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
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Citations: View citations in EconPapers (2)

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Persistent link: https://EconPapers.repec.org/RePEc:ers:ijebaa:v:vii:y:2019:i:2:p:91-100

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