AUDITOR CHARACTERISTICS AS DETERMINANTS OF AUDIT QUALITY AND SUSTAINABILITY: AN INTERDISCIPLINARY REVIEW IN ASIAN CONTEXTS
DOI:
https://doi.org/10.14456/aisr.2025.32Keywords:
Audit Quality, Auditor Characteristics, Sustainability Auditing, Asian Context, Systematic Literature ReviewAbstract
This interdisciplinary review systematically examines the influence of auditor characteristics on audit quality and the emerging area of sustainability auditing within the Asian context. Analyzing 80 research studies from the Google Scholar and Direct Science databases (2014-2025), the review focuses on auditor independence, proficiency, work experience, spiritual intelligence, professional skepticism, and time-budget pressure. A significant regional bias is observed, with 68.7% of studies originating from Indonesia, driven by its emphasis on economic factors and transparency. Findings indicate that industry specialization, work experience, and spiritual intelligence consistently enhance audit quality. However, evidence on professional skepticism, independence, and time-budget pressure remains mixed, highlighting critical research gaps. The study underscores the need for further investigation into how these characteristics impact audit quality in fast-developing economies, particularly concerning sustainability audits. Recommendations include enhancing auditor expertise, independence, professional skepticism, and ethical conduct, as well as exploring cultural and technological influences to improve audit effectiveness in Asian markets.
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