The role of ethics, competence, auditor independence, and audit fees on audit quality: A literature review

Krisnia, Irna and Rochayatun, Sulis ORCID: https://orcid.org/0000-0001-5798-7502 (2024) The role of ethics, competence, auditor independence, and audit fees on audit quality: A literature review. El Muhasaba Jurnal Akuntansi, 15 (2). pp. 176-186. ISSN 2442-8922

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Abstract

Purpose: Auditors are a profession that plays a crucial role in assessing the fairness of
financial reports and producing quality reports. This research aims to examine the factors
that influence audit quality using a literature review.
Method: This research was conducted using the literature review method by collecting
theories and previous research results relevant to the theme raised.
Results: The results of this research show that empirical research reveals the importance of
auditor ethics, auditor competence, auditor independence, and audit fees in maintaining the
quality of audit results. The determinants of audit quality are expected to be the auditor's
attention so that in the future they can work with more responsibility, objectivity, and
honesty in every action and decision.
Implications: The implications of this research are expected to be taken into consideration
in the formulation of policies related to improving audit quality so that the output of audit
results is truly in accordance with the provisions, professional code of ethics of public
accountants, and represents the real situation
Novelty: This research is different with the previous research, what will be discussed in
this research is the role of ethics, competence, independence, also audit fees in improving the
quality of audits. The selected factors have not been combined by previous researchers.

Item Type:	Journal Article
Keywords:	audit quality; auditor ethics; auditor competence; auditor independence; audit fee
Subjects:	14 ECONOMICS > 1402 Applied Economics > 140207 Financial Economics
Divisions:	Faculty of Economics > Department of Accounting
Depositing User:	Sulis Rochayatun
Date Deposited:	31 Oct 2024 10:14

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