| 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. |
| |