Breaking barriers in audit quality: The dynamic interactions of competence, time budget pressure, complexity, and motivation in Indonesia landscape

This study investigates the influence of auditors' professional competence, time budget pressure, and audit complexity on audit quality, with motivation as a moderating variable. Grounded in agency and complexity theories, it addresses a gap in the literature regarding how motivation may streng...

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Bibliographic Details
Main Authors: Umi Khulsum, Tulus Suryanto, Juhary Ali, Hendrata Yudha Wardana
Format: Article
Language:English
Published: Elsevier 2025-01-01
Series:Social Sciences and Humanities Open
Subjects:
Online Access:http://www.sciencedirect.com/science/article/pii/S2590291125006333
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