Determinants of Audit Quality in Public Sector Audit Firms: A Quantitative Study in Peshawar, Pakistan

Mahnoor  Rana; Zainab Kanwal  Atta; Matiullah; Dr. Said  Wali

doi:10.63056/

Authors

Mahnoor Rana City University of Science and Technology, Pakistan Author
Zainab Kanwal Atta University of Peshawar, Pakistan Author
Matiullah City University of Science and Technology, Pakistan Author
Dr. Said Wali Assistant Professor City University Peshawar, Pakistan Author

DOI:

https://doi.org/10.63056/

Keywords:

Audit Quality, Public Sector, Peshawar, Workplace Environment, Implementation Independence, Agency Theory

Abstract

This study investigates the key professional and organizational factors influencing audit quality in public sector audit firms in Peshawar, Pakistan. Using Agency Theory as the underpinning theoretical framework, the study employed a quantitative, cross-sectional research design with data collected through structured questionnaires from 200 respondents, including auditors, teachers, and students. The analysis used SPSS for reliability checks, correlation, and regression analyses. The study shows that factors like the work environment, how independent the implementation is, how financial resources are used, support from top leadership, and opportunities for career growth have a big impact on audit quality. However, the effectiveness of auditors and their professional development did not provide a significant influence. The study concludes that better institutional frameworks and more relevant training are required to improve audit quality.