The Influence of Work Experience and Audit Expertise on Audit Quality in the Public Sector: The Moderating Effect of Professional Qualification

Purpose: This study analyses the degree to which audit experience and expertise affect audit quality through the moderating effect of Professional Qualification. Design/Methodology/Approach: The study used a survey research design from a sample of about 400 audit staff of the Ghana Audit Service. A conceptual framework was developed by adopting the framework for Audit Quality (2014) instituted by the International Auditing and Assurance Board (IAASB) and tested using PLS-SEM method of analysis. Findings: The study found that in the Public Sector, both audit expertise and experience influence audit quality. Furthermore, it was also established that professional qualification did not moderate the relationships between work experience, audit expertise and audit quality. Professional qualification in audit quality was also found to be significant in the study. Implications/Research Limitation: The results of the study extend and add to the growing empirical research studies on audit expertise, work experience, and audit quality, as well as in the area of public sector auditing. However, the study was limited to only public sector auditors working with Ghana's Supreme Audit Institution (SAI), the Audit Service. Practical Implication: The study results have the prospect of encouraging top management to intensify the need to consciously institute and implement strategies that incorporate people with the requisite audit expertise and experience into the public sector to maximise and enhance audit quality. Originality/Value: This study is the first from a public sector perspective that directly examines how audit quality is influenced by audit expertise and experience and how professional qualification moderates this effect. Nonetheless, this research is distinct from other empirical studies on the basis of the method used and the context of the study.