Professional Competence, Ethical Conduct and Audit Quality in Zimbabwe: The Mediating Role of Professional Scepticism
Keywords:
Professional competence; ethical conduct; professional scepticism; audit quality; auditing; Zimbabwe.Abstract
Purpose: This study aims to examine the influence of professional competence and ethical conduct on audit quality in Zimbabwe and determine whether professional scepticism mediates these relationships. It seeks to establish whether auditors with stronger technical competencies and ethical values demonstrate greater professional scepticism and consequently deliver higher-quality audits.
Research Methodology: The study will adopt a mixed-methods approach, combining a structured questionnaire survey with semi-structured interviews. The study will target professional auditors and audit practitioners in Zimbabwe. Quantitative data will be analysed using SPSS for descriptive statistics, reliability analysis, correlation and regression analysis, while AMOS will be used for confirmatory factor analysis and structural equation modelling (SEM) to test the proposed mediation relationships. Qualitative interview data will be analysed thematically. Pilot testing will be conducted to establish the reliability and validity of the research instruments.
Results: The study is expected to find that professional competence and ethical conduct have positive and significant relationships with audit quality. Professional competence and ethical conduct are also expected to enhance professional scepticism, which may subsequently improve audit quality. Professional scepticism is therefore anticipated to mediate the relationships between professional competence, ethical conduct and audit quality.
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