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The Impact of Auditor's Independence, Ethics, and Competency in Audit Quality: Using Auditor's Integrity as a Mediator in the Sultanate of Oman

Ensuring audit quality is crucial for many parties, including businesses, investors, shareholders, and researchers, who want to focus more on how auditors' input factors affect the quality of their work. The main objective of this study is to analyse the factors affecting the auditor's ind...

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Main Authors: Hubais A.S.A., Kadir M.R.A., Bilal Z.O.
Other Authors: 58119889800
Format: Article
Published: World Scientific and Engineering Academy and Society 2024
Subjects:
Audit quality
auditor's competency
auditor's ethics
auditor's independence
auditor's Integrity
Sultanate of Oman
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spelling my.uniten.dspace-344902024-10-14T11:20:08Z The Impact of Auditor's Independence, Ethics, and Competency in Audit Quality: Using Auditor's Integrity as a Mediator in the Sultanate of Oman Hubais A.S.A. Kadir M.R.A. Bilal Z.O. 58119889800 36245097200 57132879800 Audit quality auditor's competency auditor's ethics auditor's independence auditor's Integrity Sultanate of Oman Ensuring audit quality is crucial for many parties, including businesses, investors, shareholders, and researchers, who want to focus more on how auditors' input factors affect the quality of their work. The main objective of this study is to analyse the factors affecting the auditor's independence, ethics, and competence in audit quality, with the auditor's integrity as a mediator. The primary data was collected from questionnaires distributed to external auditors in the Sultanate of Oman's private sector with 236 respondents. A Smart-PLS (Partial Least Square) is used to analyse the data. The findings show that the auditor's independence, ethics, and competence significantly impact the audit quality. In addition, the result indicates that the auditor's independence with auditors' integrity as a mediator has a significant impact on audit quality, the auditor's ethics with auditors' integrity as a mediator has a significant effect on audit quality, and the auditors' competence with auditor's integrity as a mediator has a significant impact on audit quality. � 2023, World Scientific and Engineering Academy and Society. All rights reserved. Final 2024-10-14T03:20:08Z 2024-10-14T03:20:08Z 2023 Article 10.37394/232018.2023.11.40 2-s2.0-85174196230 https://www.scopus.com/inward/record.uri?eid=2-s2.0-85174196230&doi=10.37394%2f232018.2023.11.40&partnerID=40&md5=3fa11d982d0eef431c82d9878e3d8d12 https://irepository.uniten.edu.my/handle/123456789/34490 11 440 449 All Open Access Gold Open Access World Scientific and Engineering Academy and Society Scopus
institution Universiti Tenaga Nasional
building UNITEN Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Tenaga Nasional
content_source UNITEN Institutional Repository
url_provider http://dspace.uniten.edu.my/
topic Audit quality
auditor's competency
auditor's ethics
auditor's independence
auditor's Integrity
Sultanate of Oman
spellingShingle Audit quality
auditor's competency
auditor's ethics
auditor's independence
auditor's Integrity
Sultanate of Oman
Hubais A.S.A.
Kadir M.R.A.
Bilal Z.O.
The Impact of Auditor's Independence, Ethics, and Competency in Audit Quality: Using Auditor's Integrity as a Mediator in the Sultanate of Oman
description Ensuring audit quality is crucial for many parties, including businesses, investors, shareholders, and researchers, who want to focus more on how auditors' input factors affect the quality of their work. The main objective of this study is to analyse the factors affecting the auditor's independence, ethics, and competence in audit quality, with the auditor's integrity as a mediator. The primary data was collected from questionnaires distributed to external auditors in the Sultanate of Oman's private sector with 236 respondents. A Smart-PLS (Partial Least Square) is used to analyse the data. The findings show that the auditor's independence, ethics, and competence significantly impact the audit quality. In addition, the result indicates that the auditor's independence with auditors' integrity as a mediator has a significant impact on audit quality, the auditor's ethics with auditors' integrity as a mediator has a significant effect on audit quality, and the auditors' competence with auditor's integrity as a mediator has a significant impact on audit quality. � 2023, World Scientific and Engineering Academy and Society. All rights reserved.
author2 58119889800
author_facet 58119889800
Hubais A.S.A.
Kadir M.R.A.
Bilal Z.O.
format Article
author Hubais A.S.A.
Kadir M.R.A.
Bilal Z.O.
author_sort Hubais A.S.A.
title The Impact of Auditor's Independence, Ethics, and Competency in Audit Quality: Using Auditor's Integrity as a Mediator in the Sultanate of Oman
title_short The Impact of Auditor's Independence, Ethics, and Competency in Audit Quality: Using Auditor's Integrity as a Mediator in the Sultanate of Oman
title_full The Impact of Auditor's Independence, Ethics, and Competency in Audit Quality: Using Auditor's Integrity as a Mediator in the Sultanate of Oman
title_fullStr The Impact of Auditor's Independence, Ethics, and Competency in Audit Quality: Using Auditor's Integrity as a Mediator in the Sultanate of Oman
title_full_unstemmed The Impact of Auditor's Independence, Ethics, and Competency in Audit Quality: Using Auditor's Integrity as a Mediator in the Sultanate of Oman
title_sort impact of auditor's independence, ethics, and competency in audit quality: using auditor's integrity as a mediator in the sultanate of oman
publisher World Scientific and Engineering Academy and Society
publishDate 2024
_version_ 1814061122756542464
score 13.222552

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