The moderating role of auditor experience in the relationship between auditor motivation and audit quality
Keywords:
Auditor motivation, Auditor experience, Audit quality, Self-determination theory, Moderation analysis, PLS-SEMAbstract
This study explores the relationship between auditor motivation and audit quality, while also assessing the moderating influence of auditor experience in Ghana’s auditing sector. It aims to offer empirical confirmation through the application of self-determination theory (SDT) as the foundational theoretical framework. A quantitative research methodology was used, incorporating a cross-sectional survey design. Data were gathered from 350 auditors representing diverse types and organisations through standardised online surveys. The data were examined using partial least squares structural equation modelling (PLS-SEM) in SmartPLS4, assessing both direct and moderating effects. The findings indicate that auditor motivation significantly enhances audit quality (β = 0.780, t = 15.290, p < .001). Furthermore, auditor experience was identified as a significant moderator of this relationship (β = 0.105, t = 3.214, p < .001). The findings indicate that motivation enhances audit outcomes, especially when bolstered by experience, as predicted by Self-determination theory (SDT). This study significantly contributes to the literature by amalgamating motivation and experience into a singular predictive model of audit quality, thereby addressing a theoretical need in the current audit literature. It provides pragmatic insights for audit companies and regulators in lower-middle-income economies, such as Ghana, highlighting the integral significance of motivation and experience enhancement in achieving audit excellence.
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Copyright (c) 2025 Kwaku Ohemeng Tinyase, Evans O. N. D. Ocansey, Felix Oppong Asamoah
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