The effect of auditor features on audit quality

Zahmatkesh, S.; Rezazadeh, Javad

doi:10.1016/j.tekhne.2017.09.003

Cited by 48 publications

(53 citation statements)

References 5 publications

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“…including Halim, Sutrisno, and Achsin (2014), Octavia and widodo (2015), Pandoyo (2016), Wardayati (2016), Zahmatkesh and Rezazadeh (2017), Darayasa and Wisadha (2016), Pitaloka and Widanaputra (2016), Ningrum and Budiartha (2017) which show that auditor competence has a significant effect on audit quality, but does not support the results of Dewi and Budiartha's (2015) research which shows that competence does not affect audit quality.…”

Section: Discussionmentioning

confidence: 93%

The Effect of Competence, The Effect of Competence, Experience, Independence, Due Professional Care, And Auditor Integrity On Audit Qualitiy With Auditor Ethics As Moderating Variable

Kertarajasa¹,

Marwa²,

Wahyudi³

2019

jafas

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This research aims to analyze and get empirical evidence about the effect of competence, experience, independence, due professional care, and integrity on audit quality with auditor ethics as a moderating variable. The data used in this study are primary data obtained through questionnaires obtained from external auditors in South Sumatra, Indonesia. The sample used was 97 auditors. The analytical tool used in this study multiple linear regression analysis with moderating variables which are estimated using Ordinary Least Square (OLS). The results of the study show that the variables of competence, due professional care, and integrity significantly affect audit quality, positive influence. Experience and independence variables do not significantly affect audit quality. Auditor ethics variables do not significantly moderate competence, experience, independence, due professional care, integrity to audit quality

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Section: Discussionmentioning

confidence: 93%

The Effect of Competence, The Effect of Competence, Experience, Independence, Due Professional Care, And Auditor Integrity On Audit Qualitiy With Auditor Ethics As Moderating Variable

Kertarajasa¹,

Marwa²,

Wahyudi³

2019

jafas

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“…The Centre for Audit Quality's overview of quality indicators include a firm's leadership and tone at the top that upholds and adheres to the professional standards, independence, objective and accountable towards their audit reports, engagement team must have sufficient knowledge, experienced and time to complete the task (CAQ, 2014). Prior studies have indicated that, to achieve high audit quality, auditing firms prefer to recruit capable and competent individuals with relevant audit certifications and then continuously enhance their skills and knowledge by providing them with relevant training and investing in continuing professional education (Venuti, Holtzman & Basile, 2002;Lim & Tan, 2010;Gul, Donghui & Zhifeng, 2013;Zahmatkesh & Rezazadeh, 2017). Studies also noted that individual state of preparedness for audit execution increases when these individuals are provided with relevant training to enhance their level of competency (Chen, Hsu, Huang & Yang, 2013;Hoa, Pesi, Thanh & Sang, 2014).…”

Section: People and Its Influence On Audit Qualitymentioning

confidence: 99%

People and Audit Process Attributes of Audit Quality: Evidence From Malaysia

Sulaiman¹,

Shahimi²,

Singh³

2019

MAR

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This study seeks to add to understanding of the concept and attributes of audit quality from the perspective of those responsible for delivery audit services, the auditors, as a key constituent group in the auditing system. The study surveyed two groups of external auditors (group 1- audit partners and managerial level and, group 2 - senior auditors and junior auditors), as a basis to compare their perceptions on important of auditors and audit process attributes in achieving audit quality in practice. The study was conducted in the form of a survey, with data being gathered via questionnaire. Returned surveys from external auditors yielded a 37% response rate. Overall, top 5 highest rated attributes of audit quality reported to be most important in determining audit quality are: compliance with the International Standard Quality Control (ISCQ) 1, obtaining credible and sufficient audit evidence, technical expertise of audit team, audit work meeting the audit firms’ quality standards, and competency of the audit team. Further analysis shows that the two groups of respondents have differential views on attributes of audit quality in practice. Group 1 perceived attributes of audit quality are related to auditor’s assessment of risk and internal quality review procedures within the audit firm. In comparison, group 2 perceived auditors’ competency and compliance with relevant standards as indicators of audit quality. This study suggests differences in underlying view about attributes audit quality in practice by the two groups of auditors. Public accounting firms might be interested to understand such underlying differences so that efforts in improving audit quality in practice would be focusing on the key attributes that perceived to be important on delivery high-quality audit services. This study is significant by extending the literature on audit quality and also provides useful input to public accounting firms in improving audit quality in practice.

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“…Lee and Stone (1995) and Watkins et al (2004) argued that competence have a significant relationship on the audit quality. The results by Zahmatkesh & Rezazadeh, (2017), Pandoyo (2016), Sari & Lestari (2018), Shintya, Nuryatno & Oktaviani (2016), Kertarajasa, Marwa & Wahyudi (2019), Bouhawia, Irianto, & Baridwan (2015), Halim et al (2014) found that auditor competence has significantly influence on audit quality. Every auditor must meet certain necessities to turn into an expert auditor.…”

Section: Hypothesis and Thinking Frameworkmentioning

confidence: 98%

“…Furthermore, another factor that influenced on the audit quality is auditor competency factors. Previous studies found that Auditor competence had a significantly and positively influence with the audit quality (Bouhawia, Irianto & Baridwan, 2015;Pandoyo, 2016;Halim, Sutrisno, & Achsin, 2014;Zahmatkesh & Rezazadeh, 2017).…”

Section: Introductionmentioning

confidence: 93%

A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia

Aswar

Ermawati

Wiguna

et al. 2020

IMBR

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This study begins with the problem of auditor performance on the Big Four Public Accounting Firm and requires an improvement in audit quality due to a decreased audit quality assessment on the Big Four Public Accounting Firm. Problem related to audit quality is also experienced by government internal auditors. This is due to several factors such as the minimum standards set by the Financial and Development Supervisory Agency (FDSA) that have not been met by government internal auditors, auditor staff with accounting education backgrounds are still very few, auditors have not applied the Government Internal Oversight Apparatus (GIOE) code of ethics and so forth. The aims of this study to determine the extent of the audit quality produced by the government's internal auditors at the FDSA of Java island Representatives. Through the theory of behaviorism, this study has four objectives is to find out the implementation of professional accounting ethics, auditor competence, integrity, professional commitment on audit quality. Therefore, this study contributes to FDSA of Java Provinces to carry out the functions and duties of government internal auditor based on the GIOE codes and ethics and standards.

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The effect of auditor features on audit quality

Cited by 48 publications

References 5 publications

The Effect of Competence, The Effect of Competence, Experience, Independence, Due Professional Care, And Auditor Integrity On Audit Qualitiy With Auditor Ethics As Moderating Variable

The Effect of Competence, The Effect of Competence, Experience, Independence, Due Professional Care, And Auditor Integrity On Audit Qualitiy With Auditor Ethics As Moderating Variable

People and Audit Process Attributes of Audit Quality: Evidence From Malaysia

A Conceptual Framework on the Audit Quality in the Government Internal Audit in Indonesia

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