An examination of skepticism: Maintaining audit quality under the pressure of audit fees
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Abstract
Audit quality remains a critical issue in maintaining the credibility of financial reporting, particularly amid economic pressures arising from audit fee arrangements between auditors and clients. While audit fees are expected to reflect audit effort and complexity, their direct influence on audit quality remains debatable. In this context, professional skepticism may serve as a key behavioral factor determining whether economic incentives enhance or undermine audit performance. This research examines the role of audit compensations in determining audit quality, with professional skepticism as a moderating variable among auditors at Public Accounting Firms in Medan. Using a quantitative causal associative design, data were gathered from 45 auditors via purposive sampling and analyzed with Partial Least Squares–Structural Equation Modeling (PLS-SEM). Findings indicate that audit fees do not have a significant direct effect on audit quality, whereas professional skepticism has a positive and significant effect. Moreover, professional skepticism significantly moderates the relationship between audit fees and audit quality, demonstrating a pure moderation effect. These results suggest audit quality is more strongly influenced by auditors’ professional attitudes than by economic factors alone.
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How to Cite
Afnisah, A., & Hasibuan, K. A. (2026). An examination of skepticism: Maintaining audit quality under the pressure of audit fees. Indonesia Auditing Research Journal, 15(1), 104–114. https://doi.org/10.35335/arj.v15i1.638
References
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Anuraga, G., Indrasetianingsih, A., & Athoillah, M. (2021). Pelatihan Pengujian Hipotesis Statistika Dasar dengan Software R. Jurnal Budimas.
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Eutsler, J., Norris, A. E., & Trompeter, G. M. (2018). A live simulation-based investigation: interactions with clients and their effect on audit judgement and professional scepticism. Auditing: A Journal of Practice & Theory, 145-162.
Fauziyyah, Z. P. (2020). Pengaruh Audit Fees, Audit Tenure dan Rotasi Audit Terhadap Kualitas Audit. Jurnal Monex.
Ghafran, C., & O'Sullivan, N. (2017). The impact of audit committee expertise on audit quality: evidence from UK audit fees. British Accounting Review, 578-593.
Glover, S. M., & Prawitt, D. F. (2014). Enhancing auditor professional skepticism: The professional skepticism continuum. Current Issues in Auditing, 1-10.
Gunn, J. L., Kawada, B. S., & Michas, P. N. (2019). Audit market concentration, audit fees and audit quality: a cross-contry analysis of complex audit clients. Journal of Accounting and Public Policy.
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Popova, V. (2013). Exploration of skepticism, client‐specific experiences, and audit judgments. Managerial Auditing Journal, 140-160.
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Tuanakotta, T. M. (2011). Berpikir Kritis Dalam Auditing. Jakarta: Salemba Empat.
Wang, & Chui, A. C. (2015). Product market competition and audit fees. Auditing: A Journal of Practice & Theory, 139-156.
Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review.
Wiyono, G. (2020). Merancang Penelitian Bisnis Dengan Alat Analisis SPSS25 & SmartPLS 3.2.8 (Kedua). Yogyakarta: UPP STIM YKPN.
Ying, S. X., & Patel, C. (2016). Skeptical judgments and self-construal: A comparative study between Chinese accounting students in Australia and China. Journal of International Accounting Research, 97-111.
Ying, S. X., Patel, C., & Pan, P. (2020). The influence of peer attitude and inherent scepticism on auditors’ sceptical judgments. Accounting and Business Research, 179-202.
Yuniarti, R. (2011). Audit Firm Size, Audit Fees and Audit Quality. Journal of Global Management, 84-97.
Zamzami, F., Tantri, S. N., & Timur, R. P. (2017). Effects of Auditor Independence and Experience, Size of Client’ s Financial Health and Audit Fees on Audit Quality: An Empirical Study on Public Accounting Firms in Indonesia. Journal of Economics, Business and Management.
Anuraga, G., Indrasetianingsih, A., & Athoillah, M. (2021). Pelatihan Pengujian Hipotesis Statistika Dasar dengan Software R. Jurnal Budimas.
De Angelo, L. (1981). Auditor Size and Audit Quality. Juournal of Accounting and Economics, 183-199.
Devota, A., & Priono, H. (2021). Etika Auditor Sebagai Pemoderasi Fees Audit, Independensi, dan Kompetensi Terhadap Kualitas Audit. Jurnal Ilmu Sosial, Manajemen, Akuntansi dan Bisnis.
Eutsler, J., Norris, A. E., & Trompeter, G. M. (2018). A live simulation-based investigation: interactions with clients and their effect on audit judgement and professional scepticism. Auditing: A Journal of Practice & Theory, 145-162.
Fauziyyah, Z. P. (2020). Pengaruh Audit Fees, Audit Tenure dan Rotasi Audit Terhadap Kualitas Audit. Jurnal Monex.
Ghafran, C., & O'Sullivan, N. (2017). The impact of audit committee expertise on audit quality: evidence from UK audit fees. British Accounting Review, 578-593.
Glover, S. M., & Prawitt, D. F. (2014). Enhancing auditor professional skepticism: The professional skepticism continuum. Current Issues in Auditing, 1-10.
Gunn, J. L., Kawada, B. S., & Michas, P. N. (2019). Audit market concentration, audit fees and audit quality: a cross-contry analysis of complex audit clients. Journal of Accounting and Public Policy.
Harding, N., & Trotman, K. T. (2023). The perception of audit quality among financial statements users, preparers and auditors, in Tunisia. Journal of Accounting and Management Information Systems, 111-131.
Hasibuan, K. A., & Tjakrawala, F. K. (2025). The new face of audit quality: integrating advanced analytics and digital tools. American Journal of Economic and Management Business.
Husnawati, Tentama, F., & Situmorang, N. Z. (2019). Pengujian validitas dan reliabilitas konstruk hope. Jurnal Psikologi Terapan dan Pendidikan, 128-135.
Indonesia, I. A. (2024, September 10). Peraturan Dewan Pengurus Institut Akuntan Publik Indonesia (IAPI) No. 3 Tahun 2024 tentang Panduan Penentuan Imbalan Jasa Audit Laporan Keuangan. Jakarta: Institut Akuntan Publik Indonesia.
Jadiyappa, N., Hickman, L. E., Kakani, R. K., & Abidi, Q. (2021). Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India. Managerial Auditing Journal, 724-743.
Jung, S. J., Kim, B. J., & Chung, J. R. (2016). The association between abnormal audit fees and audit quality after IFRS adoption evidence from Korea. International Journal of Accounting and Information Management, 252-271.
Khan, M. J., & Harding, N. (2020). Why is trait scepticism not consistently reflected in state scepticism? an exploratory study into the role of aesthetic engagement. Accounting & Finance, 3743-3774.
Khan, M. J., & Oczkowski, E. (2021). The link between trait and state professional scepticism: a review of the literature and a meta-regression analysis. International Journal of Auditing, 558-581.
Kusumawati, A., & Syamsuddin, S. (2018). The effect of auditor quality to professional skepticsm and its relationship to audit quality. International Journal of Law and Management, 998-1008.
Martias, L. D. (2021). Statistika Deskriptif Sebagai Kumpulan Informasi. Fihris: Jurnal Ilmu Perpustakaan dan Informasi, 40-59.
Muslim, Nurwanah, A., Sari, R., & Arsyad, M. (2020). Pengaruh Pengalaman Kerja, Independensi, Integritas, Kompetensi Dan Etika Auditor Kualitas Audit. Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi), 100-112.
Nolder, C., & Kadous, K. (2018). “Grounding the professional skepticism construct in mindset and attitude theory: a way forward. Accounting, Organizations and Society, 1-14.
Popova, V. (2013). Exploration of skepticism, client‐specific experiences, and audit judgments. Managerial Auditing Journal, 140-160.
Quadackers, L., Groot, T., & Wright, A. (2014). Auditors’ professional skepticism: neutrality versus presumptive doubt. Contemporary Accounting Research, 639-657.
Rahayu, Kurnia, S., & Suhayati, E. (2010). Auditing: Konsep Dasar dan Pedoman Pemeriksaan Akuntan Publik. Yogyakarta: Graha Ilmu.
Santoso, R. D., Riharjo, I. B., & Kurnia, K. (2020). Independensi, Integritas, Serta Kompetensi Auditor Terhadap Kualitas Audit dengan Skeptisisme Profesional Sebagai Variabel Pemoderasi. Journal of Accounting Science, 36-56.
Singgih, S. (2011). Sturctural Equation Modeling (SEM) Konsep dan Aplikasi dengan AMOS 18. Jakarta: PT. Elex Media Komputindo Kompas Gramedia.
Tuanakotta, T. M. (2011). Berpikir Kritis Dalam Auditing. Jakarta: Salemba Empat.
Wang, & Chui, A. C. (2015). Product market competition and audit fees. Auditing: A Journal of Practice & Theory, 139-156.
Watts, R. L., & Zimmerman, J. L. (1990). Positive Accounting Theory: A Ten Year Perspective. The Accounting Review.
Wiyono, G. (2020). Merancang Penelitian Bisnis Dengan Alat Analisis SPSS25 & SmartPLS 3.2.8 (Kedua). Yogyakarta: UPP STIM YKPN.
Ying, S. X., & Patel, C. (2016). Skeptical judgments and self-construal: A comparative study between Chinese accounting students in Australia and China. Journal of International Accounting Research, 97-111.
Ying, S. X., Patel, C., & Pan, P. (2020). The influence of peer attitude and inherent scepticism on auditors’ sceptical judgments. Accounting and Business Research, 179-202.
Yuniarti, R. (2011). Audit Firm Size, Audit Fees and Audit Quality. Journal of Global Management, 84-97.
Zamzami, F., Tantri, S. N., & Timur, R. P. (2017). Effects of Auditor Independence and Experience, Size of Client’ s Financial Health and Audit Fees on Audit Quality: An Empirical Study on Public Accounting Firms in Indonesia. Journal of Economics, Business and Management.
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