The Influence of Auditor Competence and Auditor Experience on Audit Quality With Auditor Ethics as a Moderation Variable(Study at the Inspecção Geral do Estado, Dili, Timor-Leste)
DOI:
https://doi.org/10.3007/9s0fd680Keywords:
Auditor Competency, Auditor Experience, Auditor Ethics, Audit Quality, Moderated Regression Analysis, Inspecção Geral do Estado, Timor-LesteAbstract
This study investigates the effects of auditor competency and auditor experience on audit quality, and examines whether auditor ethics moderates these relationships. Conducted at the Inspecção Geral do Estado (IGE) Office in Dili, Timor-Leste, the research employed a purposive sample of 36 auditors drawn from a population of 50. Data were collected via a structured questionnaire and analyzed using Moderated Regression Analysis (MRA).
Findings indicate that both auditor competency and auditor experience exert positive and statistically significant partial effects on audit quality within the IGE. Specifically, higher levels of professional knowledge, technical skills, and adherence to auditing standards (competency), together with greater practical exposure and tenure in audit practice (experience), are associated with improved audit outcomes in terms of accuracy, reliability, and compliance. Additionally, auditor ethics functions as a significant moderator: strong ethical standards among auditors amplify the positive impacts of both competency and experience on audit quality. In settings where ethical commitment is high, the contribution of competency and experience to audit quality is notably enhanced; conversely, weaker ethical standards diminish these benefits.
The study contributes to audit literature by empirically demonstrating the joint importance of technical capability, practical experience, and ethical behavior for public-sector audit quality in a small-state context. For practice and policy, the results recommend sustained investments in auditor training and career development, reinforced ethical code enforcement, and ethics-integrated professional development programs to maximize audit quality. Limitations include a small, single-office sample and cross-sectional design; future research should replicate the model across larger and more diverse public-sector audit environments and consider longitudinal approaches
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