Organizational Levels and Perceived Importance of Attributes for Superior Audit Performance

This article examines the attributes considered to be important for superior performance as an auditor and the changing importance of these attributes at different levels of the firm. It also investigates whether auditors are aware of the relative importance of these attributes. Auditors from three Big Six firms provided responses on the relative importance of various attributes for superior performance. The results showed variations in the relative importance of these attributes across different organizational levels. In addition, the results suggest that auditors generally have low to moderate levels of awareness of the relative importance of these attributes.