Validation of the Auditor’s Self-Efficacy Scale

Jonathan Muterera^1,

¹School of Business, Nipissing University, North Bay, ON, Canada

Cite this paper:
Jonathan Muterera. Validation of the Auditor’s Self-Efficacy Scale. Journal of Finance and Accounting. 2024; 12(1):43-51. doi: 10.12691/jfa-12-1-3

Abstract

This study validates the Auditor's Self-Efficacy (ASE) Scale within the framework of Bandura's social cognitive theory, addressing the need for a context-specific measure of auditors' confidence in their professional capabilities. The necessity for such validation arises from the need for an audit-specific self-efficacy measurement tool and the fragmented approach to measuring self-efficacy in the auditing literature. The scale's psychometric properties were rigorously assessed through a structured survey conducted among 360 auditors from international auditing firms, confirming its reliability and unidimensional structure. This validation not only enriches the auditing literature by providing a reliable measure of self-efficacy but also sets the stage for further investigation into its influence on auditor behavior and audit quality. Recognizing the existing scale's potential, the study underscores the importance of refining and expanding this tool to capture the full spectrum of auditor self-efficacy. Future research is encouraged to develop a questionnaire that more precisely reflects the auditors' confidence across various professional tasks, employing a detailed 5-point Likert scale to gain deeper insights. This proactive approach aims to enhance auditor performance and audit quality, contributing significantly to the field by outlining directions for empirical research and practical application in measuring and improving auditor self-efficacy.

Keywords:
Self-Efficacy Auditor's Self-Efficacy (ASE) Scale ASE Scale Validation social cognitive theory psychometric analysis auditor performance auditor professional confidence

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