The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality

Octaviani, Dwirezki; Jaswadi,; Ekasari, Kurnia

doi:10.2991/aebmr.k.210717.022

Cited by 5 publications

(10 citation statements)

References 3 publications

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“…Auditor's honesty, diligence, responsibility, and objectivity enhance the integrity and must be maintained to achieve audit quality. The results confirm the second hypothesis that integrity has a positive influence on audit quality are in line with research conducted by Octaviani & Ekasari (2021); Prabowo & Suhartini (2021); Kamil & Fathonah (2020); Kertarajasa et al (2019); Hikmayah & Aswar (2019); Wardayati (2016); Bouhawia et al (2015); and Furiady & Kurnia (2015).…”

Section: 119supporting

confidence: 91%

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Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia

Alsughayer¹

2021

OJAcct

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This research is conducted to investigate the impact of auditor's competency, integrity, and ethics on audit quality from the perceptions of auditors. The data is collected through questionnaires distributed to auditors in auditing firms in Saudi Arabia. The sample used was amounted to 102 auditors. The study surveyed different external auditors to explore their audit process attributes for achieving quality of audit. The findings show that the attributes of competence, integrity, and ethics have significant impact on audit quality. The findings indicate that the most important elements of attributes affecting audit quality are auditors' continuous improvement and training programs, ways of carrying out their duties, and their compliance to code of conduct. This study extends the literature on audit quality and provides useful insights for audit firms and professional bodies for the policies and producers to be adopted and implemented to enhance audit quality.

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Section: 119supporting

confidence: 91%

“…Researchers have shown that auditor integrity is a critical factor in the audit process and positively affects audit quality (Octaviani & Ekasari, 2021;Prabowo & Suhartini, 2021;Kamil & Fathonah, 2020;Kertarajasa et al, 2019;Hikmayah & Aswar, 2019;Wardayati, 2016;Bouhawia et al, 2015;Furiady & Kurnia, 2015).…”

Section: Impact Of Integrity On Audit Qualitymentioning

confidence: 99%

Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia

Alsughayer¹

2021

OJAcct

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“…402667 which is more than 1.96. This research is not in line with previous research conducted by Octaviani et al (2021) which has no significant influence on audit quality.…”

Section: Discussioncontrasting

confidence: 99%

“…This study is additionally backed by Octaviani et al (2021), who examined the impact of due professional care on the quality of audits. The test findings indicate a discernible impact on the quality of audits.…”

Section: The Effect Of Due Professional Care On the Quality Of Audit ...mentioning

confidence: 99%

Audit Results Quality: The Role of Competency, Independency, Auditor Ethics, and Due Professional Care

Susilowati

2023

IJoSPaT

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Public accountants, in carrying out their profession, are required to produce quality audits. Several factors must support the auditor, both from within and outside the auditor. Factors originating from within the auditor that can influence the quality of audit results include competence, knowledge, level of education, work experience, independence, accountability, due professional care, objectivity, integrity, and ethics. Meanwhile, factors external to an auditor include obedience pressure, audit fees, and task complexity. This research aims to analyze the influence of competency, independence, auditor ethics, and due professional care on the quality of audit results. This research uses Partial Least Square (PLS) to analyze these variables' relationships. The primary data were collected using questionnaires to auditors in the public accounting firms (KAP) in Surabaya, East Java, Indonesia. Based on the analysis and discussion in the previous section, it can be concluded that the auditor's competence, independence, and ethics have been proven to affect the quality of audit results significantly. Meanwhile, Due Professional Care has been proven to negatively affect the quality of audit results significantly. KAP is expected to be able to increase the experience of each auditor in conducting audits and to maintain an attitude of competence, independence, auditor ethics, and due professional care so that the quality of the resulting audit results will be better.

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“…However, independence becomes a concern when the former auditor accepts the position after issuing a positive judgment on the accounts. Nonetheless, these results are not confirmed by the study of Geiger et al (2005) having given proof of no relationship between the perceived independence and the company hiring a former auditor (Khasharmeh and Desoky, 2018;Barghathi et al, 2020;Octaviani and Ekasari, 2021).As a consequence, we postulate the following hypothesis:…”

Section: 23mentioning

confidence: 64%

Assessment of joint audit mission quality in Tunisia

Abdelmoula¹

2022

EMJB

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PurposeUsing a sample of 250 Tunisian companies, this paper aims to assess the joint audit mission quality in Tunisia.Design/methodology/approachThe present work aimed at investigating the determining factors of the joint audit quality.FindingsA total of nine essential determining factors were predictably identified: length of service, experience, size asymmetry between the joint auditors, complexity, governance, expertise, information and communications technology use, profitability and staff qualification. However, results show that specialization, satisfaction, the supply of services other than audit, work distribution, leverage as well as size have a positive but non-significant correlation with the joint audit quality, which may be due to the Tunisian context.Originality/valueMany previous works have been conducted on joint audit in France (Haak et al., 2018), Denmark (Lesage et al., 2017), Germany (Velte and Azibi, 2015), Sweden (Zerni et al., 2012) and Italy (Bianchi et al., 2019). However, to the authors’ knowledge, the Tunisian context is still under-studied and, thus, the objective was to fill this gap in the literature b.y examining the determinants of the quality of joint audit in Tunisia.

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The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality

Cited by 5 publications

References 3 publications

Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia

Impact of Auditor Competence, Integrity, and Ethics on Audit Quality in Saudi Arabia

Audit Results Quality: The Role of Competency, Independency, Auditor Ethics, and Due Professional Care

Assessment of joint audit mission quality in Tunisia

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