期刊名称：International Journal of Research in Business and Social Science
印刷版ISSN：2147-4478
出版年度：2020
卷号：9
期号：4
页码：419-425
DOI：10.20525/ijrbs.v9i4.782
出版社：Society for the Study of Business & Finance
其他摘要：The objective of this research id to assess the effect of Quality Control System elements. i.e. relevant ethical terms and independency, on audit quality and to identify the moderating role of professional skepticism on the effect of quality control system on audit quality. The population of this research auditor working in Indonesian Big Ten public accounting firms, from which 252 auditors were selected as the sample. Using PLS-based SEM in SmartPLS, this study finds that relevant ethical terms and independency affect audit quality and that professional skepticism moderates the effect of independence on audit quality, but it does not moderate the effect of relevant ethical terms on audit quality.
