Impact of Auditor Expertise, Time Pressure, Experience, and Ethics on Audit Quality as Mediating Variable

Arifuddin Mannan; Sabir; H. S. Rahmawati; Agus Bandang; Kahar; H. I. Irwan; Hasriyanti

doi:10.2991/978-94-6463-758-8_173

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Impact of Auditor Expertise, Time Pressure, Experience, and Ethics on Audit Quality as Mediating Variable

Authors

Arifuddin Mannan¹^{, *}, Sabir¹, H. S. Rahmawati¹, Agus Bandang¹, Kahar¹, H. I. Irwan¹, Hasriyanti¹

¹Hasanuddin University, Makassar, Indonesia

^*Corresponding author. Email: arifuddin.mannan@fe.unhas.ac.id

Corresponding Author

Arifuddin Mannan

Available Online 30 July 2025.

DOI: 10.2991/978-94-6463-758-8_173 How to use a DOI?
Keywords: Expertise; Time Pressure; Experience; Audit Quality; Ethics
Abstract: This study aims to determine the influence of auditor expertise, time pressure, and auditor experience on audit quality, mediated by auditor ethics. The population and sample in this study comprised 115 auditors from the Inspectorate of Regional Government in the districts and cities of South Sulawesi Province. Data collection was conducted through a questionnaire method, where structured statements were distributed referring to the research variables. The findings of this study indicate that auditor expertise, auditor experience, and auditor ethics positively affect audit quality, while time pressure has a negative effect on audit quality. Additionally, the findings reveal that auditor ethics mediates the relationship between auditor expertise, time pressure, and auditor experience on audit quality. These results contribute to the theoretical foundation of auditing, particularly in improving audit quality. Future research is expected to increase the sample size and expand its coverage to several provinces or even the entire country of Indonesia.
Copyright: © 2025 The Author(s)
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title: Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
Series: Advances in Economics, Business and Management Research
Publication Date: 30 July 2025
ISBN: 978-94-6463-758-8
ISSN: 2352-5428
DOI: 10.2991/978-94-6463-758-8_173 How to use a DOI?
Open Access: Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

ris enw bib

TY  - CONF
AU  - Arifuddin Mannan
AU  - Sabir
AU  - H. S. Rahmawati
AU  - Agus Bandang
AU  - Kahar
AU  - H. I. Irwan
AU  - Hasriyanti
PY  - 2025
DA  - 2025/07/30
TI  - Impact of Auditor Expertise, Time Pressure, Experience, and Ethics on Audit Quality as Mediating Variable
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 2168
EP  - 2181
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_173
DO  - 10.2991/978-94-6463-758-8_173
ID  - Mannan2025
ER  -

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