Economics at your fingertips  

Mediating Effect of Audit Quality in Relationship Between Auditor Ethics and Litigation: An Empirical Study

Andi Agus and Imam Ghozali

International Journal of Economics & Business Administration (IJEBA), 2019, vol. VII, issue 2, 91- 100

Abstract: Purpose: This paper attempts to empirically examine the effect of auditor’s ethics on litigation of audit results by using mediating variables of auditor quality. Design/methodology/approach: This study considers a sample of 220 auditors working in public accounting firms using random survey methods. The main technique for analyzing data is Structural Equation Modeling. Findings: The test results show that the auditor ethics has a positive and significant effect on audit quality, while auditor quality has a negative and significant effect on auditor’s litigation. Practical implications: The findings emphasize the importance of the ethical aspects of auditors’ in conducting their tasks. Originality/value: Audit quality in this study is able to strengthen the influence of auditor’s ethics on auditor’s litigation.

Keywords: Ethics; audit quality; litigation. (search for similar items in EconPapers)
JEL-codes: M42 M48 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: Track citations by RSS feed

Downloads: (external link) (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link:

Access Statistics for this article

More articles in International Journal of Economics & Business Administration (IJEBA) from International Journal of Economics & Business Administration (IJEBA)
Bibliographic data for series maintained by Marios Agiomavritis ().

Page updated 2019-05-25
Handle: RePEc:ers:ijebaa:v:vii:y:2019:i:2:p:91-100