MEDIATING EFFECT OF PROFESSIONAL SKEPTICISM ON THE RELATIONSHIP BETWEEN PROFESSIONAL ETHICS AND AUDIT QUALITY

Authors

  • Muhammad Aminu Isa Bayero University, Kano
  • Ali Ciroma Abdullahi College of Administration Management and Technology (CAMTECH) Potiskum
  • Usman Muhammad Adam Federal University Gusau, Zamfara State

DOI:

https://doi.org/10.57233/gujaf.v1i2.43

Keywords:

Professional Ethics, Professional Skepticism, Audit Quality

Abstract

This study assesses the mediating effects of professional skepticism on the relationship between professional ethics and audit quality. One hundred and seven (107) auditors out of one hundred and sixty (160) were selected as sample for the study. Data was collected from primary sources where a questionnaire was administered to the sample selected. PLS path model was used in analysing the data. The findings revealed a direct effect relationship between the variables with significant and positive relationship between professional ethics and auditor’s skeptiscism, audit quality as well as professional ethics and audit
quality. It further reveals an indirect effect relationship between professional ethics and audit quality with professional skepticism as a mediator. The study concluded that Professional ethics enhances auditor’s skepticism to produce quality audit work; adhering to the principles of professional ethics is necessary for improving the skeptical attitude of an auditor so as to have a high quality audit work. The study recommends that the regulators and standard setters should strictly enforce and continue to emphasize the importance of applying professional skepticism in auditing and auditors should have adequate knowledge of professional ethics and comply fully with them so as to improve their skeptical attitude. Finally, the Accountancy firms should ensure monitoring of their auditors in order to make them apply professional skepticism during audit engagement.

Author Biographies

Muhammad Aminu Isa, Bayero University, Kano

Department of Accounting
Bayero University, Kano Nigeria

Ali Ciroma Abdullahi, College of Administration Management and Technology (CAMTECH) Potiskum

Department of Accounting,
College of Administration Management and Technology (CAMTECH)
Potiskum, Yobe State Nigeria

Usman Muhammad Adam, Federal University Gusau, Zamfara State

Department of Accounting and Finance,
Federal University, Gusau Nigeria

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Published

2020-10-20

How to Cite

Aminu Isa, M., Ciroma Abdullahi, A., & Muhammad Adam, U. (2020). MEDIATING EFFECT OF PROFESSIONAL SKEPTICISM ON THE RELATIONSHIP BETWEEN PROFESSIONAL ETHICS AND AUDIT QUALITY. Gusau Journal of Accounting and Finance, 1(2), 22. https://doi.org/10.57233/gujaf.v1i2.43