Applied Research in Financial Reporting

Applied Research in Financial Reporting

The effect of skill, objectivity, independence and work experience on audit quality with emphasis on the role of professional ethics

Document Type : Original Article

Authors
Reza Jamei 1
Dariush Akhtarshenas 2
Delnia Naderpour 3
1 Associate professor of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran.
2 Assistant professor of Accounting, Faculty of Humanities and Social Sciences, University of Kurdistan, Sanandaj, Iran.
3 Master of Accounting, University of Kurdistan, Sanandaj, Iran.
10.22034/arfr.2026.567151.2227
Abstract
The aim of this study is to investigate the effect of skill, objectivity, independence and work experience on audit quality with regard to the moderating role of professional ethics. The statistical population of the study is members of practicing certified public accountants, 306 of whom were selected as a statistical sample using the Cochran formula. The information required for the study was obtained using 291 questionnaires. The validity of the questionnaire was confirmed using divergent and convergent validity and its composite reliability was confirmed using Cronbach's alpha. The results of the hypothesis test showed that auditor independence has a positive and significant effect on audit quality. The findings also showed that professional ethics moderates the relationship between skill and work experience on audit quality. In addition, the results showed that skill, objectivity and work experience do not have a significant effect on audit quality and professional ethics does not moderate the relationship between objectivity and independence on audit quality.
Keywords
Skill
objectivity
independence
work experience
audit quality

  • Receive Date 18 December 2025
  • Revise Date 04 August 2026
  • Accept Date 19 August 2026