The Moderating Effect of Auditor Ethics on the Relationship Between Auditor Integrity and Audit Quality to Achieve the SDGs in Iraq
DOI:
https://doi.org/10.31272/jae.i147.1383Keywords:
Auditor ethics, Auditor Integrity, Development Goals (SDGs), SustainableAbstract
This research aims to study the moderating role of auditor ethics (AE) and its impact on the relationship between auditor integrity (AI) and audit quality (AQ) to achieve the Sustainable Development Goals SDGs. To reach the objectives of this study, a field survey was conducted to survey the opinions of auditors working in companies and private offices. A questionnaire of questions related to the study's variables was used to answer the questions. To demonstrate the impact of the variables and the extent of the connection, relationship, and influence between the study variables. This study relied on a descriptive-analytical approach in collecting and presenting data, and the hypotheses examined used the statistical software SmartPLS and SPSS. The results showed that (AI) positively influences (AQ). Furthermore, (AE) play a moderating role in the relationship between (AI) and (AQ). The study recommends spreading cultural, religious, and moral awareness among auditors to ensure the integrity and quality of financial information and reports.
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