Professional Ethics as A Moderator in the Relationship Between Knowledge Sharing, Experience, Obedience Pressure, And Audit Judgment
Abstract
Purpose: In this research, Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics
effect auditor judgment in Surabaya and Sidoarjo Public Accounting Firms (KAPs). It seeks to resolve
contradictions in earlier research and increase empirical data on audit knowledge exchange.
Methodology: The quantitative technique employed Partial Least Square-Structural Equation Modeling (PLSSEM)
using
SmartPLS
software.
Purposive
sampling
chose
120
auditors
from
15
KAPs
with
at
least
2
years
of
audit
experience
and
a
bachelor's
degree.
Primary
data
was
acquired
using
5-point
Likert
scale
questionnaires
for
all
dimensions,
including
moderating
effects.
Findings:
The
investigation
indicated
that
Knowledge
Sharing,
Experience,
Obedience
Pressure,
and
Professional
Audit
Ethics significantly influence Audit Judgment. Of the moderating factors examined, only one had a
meaningful impact on the connection between the variables and Audit Judgment. The research affirms the
significance of these characteristics in formulating good audit judgments and supports the perspective that robust
knowledge-sharing channels, with expertise, ethical commitment, and adherence to regulations, improve the
quality of auditors' conclusions.
Originality/value: This paper is original
Paper type: a Research Paper