The effect of auditor's individual characteristics on reduced audit quality behaviour and the moderating role of ethical leadership

In this study, the effect of individual characteristics of the auditor ethical position, locus of control, professional commitment and organizational commitment variables on reduced audit quality behaviour and whether ethical leadership has a moderating role on this effect were examined. Also in this study it was examined whether the reduced audit quality behaviour varies according to the demographics of auditors. In this context, the research model was analyzed by using Structural Equation Model with 319 data which were obtained by using the survey technique on authorized independent auditors in Turkey. As a result of the analyzes, it was found that only the ethical position of the auditor has a direct effect on reduced audit quality behaviours however other variables locus of control, professional commitment and organizational commitment didn't directly affect reduced audit quality behaviours. However, ethical leadership has been found to have a moderating role on the effect of all variables related to the individual characteristics of the auditor on reduced audit quality behaviour. It was also determined that the reduced audit quality behaviours difer according to demographics. Keywords: Reduced Audit Quality Behaviors, Ethical Leadership, Ethical Position, Locus of Control, Professional Commitment and Organizational Commitment