The Effect of Auditor Independence, Competence, and Professional Skepticism on Auditor Quality with Auditor Ethics as a Moderating Variable

Authors : Joseph Ekundayo Sydney Lewis; Surya Raharja; Puji Harto

Volume/Issue : Volume 8 - 2023, Issue 11 - November

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This paper explores the impact of auditor ethics on the relationships between auditor competence, independence, professional scepticism, and audit quality. The study involved 100 audit practitioners from both Big 4 and Non-Big 4 public accounting firms in Indonesia and Sierra Leone. Auditor competence, independence, and professional scepticism were independent variables, while audit quality was the dependent variable, with auditor ethics moderating these relationships. The results revealed significant links between auditor competence, professional scepticism, and professional ethics, leading to high-quality audits. However, auditor independence did not significantly affect audit quality. This underscores the importance of adhering to professional ethics for audits to align with financial statement accuracy. Data limitations in Indonesia and Sierra Leone highlight the study's significance in addressing country-specific deficiencies. The findings suggest implications for improving auditor professionalism and independence to maintain audit quality, free from conflicts of interest and external influences.

Keywords : Audit Competence, Independence, Professional Scepticism, Auditor Ethics and Audit Quality.


Paper Submission Last Date
31 - December - 2023

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