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Auditors' Characteristics Audit Quality and Auditors' Job Satisfaction

Journal: Sumerianz Journal of Economics and Finance (Vol.3, No. 5)

Publication Date:

Authors : ; ;

Page : 30-35

Keywords : Auditors’ characteristics; Job satisfaction; Audit quality;

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Abstract

The aim of this study is to investigate the relationship between auditors' characteristics such as independence, work experience and accountability with audit quality and also investigate the relationship between audit quality and auditors' job satisfaction. This study applies survey method and for developing conceptual framework, library method and for collecting data, field method is used. This study utilized the questionnaires which are distributed among auditors in audit organization and other audit firms. For testing the research hypotheses, 149 questionnaires are collected and analyzed. The results show that there is not any significant relationship between auditor independence and audit quality. But, auditor work experience and accountability have effect on audit quality. Moreover, the results indicate that audit quality affects auditors' job satisfaction.

Last modified: 2020-08-17 17:50:59