The Impact of Audit Quality and Technology Accounting Usage on Auditor Effectiveness: The Moderating Role of Educational Attainment

Abstract

This study investigates the relationships between audit quality, technology accounting usage, and auditor effectiveness, with a particular focus on the moderating role of educational attainment. Drawing on Human Capital Theory and the Resource-Based View, the study posits that higher levels of education strengthen the positive impacts of both audit quality and technology usage on auditor effectiveness. Using data from 189 auditors in Jordan, this study employs a structural model in Smart PLS 4 to test the proposed relationships. The findings reveal that both audit quality and technology accounting usage significantly enhance auditor effectiveness. Additionally, educational attainment moderates the effect of accounting technology usage on auditor effectiveness. These results highlight the importance of investing in both educational development and technology adoption to enhance audit practices. Implications for audit firms, policymakers, and future research are discussed.