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Interaction Effects of the Engagement and Firm-Level Factors on Audit Quality

Table 2: Demographic Profile of Respondents

Samples N=114
Frequency Percentage (%)
Gender Female 49 43.0
Male 65 57.0
Age 24 to 28 years old 69 60.5
29 to 33 years old 38 33.3
34 to 38 years old 4 3.5
Over 38 years old 3 2.6
Overall experience in audit practice Less than 3 years 47 41.2
5 to 7 years 30 26.3
3 to 5 years 29 25.4
More than 7 years 8 7.0
Type of client Listed companies 49 43.0
Non-listed companies 58 50.9
Others 7 6.1
Audit partners in the firm Less than 5 audit partners 31 27.2
5 to 10 audit partners 6 5.3
11 to 20 audit partners 6 5.3
More than 20 audit partners 71 62.3
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