Paper Title
The Effect Of Auditor Ethics, Audit Experience, Auditor Independency, Audit Fees, Auditor Competency, And Audit Tenure On Audit Quality In Banking Sector Of Pakistan
Keywords
- audit fees
- auditor tenure
- auditor ethics
- auditor experience
- auditor independency
- auditor competency and audit quality
Publication Info
Volume: 9 | Issue: 10 | Pages: b75-b85
Published On
May, 2025
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Abstract
This research tries to identify the audit-related factors affecting the firms' Audit Quality: Audit Fees, Audit Tenure, Auditor Ethics, Auditor Experience, Auditor Competency, and Auditor Independence. Data were collected using a structured questionnaire from 200 participants, who include company employees and bank employees, as well as practicing auditors. For relationships between independent variables and Audit Quality, Pearson correlation and multiple regression analyses were applied. The Results: Outcome variables are measured as the net effects of Audit Fees, Audit Tenure, Auditor Competency, and Auditor Independence on Audit Quality: high fees, tenure, competency, and independence. We used the software IBM SPSS for multiple regression analysis explained 35.2% of variation in Audit Quality, which generally is interpreted as moderate strength.
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