Abstract
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.
Highlights
IntroductionAnalysts, and creditors evaluate a company’s financial standing and make decisions
Financial information helps investors, analysts, and creditors evaluate a company’s financial standing and make decisions
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
Summary
Analysts, and creditors evaluate a company’s financial standing and make decisions . The financial statement is an important tool to communicate financial information to different stakeholders (Antle & Nalebuff, 1991). According to FASB, relevance and reliability of the financial statements are very difficult to measure requiring an independent third party’s service (an auditor) who attests with reasonable assurance that the statements are relevant and reliable (O’Dwyer, 2011; Enofe et al, 2013b). The auditor’s service aims to increase confidence in the financial statements and maintain audit quality. Audit plays a crucial role as an external cor-.
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