Investigating the moderating role of knowledge: The relationship between auditor’s experience and ethical judgment

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Muhammad Hamzah Idris
Hisnol Jamali
Herman Sjahruddin


Based on ethical judgment, we examine the Auditor experience and ethical judgment:  Examining the moderating role of knowledge. We hypothesize that the auditor’s knowledge can be moderate the effect of auditor’s experience on ethical judgment. Our research hypothesis was tested in a survey of 97 government auditors in South Sulawesi (Indonesia). Variance-based SEM techniques (structural equation models) with employs WarpPLS 6.0 was used to verify the hypothesis. The results of the study show that the auditor's knowledge acts as a quasi-moderator variable in explaining the relationship between auditor’s experience and ethical judgment.

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How to Cite
Hamzah Idris, M., Jamali, H., & Sjahruddin, H. (2019). Investigating the moderating role of knowledge: The relationship between auditor’s experience and ethical judgment. Advances in Social Sciences Research Journal, 6(2), 491-503.


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