The Impact of Auditor's Independence, Ethics, and Competency in

Audit Quality: Using Auditor's Integrity as a Mediator in the Sultanate

of Oman

ABDULLAH SAID AHMED HUBAIS1, MOHD RIZUAN ABDUL KADIR2,

ZAROUG OSMAN BILAL3

1 College of Graduate Studies, Universiti Tenaga Nasional (Uniten),

Kajang, Selangor,

MALAYSIA

2College of Graduate Studies (COGS),

Universiti Tenaga Nasional (Uniten),

Putrajaya,

MALAYSIA

3Department of Accounting, College of Commerce & Business Administration,

Dhofar University,

OMAN

Abstract: - Ensuring audit quality is crucial for many parties, including businesses, investors, shareholders, and

researchers, who want to focus more on how auditors' input factors affect the quality of their work. The main

objective of this study is to analyse the factors affecting the auditor's independence, ethics, and competence in

audit quality, with the auditor's integrity as a mediator. The primary data was collected from questionnaires

distributed to external auditors in the Sultanate of Oman's private sector with 236 respondents. A Smart-PLS

(Partial Least Square) is used to analyse the data. The findings show that the auditor's independence, ethics, and

competence significantly impact the audit quality. In addition, the result indicates that the auditor's

independence with auditors' integrity as a mediator has a significant impact on audit quality, the auditor's ethics

with auditors' integrity as a mediator has a significant effect on audit quality, and the auditors' competence with

auditor's integrity as a mediator has a significant impact on audit quality.

Key-Words: - Audit quality, auditor's independence, auditor's ethics, auditor's competency, auditor's Integrity,

Sultanate of Oman

Received: October 7, 2022. Revised: August 22, 2023. Accepted: September 21, 2023. Published: October 9, 2023.

1 Introduction

Auditing plays a crucial role in ensuring the

credibility and accuracy of financial statements, [1].

A high audit quality standard assures that firms'

operations are well-managed and organised. The

Global Financial Crisis (GFC) highlighted the

failures of numerous giant corporations like Lehman

Brothers Holdings Inc., General Motors, and CIT

Group. As a result, regulators and financial media

began to scrutinise auditors' reliability and

performance.

Instances like the collapse of Lehman Brothers

during the Global Financial Crisis highlighted

significant shortcomings in financial reporting,

casting doubt on the effectiveness of the auditing

process. The Public Company Accounting Oversight

Board (PCAOB) emphasised that auditors had failed

to comply with auditing standards, including those

pertaining to income statements and balance sheets.

This lack of adherence to standards may have

played a role in exacerbating the economic crisis. In

response, there has been an increased call for audit

firms to strictly adhere to auditing standards to

enhance their services and elevate audit quality, [2].

To improve audit quality and mitigate future

crises, audit firms must adhere strictly to enhanced

audit standards, ensuring truthful financial reporting

that accurately represents the actual financial

position of their clients, [2]. To achieve this, various

measures have been implemented, including the

education of audit committees, joint audit

agreements, regulations on non-audit services, and

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auditor rotation, [1]. These initiatives aim to ensure

that auditors perform their functions effectively and

efficiently.

From an industry perspective, operating within

the free market system, auditors play a vital role in

maintaining market confidence and enhancing audit

quality. The quality of an audit largely depends on

the expertise and standards upheld by the auditors

involved. Reputable auditing firms, recognised for

their competence, tend to attract a substantial client

base. Thus, establishing and preserving the trust of

clients is of utmost importance for all audit firms,

[3]. By upholding these standards and measures,

auditors contribute to the overall integrity and

reliability of financial reporting, bolstering market

confidence in the audit process.

Auditor independence, ethics, and competence

are three interconnected concepts that are vital for

effective and reliable auditors. In brief, auditor

independence refers to the objective performance of

duties without personal biases, [4]. Auditor ethics

entails prioritising the greater good over personal

benefits, [2] and auditor competence involves the

application of sufficient knowledge and skills to

carry out tasks objectively, [5]. Auditor

independence is crucial as it ensures ethical

behaviour and upholds professional competence.

Adhering to ethical principles allows auditors to

utilise their knowledge and experience,

demonstrating competency. These factors have been

extensively discussed as significant contributors to

audit quality.

On the other hand, integrity is vital in

influencing these factors to audit quality. Integrity is

the professional exercise of tasks with adequacy,

care, and responsibility, considering all relevant

interests, [6]. It encompasses traits like discernment,

fairness, bravery, and temperance [7]. From an audit

perspective, auditors' integrity guides them to forgo

personal gains and avoid conflicts of interest related

to business, finances, or jobs, [8], [9]. When the

auditor's integrity is compromised, the other factors,

independence, ethics and competency, might also be

impaired.

The problem of this study is limited research on

the effect of auditor factors on audit quality in the

Sultanate of Oman. This study will concentrate on

factors of independence, competence and ethics by

choosing auditor integrity as a mediator to audit

quality. The objective is to analyse the effect of

auditors' characteristics on the audit quality and,

simultaneously, assess auditor integrity as a

mediator in the relationship between the auditors'

factors and the audit quality. The research focuses

on a unique industry environment, specifically the

Sultanate of Oman, where the industry heavily relies

on foreign auditors.

2 Literature Review

Auditing is an obligatory yearly procedure that

entails the verification of a company's financial

statements, adhering to strict auditing standards

mandated by law, [10]. It is a thorough evaluation

process that adheres to industry best practices set by

audit standard setters, [11]. Auditors are primarily

responsible for scrutinising and evaluating financial

records and statements to ensure accuracy and

respect applicable rules and regulations.

The scope of external auditors is not only to the

certified truthful financial statements but also as

professional support to a company's internal audit

function, [12]. In performing their duties, auditors

conduct risk assessments, which involve evaluating

the internal control systems' efficiency. The auditor

is responsible for maintaining them throughout the

audit, exercising professional scepticism, and

considering the possibility of management

overriding controls to ensure the audit process

effectively detects error and fraud, [13].

According to International Standards on

Auditing (ISA) 240, the auditor's capacity to

identify fraud is influenced by several variables,

including the perpetrator's expertise, the frequency

and extent of manipulation, the level of

collaboration involved, the relative quantity of

manipulated amounts, and the seniority of those

involved. These factors highlight the need for

competent auditors. Companies worldwide are

continually seeking ways to enhance audit quality

by leveraging the expertise of their auditors, [2].

The level of reliance that users of financial

statements can place on an audit opinion is directly

linked to the quality of the audit conducted, [14].

Audit quality receives much attention from

investors, shareholders and other users who need

reliable, accurate financial information, [15].

Different users may have varying perspectives on

what constitutes audit quality. According to, [14]

audit professionals view audit quality as adherence

to professional auditing standards. At the same time,

investors place more emphasis on the characteristics

of the engagement team. However, researchers have

a consensus, [14] that individual auditor

characteristics significantly impact audit quality.

An effective auditor should be able to identify

and report instances of fraud within a client's

accounting system, [16], [17]. They are responsible

for ensuring that the activities of the audited firms

are well-managed and organised, which contributes

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to the reliability of financial statements, [18].

Additionally, auditors possessing the necessary

qualifications and attributes offer assurance that the

financial statements faithfully represent the

underlying economic reality of the company, [19].

Previous studies have identified several key

auditor characteristics that are closely associated

with audit quality, including auditor independence,

[20], [21], [22], [23], auditor ethics, [24], [25], [26],

and auditor competency, [21], [22], [23].

Additionally, numerous studies have emphasised the

significant impact of auditor integrity on audit

quality, [27]. Therefore, this study aims to explore

the relationships between auditor independence,

ethics, and competency with audit quality while

considering the mediating role of auditor integrity.

2.1 Hypotheses Development

Auditor independence refers to the ability of

auditors to perform their duties without being

influenced by personal interests, [14]. It allows

auditors to utilise their skills and technical expertise

freely, without any external pressures, in

formulating and expressing their opinions, [28],

[29]. Therefore, many consider independence as the

cornerstone of auditing, [30]. Several studies have

provided evidence of the significant impact of

auditor independence on audit quality, [21, [22],

[23]. Based on this, the first hypothesis of this study

is formulated as follows:

H1: Auditor independence has a significant

impact on audit quality.

Auditor competency refers to the qualifications,

high level of skills, knowledge, and unique abilities

that positively impact their performance in carrying

out their responsibilities, [31]. The key elements of

competence include a deep understanding of

accounting principles, auditing standards,

regulations, and industry-specific knowledge, [32].

Competent auditors, with their comprehensive

experience, are able to address the majority of issues

they encounter swiftly, thereby enhancing audit

quality, [14]. Many empirical studies have

supported the significant impact of auditor

competency on audit quality, [21], [22], [23].

Therefore, the second hypothesis of this study is as

follows:

H2: Auditor competence has a significant impact

on audit quality.

Auditor ethics refers to the moral principles,

values, and professional standards that guide

auditors in their conduct, [25]. Auditors must

always maintain a high standard of ethical

behaviour, as it is integral to preserving public trust

and confidence in the auditing profession, [4], [33].

By adhering to ethical principles, the value of

integrity, objectivity, professional competence and

confidentiality can be upheld, leading to a good

quality audit. Various researchers have supported

this viewpoint, [24], [25], [26]. Therefore, this study

hypothesised that:

H3: Auditor ethics has a significant impact on

audit quality.

The significance of integrity in promoting trust

among shareholders, stakeholders, and management

and fostering public confidence in auditors' work

has been emphasised, [29], [34]. Integrity

encompasses moral principles like honesty and

fairness and is closely associated with adherence to

standard practices and policies, [6]. From an

accounting perspective, integrity refers to providing

services with honesty and prioritising the clients'

interests while disregarding personal conflicts, [8].

Numerous studies have shown the considerable

influence of integrity on audit quality, [8], [9], [22],

[35]. These studies demonstrate how integrity

affects the audit process's dependability, credibility,

trustworthiness, and results. Thus, it is hypothesised

that:

H4: Auditor integrity has a significant impact on

audit quality.

The interaction of auditor independence, ethics,

and competency depends critically on auditor

integrity. It acts as a fundamental quality that affects

and engages with these three elements. Auditors'

independence is guaranteed by their integrity, which

enables them to maintain objectivity and avoid

conflicts of interest, allowing them to offer unbiased

and objective recommendations. In addition,

integrity, which includes honesty, impartiality, and

adherence to professional norms of conduct, is a

crucial aspect of ethical behaviour among auditors.

Additionally, auditor integrity encourages a

dedication to lifelong learning, adherence to

professional standards, and the efficient use of their

knowledge and experience in practice, all of which

support sustaining their competency. In essence,

auditor independence, ethics, and competence are

supported by auditor integrity, which is a

fundamental component.

Therefore, this study suggests that integrity acts

as a mediator in the relationship between auditor

independence, ethics, and competency in audit

quality based on these beliefs. Auditors who uphold

integrity show a dedication to moral behaviour and

professional ideals, improving the audit process's

overall quality and efficiency. As a mediator, the

following hypotheses are to be tested.

H5: Auditor integrity mediates the relationship

between auditor independence and audit quality.

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H6: Auditor integrity mediates the relationship

between auditor ethics and audit quality.

H7: Auditor integrity mediates the relationship

between auditor competency and audit quality.

The conceptual framework of this study is depicted

in Figure 1. The independent variables consist of

auditor factors, including auditor independence,

ethics, and competency. These factors are mediated

by auditor integrity, and the dependent variable is

audit quality.

Fig. 1: The conceptual framework

3 Methodology

This study is conducted in the Sultanate of Oman

due to the unique industry environment in the

country's audit industry. Oman's audit industry

heavily relies on foreign auditors, making it distinct

from other countries. Conducting the study in Oman

allows for a better understanding of the specific

challenges and opportunities auditors face in this

industry environment, contributing to the existing

literature on auditing practices and regulations.

The type of data utilised in this study is primary

data. The collection of survey data involved

distributing and sending instruments, specifically a

questionnaire, to the respondents. The questionnaire

was exclusively made available to external auditors

in the private sector of the Sultanate of Oman. The

research population for this study consists of all

auditors working in external audit offices

throughout the Sultanate of Oman. The sample for

this study was selected using purposive sampling.

A group of external auditors employed by audit

companies in the Sultanate of Oman's private sector

make up the population of this study. There are 838

external auditors in all. Following an email request,

the National Center for Statistics & Information

(NCSI) in the Sultanate of Oman

(https://www.ncsi.gov.om) provided the participants'

names in March 2022. Table 1 below shows the

details of the population study.

Table 1. External Auditors in Oman

Total

Occupation

Nationality

629

Auditor

Non-Omani

209

Auditor

Omani

838

Total

4 Finding

Table 2 indicates that of the 400 distributed

questionnaires, 246 were returned. After discarding

ten incomplete responses, 236 valid questionnaires

were analysed, yielding a 59% response rate.

Table 2. Responding rate

Details

Amount

No. of questionnaires distributed

400

100

No. of questionnaires returned

246

61.5%

No. of incomplete responses

No. of questionnaires with complete responses

236

59%

Table 3 presents the demographic details of the

respondents. Of the participants, 229 were male, and

seven were female. Most auditors were aged 40-49.

The predominant education level was a bachelor's

degree. "Other" was the most common professional

qualification, with accounting being the primary

academic major. Most respondents were from local

offices, and the majority had 11-15 years of

experience.

Table 3. Respondents' Profile or Demographic

Profile

Demographic

Profiles

Category

Frequency

Per cent

Gender

Male

229

97 %

Female

3 %

Age

20 to 29

10.2 %

30 to 39

9.3 %

40 to 49

151

64 %

50 and above

16.5 %

Education

Level

Diploma

5.1 %

Bachelor

118

50 %

Master

41.1 %

Doctorate

3.8 %

Professional

Qualification

CPA

18.6 %

CFA

6.8 %

ACCA

9.8 %

Others

153

64.8 %

Academic

Major

Accounting

129

54.7 %

Finance

25.9 %

Auditing

16 %

Others

3.4 %

Office

Location

One of the Big

Four Audit Firms

3.4 %

Local and regional

consulting offices

28.4 %

local offices

161

68.2 %

Experience

Below 5 years

6.3 %

5 to 10 years

22.5 %

11 to 15 years

32.2 %

16 to 20 years

22.5%

above 20 years

16.5 %

Mediato

Auditor

Independence

Audit Quality

Auditor Integrity

Auditor Competence

Auditor Ethics

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Table 4 details the internal consistency and

convergence validity criteria, showcasing factor

loading (FL), Cronbach's alpha (CA), construct

reliability (C R), and Average Variance Extracted

(AVE). For item reliability, standardised factor

loadings of latent variables should be ≥0.50, [13],

with some suggesting ≥0.70, [25]. Outside loadings

should be ≥0.4, [17]. Table 4's results show outside

loadings between 0.661 and 0.914, surpassing

minimum requirements. Items assigned to the same

constructs demonstrate strong internal links

supported by construct-level reliability. Both

Cronbach's alpha and composite reliability exceed

the recommended 0.70, [36]. The AVE for latent

variables averages >0.50, indicating over half the

variance in measuring items. The factor loadings in

Table 4 and Figure 2 meet these standards.

Table 4. Internal consistency and convergence

validity results

Notes: C.R.: Composite Reliability; AVE: Average

Variance Extracted; CA: Cronbach's Alpha

Fig. 2: Loading factor calculated and the AVE

through PLS- Algorithm

In Table 5, the Fornell-Larcker criterion presents

the square root of AVE on the diagonals, with

correlations below. The top value sets the

interpretation standard. Discriminant validity is

evident as each diagonal's square root of AVE

surpasses its corresponding correlations, confirming

discriminant achievement.

Table 5. Discriminant Validity – Fornell and

Larcker Criterion

Constructs

AIN

0.762

0.391

0.834

0.400

0.300

0.807

AIN

0.457

0.471

0.553

0.762

0.532

0.561

0.591

0.767

0.724

Table 6 uses a cross-loading matrix to evaluate

discriminant validity by comparing item loadings

with their own and other constructs. Validity is

confirmed when an item's loading with its construct

is at least 0.1 higher than its cross-loadings. The

table clearly shows each item's strongest association

with its own construct, with a consistent difference

of at least 0.1 from other constructs, affirming

discriminant validity.

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Table 6. Outer/factor loading with cross-loadings

For discriminant validity, Heterotrait-Monotrait

Ratio (HTMT) values should be under 0.90, [25].

Using PLS-SEM for HTMT-based validation,

deemed better than Fornell-Larcker and cross-

loading methods, Table 7 shows the peak HTMT

value as 0.855, under the 0.90 limit. This

underscores the study's discriminant validity,

highlighting distinct constructs.

Table 7. Results of HTMT Ratio

Constructs

AIN

Auditor Competence (A.C.)

Auditor Ethics (A.E.)

0.432

Auditor Independence (A.I.)

0.446

0.328

Auditor Integrity (AIN)

0.510

0.515

0.607

Audit Quality (A.Q.)

0.603

0.622

0.653

0.855

4.1 Direct Impact of Auditor Factors on

Audit Quality

In Smart-PLS, the path coefficient mirrors the

standardisation in multiple regression analysis. It is

advised for bootstrapping to gauge t statistics and

confidence intervals, given PLS's flexibility with

data normality, [37]. Within our study, each

hypothetical path was assessed using the regression

coefficient. The structural model was examined to

validate the proposed hypotheses. Per, [36] a

model's specific effect should have a path

coefficient of at least 0.1.

Table 8 details the path coefficient results for

four direct hypotheses related to audit quality, all of

which were supported. A hypothesis is deemed

supported if it has the expected sign direction, a p-

value < 0.05, a beta value ≥ 0.1, and a t-value >

1.96. For H1 (auditor independence (A.I.) and audit

quality (A.Q.)), results were statistically significant

with a p-value of 0.002, a t-value of 3.133, and a

positive beta (β) of 0.197. H2 (auditor competency

(A.C.) and A.Q.) showed a significant relationship

with a p-value of 0.016, a t-value of 2.426, and a

positive beta (β) of 0.146. H3, linking auditor ethics

(A.E.) to A.Q., had a p-value of 0.001, a t-value of

3.392, and a positive beta (β) of 0.213, indicating

significance. Lastly, H4 (auditor integrity (AIN) and

A.Q.) was statistically significant with a p-value of

0.000, a t-value of 5.657, and a notably positive beta

(β) of 0.491. These findings are illustrated in Table

8 and Figure 3.

Table 8. Direct effect (path coefficient)

OS=Original sample = Bea / Sample mean (S.M)/ Standard

deviation (STDEV) / T statistics (|O/STDEV|)

Fig. 3: Structural model with path coefficient and p-

values from Bootstrapping test

4.2 Indirect Impact of the Mediator (Auditor

Integrity) on Audit Quality

The analysis of the indirect impact through a

mediator (auditor integrity) on audit quality was

conducted using the bootstrapping method, as

recommended, [36]. Bootstrapping is a reliable

nonparametric resampling procedure widely used

for examining mediation effects. Table 8 presents

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the results of the bootstrapping analysis for the

indirect impact, demonstrating the successful

identification of the mediation effect of AIN. The

analysis showed the effect of the independent

variables on the dependent variable through AIN,

and the mediation effect was found to be statistically

significant. The findings of the mediation study are

summarised in Table 9, where all three mediation

relationships were found to be statistically

significant.

Hypothesis H5, H6 and H7 were supported to be

statistically significant based on their p-values being

less than 0.05 and t-values exceeding 1.95.

Furthermore, the beta shows the positive as the

result indicator as beat in all hypotheses more than

(0.1) (β), which means the values confirm a

significant mediation effect.

Table 9. Analysis of Mediation result

The results demonstrate that auditor

independence, competence, and ethics when

mediated by integrity, have a significant impact on

audit quality.

4.3 Summary Result of the Hypotheses

Testing

Table 10 below shows a summary of all the seven

hypotheses that are accepted.

Table 10. Summary result of the hypotheses

No.

Hypotheses

Results

The independence of auditors has a significant

impact on Audit Quality

Accepted

Competency of auditors has a significant impact

on Audit Quality

Accepted

The ethics of auditors has a significant impact on

Audit Quality

Accepted

Integrity of auditors has a significant impact on

Audit Quality

Accepted

Integrity of auditors has a significant in

mediating the relationship between Auditors'

Independence and Audit Quality.

Accepted

The integrity of auditors is significant in

mediating the relationship between Auditors'

Competency and Audit Quality.

Accepted

The integrity of auditors is significant in

mediating the relationship between Auditors'

Ethics and Audit Quality.

Accepted

5 Conclusion

This study is designed to examine the auditor's

attributes of independence, ethics, and competence

in audit quality, using integrity as a mediator. The

results reveal a significant relationship between

these factors and audit quality, highlighting some

significant matters. The result confirms the impact

of auditor independence, ethics, and competence on

audit quality. As highlighted by many researchers,

even foreign auditors hold on to these values and

enhance their work quality.

Additionally, the research demonstrated that the

integrity of auditors serves as a crucial mediator in

the connection between auditor characteristics and

audit quality. These findings imply that integrity

forms the foundation for other positive qualities that

impact the overall quality of audits. Consequently,

the study emphasises the importance of auditor

integrity in upholding the values and principles that

auditors adhere to, ultimately enhancing the

reliability and credibility of audit outcomes.

However, this study is also subject to certain

limitations that must be highlighted. It focuses

exclusively on three factors: auditor independence,

competency, and ethics, with integrity acting as a

mediator. Consequently, this study did not examine

other factors that may influence audit outcomes.

Additionally, the findings may not be easily

generalised beyond the specific context of the

Sultanate of Oman, as different factors could

influence them in other geographical regions,

cultural settings, regulatory frameworks, and

organisational contexts. Furthermore, the study's

emphasis on the private sector overlooks the

potential variations in the factors affecting audit

quality in the public sector or non-profit

organisations, limiting the comprehensive

understanding of this topic across diverse domains.

For future research, it is recommended to

incorporate variables such as experience and

accountability as independent variables, mediators,

or moderators to gain a more comprehensive

understanding of their impact on audit quality.

These factors significantly shape auditors' behaviour

and decision-making processes; thus, their inclusion

would contribute to a more thorough analysis.

Additionally, utilising a mixed-method approach

that combines interviews and questionnaires would

offer a holistic perspective, enabling the capture of

insights from both qualitative and quantitative data.

This integrated approach would provide a more

nuanced understanding of the research topic,

enhancing the validity and reliability of the findings

by including diverse perspectives.

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Abdullah Said Ahmed Hubais,

Mohd Rizuan Abdul Kadir, Zaroug Osman Bilal

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449

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