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The Effect of Accountability, Competence, and Independence on Audit Quality

Year: 2024

Type: article

Abstract: This study aims to analyze and examine the effect of accountability, competence, and independence styles on audit quality at public accounting firms in Makassar city. The data analysis used in this research is descriptive analysis and multiple regression, with a sample size of 34 respondents. The results showed that simultaneously and partially accountability, competence, and independence had a positive and significant effect on audit quality at public accounting firms in Makassar City.

Source: Advances in Managerial Auditing Research

DOI: 10.60079/amar.v2i3.319

Author: Syarifah Dahlia Assegaff

Institution: Universitas Muslim Indonesia

Language: English

Topic: Corporate Governance and Financial Management

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: diamond

OpenAlex ID: W4402054851

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