IJAAR-SSE/V1N2/N15/P9

THE EFFECT OF ACCOUNTING ETHICS IN IMPROVING AUDITOR PROFESSIONAL
SKEPTICISM

DR. A. O. ENOFE, INNOCENT UKPEBOR AND N. OGBOMO

Department of Accounting,
Faculty of Management Sciences
University of Benin,
P.M.B. 1154,
Benin City,
Edo State,
Nigeria

 

ABSTRACT

Using a survey research design, the study examines the role of accounting ethics in fostering the attitude of auditor professional skepticism. In addition the influence of other factors such audit fee, audit tenure and auditor experience level was also examined. Primary data retrieved from well-structured questionnaire was developed and distributed to a sample of 75 auditors and the Ordinary Least Squares regression analysis was utilized as the method of data analysis. The study finding s show the existence of positive and significant relationship between
accounting ethics and Auditor professional skepticism. In addition, auditor tenure and audit fee were found to have a negative significant relationship with auditor’s professional skepticism while Auditor experience was found to exert a positive significant effect on Auditor professional skepticism. The study concludes that accounting ethics will play an even more important role in improving auditor professional skepticism and hence there is the need for accounting regulatory bodies and other stakeholder to make concerted efforts at ensuring that accounting ethics are standardized and enforced strictly.

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