A Preliminary Study on Auditors’ Performance Attributes – Perceptions from Accounting Firm Practitioners

Research aim: Recent occurrences of accounting failures have raised concerns over the quality auditors’ performance. While there been numerous studies on audit quality, are limited research what attributes constitute proper Thus, objective this study is to examine performance perceived be important achieve by auditors in practice. Design/ Methodology/ Approach: Data were obtained from 307 survey questionnaires received large firms, small and medium-sized sole proprietors. finding: The respondents related competencies perform effectively performing accordance with standards regulations as most significant attributes. These two key regardless types audits performed (i.e. PLC or SME) position auditor (management staff levels). On other hand, attribute relating providing individualised attention clients was lowest importance respondents. Theoretical contribution/ Originality: This examined various behavioural individual for performance, which enhances literature quality. Practitioner/ Policy implication: Key behaviours can used researchers practitioners set their benchmark also assess any shortcomings. limitation: mainly firms