Abstract
This paper aims to analyze the possible influence of auditor ethics (AE) factors on audit quality (AQ). Additionally, this study examines whether AE can mediate the relationship between various factors and AQ. These factors include independence, competence, work experience, ethical standards, and due care. Data were collected using structured questionnaires sent by post or email to auditors, audit team leaders, and deputy managers/heads of 314 independent audit firms in Vietnam. Using SPSS 26 and AMOS 24 for analysis, the results show positive relationships between competence, work experience, ethical standards, and AE, as well as between competence, due care, and AQ. Negative relationships were found between independence, due care, and AE and between independence, work experience, ethical standards, and AQ. These findings provide important recommendations for auditing companies to enhance ethics and AQ, helping them maintain loyal customers, attract potential clients, and further develop audit services in Vietnam.
Publisher
International Journal of Advanced and Applied Sciences
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