Influence of auditor independence on audit quality: Empirical evidence

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.