FACTORS AFFECTING AUDIT QUALITY: A LITERATURE REVIEW
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Abstract
Purpose - This scientific article aims to review studies related to factors that can
affect audit quality in the accounting literature during 2012 – 2021. Research
Methodology - This study was conducted through a web search to identify
relevant studies using the keywords “factor”, “influence”, and “audit quality”,
in which a total of 50 scientific articles that conform to international standard
were identified. Findings - Various factors are thought to affect audit quality,
reaching 76 factors. However, the researcher believes only 3 main factors have
a dominant effect on audit quality, namely audit fees, auditor experience, and the
application of auditor ethics, where all those 3 have a significant positive effect.
The audit fee affects audit quality positively because it shows the auditor's
expertise. The experience of the editor shows his skills in accounting and
auditing activities. At the same time, professional ethics is helpful forprofessional auditors to work and avoid deviant behaviour. Research
Implications - This review informs the public that to have audit quality results, it
is necessary to pay attention to audit fees, auditor experience, and the
application of ethics by the auditor. Originality/value - This study tries to find
the factors that dominantly influence
Article Details
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