Authors :
Joseph Ekundayo Sydney Lewis; Surya Raharja; Puji Harto
Volume/Issue :
Volume 8 - 2023, Issue 11 - November
Google Scholar :
https://tinyurl.com/2r8usvds
Scribd :
https://tinyurl.com/2my722f7
DOI :
https://doi.org/10.5281/zenodo.10100576
Abstract :
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.
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.
