The Impact of Auditor Integrity to Audit Quality: an Exploratory Studies from the Middle East


 Background: The increasing pressure from external parties to improve audit quality and enhance the credibility of financial statements. As corporate scandals widely occurred, there are requests for profession their in audit. public continuously talks about auditor's integrity performing tasks, which undisputedly plays a significant role determining quality.
 Purpose: This study aims re-explore concept auditor understand its impact on Methodology: Qualitative approach intended redescribe auditors' perspective Middle East, particularly Sultanate Oman, using Focus Group Discussion (FGD). chooses six auditors with vast experience who hold position firms.
 Findings: revealed that is critical determinant relates very much reputation. In this profession, reputation crucial, best way uphold reputation.
 Social Practical Implications: Reputation most valuable asset, loss may affect profession's viability. From FGD, fully aware importance ease transactions clients public.