan have been proposed based on past works. As such, a hypothetical model is proposed in this study. The model scrutinizes the internal audit quality and its antecedents including premature sign-off, job satisfaction, Job burnout and the stressors in internal auditing environment; all these greatly contribute to the understand the factors effecting on internal audit quality in such companies. It is anticipated that this study will offer valuable insights for the future works.

A Theoretical Discussion of Factors Affecting the Internal Audit Quality in Jordanian Public Shareholding Companies