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What is Auditor Independence and Audit Quality Review about?

This literature review systematically synthesizes research on auditor independence and audit quality from Pre-2000 to 2025, highlighting the complex relationship between the two. It identifies methodological trends, gaps in existing knowledge, and emphasizes the need for qualitative research to better understand auditor judgment. The review also discusses the impact of regulations, non-audit services, and auditor tenure on audit quality, revealing mixed evidence and suggesting further exploration in these a

Author

a.rajjamage2001

Language

EN