KNOWLEDGE-BASED ANTECEDENTS TO AUDIT PROCESS QUALITY IN VOLUNTARY INDUSTRY STANDARD AUDITS: EMPIRICAL EVIDENCE FROM ISO 9001 AND ISO 14001 CERTIFIED ORGANIZATIONS

摘要

The credibility of voluntary industry standards, such as ISO standards, is a growing concern. Theclient and the independent auditor are key to the success of the ISO certification process. Thisstudy centers on the auditor related factors. Specifically, we examine how the audit processquality is evaluated as well as the effect of the knowledge-based resources of the auditor on theaudit process quality. Based on the survey responses from 204 ISO certified organizations, theresults reveal that audit process quality is a multistage and multidimensional construct. Theauditor’s knowledge-based resources including human capital, communication and cooperationwere found significant positive antecedents to stage-two audit process quality.