Compliance of external auditors with ethics and rules of professional conduct and its impact on the audit quality: Libyan case

The purpose of this thesis is to determine whether the auditors' adherence to the rules of ethics and professional behavior in the banks of Libya have an impact on audit quality. Another aim of the study is to determine whether the auditors' adherence to ethical and professional behavior rules and their perceptions about audit quality differ according to demographic characteristics. In the research, face to face surveys with 148 auditors were conducted by using the survey method and easy sampling method. The data obtained were analyzed using SPSS 22.0 program. As a result of the analysis, it was found that the factors of objectivity independence and confidentiality and professional behavior factors which are adherence to ethical and professional behavior rules had an effect on audit quality, honesty and impartiality and professional competence and necessary care factors had no significant effect on audit quality.