THE IMPACT OF AUDITOR EXPERIENCE AND COMPETENCE ON AUDIT QUALITY WITH MODERATING ROLE OF AUDITORS ETHICS: EVIDENCE FROM IRAQ

Main Article Content

ABBAS MOHSIN AREEF ALSAEEDI, YAHYA KAMYABI

Abstract

The purpose of this research is to examine the moderating role of auditors’ ethics on the relationship between critical factors (experience and competence) and audit quality. To achieve the objectives of the research, the researcher conducted tests to determine the relationship between research variables through literature review and direct survey of auditors. Primary data obtained through questionnaires and data analysis. A 91-questionnaire survey chosen as samples from auditing and accounting offices in Iraq. This study based on the descriptive analytic approach. In this research, the relationship between the research variables investigated through 32 questions. The hypotheses tested by using the statistical software SPSS 28 and smartPLS4. The results show that auditor experience and auditor competence have a positive influence on audit quality. In addition, auditors’ ethics play moderating role on the relationship among the factors (auditor’s experience and auditor’s competence) and audit quality.

Article Details

Section
Public Law
Author Biography

ABBAS MOHSIN AREEF ALSAEEDI, YAHYA KAMYABI

1ABBAS MOHSIN AREEF ALSAEEDI, 2YAHYA KAMYABI

1Department of Accounting, Faculty of Economics and Administration Sciences, University of Mazandaran, Babolsar-Iran. 

2Department of Accounting, Faculty of Economics and Administration Sciences, University of Mazandaran, Babolsar-Iran.

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