FACTORS AFFECTING AUDITORS’ PERFORMANCE IN KATHMANDU

Abstract

The study is entitled 'Factors Affecting Tax Auditors' Performance'. The major objective of the study is to achieve the factors affecting the tax auditors' performance in Kathmandu. The study has employ the descriptive and causal comparative research design. This study deals with the three types of independent variable (professionalism, competence, role conflict) with their relationship with the dependent variable (auditors' performance). Similarly, the causal comparative research design has tended to establish cause and effect relationship between undertaken variables. The sample size for research is taken of one hundred auditors form Kathmandu who are currently auditing in different audit sectors. Scores on the scale items vary from a low of 1 (strongly dissatisfied) to a high of 5 (strongly satisfied). Primary data has been used for the study through the survey method. A structured questionnaire has been prepared and distributed to the respondents electronically as well as through personal visits. Descriptive and inferential statistical tools were used in this study for data analysis. The descriptive statistical tools include frequency distribution, measures of central tendency, etc. Similarly, various inferential statistical tools and Cronbach's alpha test were used in the study. For the analysis of primary data, SPSS version 25.0 and MS Excel has been used. In conclusion, the non-significant t-value for the Professionalism coefficient suggests that there is no significant relationship between Professionalism and Auditors' Performance. There is a chance that this observed relationship is due to chance alone, indicating the need for further analysis to explore other variables that might have a stronger impact on Auditors' Performance. Similarly, the non-significant coefficient for competences implies that competences may not significantly influence auditors' performance, necessitating consideration of other factors like professionalism and role conflict. However, in this specific row, the significant coefficient for Competences indicates its meaningful effect on Auditors' Performance. Nonetheless, the relatively smaller coefficient compared to Role Conflict suggests that further investigation into the latter's impact is warranted.