Professional Ethics and Auditor Behavior in Improving Audit Quality: A Systematic Literature Review
Main Article Content
Nawirah Nawirah*
Retna Safriliana
Harmono Harmono
Audit quality plays a crucial role in ensuring the credibility, transparency, and accountability of financial reporting and is influenced by professional ethics and auditor behavior. This study aims to synthesize and evaluate the role of professional ethics and auditor behavior in improving audit quality by identifying dominant determinants and patterns of empirical findings. Employing a Systematic Literature Review (SLR) guided by the PRISMA 2020 protocol, this study integrates 84 studies published between 2019 and 2026, comprising articles from reputable international journals indexed by Scopus and Web of Science, as well as supporting national and international publications. The findings reveal that professional ethics, independence, integrity, competence, accountability, auditor experience, due professional care, and professional skepticism consistently contribute to higher audit quality. Positive auditor behaviors strengthen audit effectiveness, whereas dysfunctional audit behavior, excessive time pressure, and weak ethical culture tend to reduce audit quality. These findings indicate that behavioral and ethical dimensions are as important as technical competence in shaping professional judgment and sustaining audit quality. The novelty of this study lies in its integrative synthesis of professional ethics and auditor behavior within a unified behavioral ethical framework, addressing the limitation of prior research that examined these dimensions independently. This integration provides a comprehensive perspective on how ethical and behavioral factors are associated with audit quality and helps explain inconsistencies in empirical findings. Strengthening ethical culture and professional values is therefore essential for sustaining high-quality audit practices in increasingly complex business environments.
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