Does auditor’s attributes impact on professional judgement in a financial audit? Empirical evidence from Myanmar SAI
Abstract
This study investigates auditor attributes that may influence an auditor’s judgment in a financial audit. The purpose of this study is specified to show the impact of auditor’s attributes on professional judgment on the financial auditing process. An empirical research methodology is carried out to show the impact of the attributes on professional judgments. With this approach, hypotheses have been formulated and tested using empirical data and existing theories. A quantitative survey method was followed to collect the data for this study. A questionnaire was sent to selected auditors in Myanmar SAI to collect the data relating to the factors that influence auditors’ judgment, such as gender, age, education, knowledge, position level, experience, training, location, and job cognition. The findings of this study show that variables such as age, professional degree, education level, and knowledge are highly significant in auditor judgment. The limitation of this research is the sample size, and sample characteristics are different in Myanmar SAI from other SAIs. Almost 85% of respondents are female in Myanmar SAI. Therefore, it is considered a limitation of this study.
Keyword : auditor’s attribute, auditor’s professional judgment, Myanmar SAI, auditor’s experience, professional audit framework
How to Cite
Soe, A. K., Gavurova, B., Oláh, J., & Hasan, M. (2022). Does auditor’s attributes impact on professional judgement in a financial audit? Empirical evidence from Myanmar SAI. Business: Theory and Practice, 23(1), 218–230. https://doi.org/10.3846/btp.2022.12976
This work is licensed under a Creative Commons Attribution 4.0 International License.
References
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Hajiha, Z., Godarzi, A., & Fatahi, Z. (2012). Auditors’ gender and age and their relationship to judgments and decisions (the Case of Iran). International Journal of Finance, Accounting and Economics Studies, 2(1), 1–8.
Halim, H. A., Jaafar, H., & Janudin, S. E. (2018). Factors influencing professional judgment of auditors in Malaysia. International Business Research, 11(11), 119–127. https://doi.org/10.5539/ibr.v11n11p119
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Hottegindre, G., Loison, M. C., & Farjaudon, A. L. (2017). Male and female auditors: An ethical divide? International Journal of Auditing, 21(2), 131–149. https://doi.org/10.1111/ijau.12084
Irawati, S. A., & Solikhah, B. (2018). Factors affecting audit judgment. Accounting Analysis Journal, 7(1), 34–42.
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Jerzemowska, M., & Koyama, Y. (2020). The board as an example of Japanese corporate governance system hybridization: An outline of the problem. Economics and Sociology, 13(3), 171–202. https://doi.org/10.14254/2071-789X.2020/13-3/11
Kabara, A. S., Abdullah, D. F., & Othman, A. (2019). The effect of governance code compliance on audit committee diversity and corporate voluntary disclosure: Evidence from dynamic panel approach. Polish Journal of Management Studies, 20(1), 223–232. https://doi.org/10.17512/pjms.2019.20.1.20
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Kuntari, Y., Chariri, A., & Nurdhiana. (2017). The effect of auditor ethics, auditor experience, audit fees and auditor motivation on audit quality. Sriwijaya International Journal of Dynamic Economics and Business, 1(2)(December), 203–208. https://doi.org/10.29259/sijdeb.v1i2.17
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Lehmann, C. M., & Norman, C. S. (2006). The effects of experience on complex problem representation and judgment in auditing: An Experimental investigation. Behavioral Research in Accounting, 18(1), 65–83. https://doi.org/10.2308/bria.2006.18.1.65
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