SMART JOURNAL OF BUSINESS MANAGEMENT STUDIES VOL. 19 NO. 2 PAPER 3
10.5958/2321-2012.2023.00013.1
INFLUENCE OF AUDITOR INDEPENDENCE ON AUDIT QUALITY:EMPIRICAL EVIDENCE
 
Abdullah Masood*
*    Northern Border University, Arar 91431, Saudi Arabia University of Aden, Aden, Yemen
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.
 
KEYWORDS: Audit Quality, Financial Statements and Audit Independence JEL CLASSIFICATIONS: L21, F21 and M41 FULL TEXT