The working environment of professional auditors can make a threat to independence.
There are many studies in the world on this issue but the results are not the same due to …

This paper examines the impact of audit and non-audit fees on firms' ability to access
finance by reducing their capital constraints. Unlike previous studies, which examined this …

This study aims to determine the effect of auditor independence on audit quality. Analysis
Unit was Public Accounting Office in Bandung, Observation unit was Auditor. The sample in …

The auditor may provide numerous services to their clients covering audit and non-audit
services (NAS). These services have been considered as a combination of services offering …

Audit independence refers to the ability of the external auditor to act with integrity and
impartiality during his/her auditing functions. Public opinions about audit independence are …

The aim of this research is to assess the relationship between the presumed AI influencing
factors and AI from the standpoint of auditors in Bahrain. Researchers have continuously …

Purpose The growing international legal agenda and the fast development of corporate
governance rules are now prompting firms to put emphasis on anti-corruption procedures …

In Vietnam, auditor independence is guided by the Code of Professional Ethics for
Accounting and Auditing issued in accordance with Circular No. 70/2015/TT-BTC of the …

This paper essentially investigated the extent to which professional accountants comply with
the codes of ethics for professional accountants. Also, the research further investigated the …

This study examines the effect of audit quality (AQ) on the earnings response coefficient
(ERC) based on a sample of 1,884 firm-year observations comprising 471 firms listed on the …