The effect of professional commitment on independent audit quality: A research on independent auditors

Nowadays, the need for reliable information on the financial statements is increasing. The accuracy and reliability of this information through independent audit is provided, independent audit quality is getting important. Implementation of the quality in independent audit activities is the responsibility of the independent auditor. Therefore, independent auditor's opinion and attitudes is one of the most important factors determining the quality of independent audit. The purpose of this research was to determine the effect of professional commitment on independent audit quality. The data gathering instruments of the research were; professional commitment scale, which was used to determine independent auditors' attitudes of professional commitment; independent audit quality questionnaire, which was used to gather independent auditors' opinions related to the independent audit quality; and demographic data of the independent auditors. The datas, which are provided from 103 independent auditors, were analysed with exploratory factor analysis, confirmatory factor analysis and structural equation modelling. Finding indicated that professional commitment has direct effect on independent audit quality.