511 Int. Journal of Economics and Management 12 (2): 511-522 (2018) IJEM International Journal of Economics and Management Journal homepage: http://www.ijem.upm.edu.my The Effect of the Reliance on Internal Audit Work and Ethical Rules on Perceived Audit Quality: Evidence from Jordan SALLEH b* A Pusat Pengajian Inovasi Perniagaan dan Teknousahawan, Universiti Malaysia Perlis, Malaysia B Faculty of Economics and Management, Universiti Kebangsaan Malaysia, Malaysia ABSTRACT The poor of audit quality and how to offer directives and policies to generate high-quality auditing has become one of the phenomenal challenges facing the accounting sector in Jordan. Thus, the purpose of this study is to examine the attributes (the reliance on internal audit work RIAW and the level of compliance toward ethical rules (LCER)) affecting audit quality AQ for Jordanian auditors. The data were collected through the distribution of questionnaires to 150 respondents in Jordanian auditors and processed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) software for the purpose of this study. The findings of the study show that there is a positive effect between LCER and AQ. On the other hand, RIAW indicates a negative and insignificant effect with audit quality. In addition, this study conducted robustness analysis by control the respondents based on Big 4 audit firms and non-big 4 audit firms. Based on the results, RIAW indicate positive and significant results for auditor from Big 4 audit firm but negative and significant results for auditors from non-big 4 audit firm. Furthermore, based on the demographic profile majority of the respondent is from non-big 4 audit firm, which could provide a unique result. The findings suggest that the non-big 4 audit firm must encourage the reliance on the internal audit work to improve audit quality in Jordan. JEL Classification: M41, M42 Keywords: Audit quality, external audit, ethical rules, reliance on internal audit work, Jordan Article history: Received: July 2018 Accepted: 4 Novemmber 2018 * Corresponding author: Email: fairuz@ukm.edu.my YAZAN YASEEN ALSMAIRAT a , WAN SALLHA YUSOFF a AND MOHD FAIRUZ MD