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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

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dc.citedby0
dc.contributor.authorHubais A.S.A.en_US
dc.contributor.authorKadir M.R.A.en_US
dc.contributor.authorBilal Z.O.en_US
dc.contributor.authorid58119889800en_US
dc.contributor.authorid36245097200en_US
dc.contributor.authorid57132879800en_US
dc.date.accessioned2024-10-14T03:20:08Z
dc.date.available2024-10-14T03:20:08Z
dc.date.issued2023
dc.description.abstractEnsuring 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.en_US
dc.description.natureFinalen_US
dc.identifier.doi10.37394/232018.2023.11.40
dc.identifier.epage449
dc.identifier.scopus2-s2.0-85174196230
dc.identifier.spage440
dc.identifier.urihttps://www.scopus.com/inward/record.uri?eid=2-s2.0-85174196230&doi=10.37394%2f232018.2023.11.40&partnerID=40&md5=3fa11d982d0eef431c82d9878e3d8d12
dc.identifier.urihttps://irepository.uniten.edu.my/handle/123456789/34490
dc.identifier.volume11
dc.pagecount9
dc.publisherWorld Scientific and Engineering Academy and Societyen_US
dc.relation.ispartofAll Open Access
dc.relation.ispartofGold Open Access
dc.sourceScopus
dc.sourcetitleWSEAS Transactions on Computer Research
dc.subjectAudit quality
dc.subjectauditor's competency
dc.subjectauditor's ethics
dc.subjectauditor's independence
dc.subjectauditor's Integrity
dc.subjectSultanate of Oman
dc.titleThe Impact of Auditor's Independence, Ethics, and Competency in Audit Quality: Using Auditor's Integrity as a Mediator in the Sultanate of Omanen_US
dc.typeArticleen_US
dspace.entity.typePublication
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