The Effect of Professional Commitment on Independent Audit Quality: A Research of Independent Auditors

Nowadays, the need for reliable information on the financial statements is increasing. The accuracy andreliability of this information through independent audit is provided, independent audit quality is gettingimportant. Realization of the independent audit quality is the responsibility of the independent auditors.Therefore, independent auditors' opinion and attitudes is one of the most important factors determining thequality of independent audit.The purpose of this study was to determine the effect of professional commitment on independent auditquality. The data gathering instruments of the study were; professional commitment scale, independent auditquality questionnaire and demographic data of the independent auditors. The datas, which are provided from103 independent auditors, were analysed with exploratory factor analysis, confirmatory factor analysis andstructural equation modelling. Finding indicated that independent auditor s perception of professionalcommitment has direct effect on independent audit quality.