Audit Quality: Re-Testing Auditor’s Competence, Professionalism and Working Experience at Public Accounting Firms in Yogyakarta

Abstract

Some factors which positively affect audit quality proposed by previous studies are auditor’s competence, professionalism and their working experiences. It remains unclear, however, whether previous findings are generalizable to the contexts where dysfunctional behavior emerges whilst specific cultural values are held. The main objective of this replication study is to extend the scope of previous study results and to provide the basis for further and deeper explanatory studies. A survey was conducted with auditors in Public Accounting Firms in Yogyakarta as regional respondents. Expected positive results from the survey are confirmed in this study. Further implications are also discussed, concerning the positive expectation of individual factors and cultural context’s effects among auditors in preserving audit quality.