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SMART Journal of Business Management Studies
Year : 2023, Volume : 19, Issue : 2
First page : ( 22) Last page : ( 29)
Print ISSN : 0973-1598. Online ISSN : 2321-2012.
Article DOI : 10.5958/2321-2012.2023.00013.1

Influence of auditor independence on audit quality: Empirical evidence

Masood Abdullah1,2,*

1Northern Border University, Arar, 91431, Saudi Arabia

2University of Aden, Aden, Yemen

*masood4_2009@yahoo.com

Online published on 9 August, 2023.

Abstract

The objective of this paper is to examine the impact of auditor independence on the quality of audits. A survey was carried out on employees from 14 banks under consideration, and the results indicated a correlation between auditor independence and audit quality, based on the perspectives of the bank employees. This study provides evidence from a relatively under-researched region that adds to the crucial discussion on auditor independence and audit quality.

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Keywords

Audit Quality, Financial Statements, Audit Independence.

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