Quality Management System and Audit Quality: The Moderating Effect of Independent Audit Inspection in China
Yuqing Zheng,
Noor Adwa Sulaiman,
Suhaily Shahimi
Abstract:Research aim: This study examines the effect of quality management systems (QMS), in terms of leadership responsibility, relevant ethical requirements, human resource, engagement performance, and monitoring, on audit quality (AQ). Also, this study examines whether independent audit inspection moderates the relationship between QMS and AQ. Design/ Methodology/ Approach: A total of 414 external auditors working in Chinese accounting firms responded to the online survey questionnaires. Research finding: By using … Show more
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