Articles

The Role of Auditor Independence, Ethical Behavior and Professional Skepticism on Audit Quality: Evidence from The Gambia

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There are continuing questions about audit quality outcomes in Africa, especially in The Gambia, where the audit environment is relatively small and may be affected by governance and oversight challenges, regulatory capacity constraints, perceived institutional pressures, and limited resources. The current study aims to test and analyze the significant influence of auditor independence, ethical behavior, and professional skepticism on audit quality in The Gambia. The study uses a sample of 35 external auditors serving in the public sector because this accounts for the largest number in The Gambia’s audit system. The study adopted a random sampling method, and the data were analyzed using multiple linear regressions in SPSS 31.0 to test the hypotheses. The regression results show that auditor independence (β = 0.349, p = 0.002), ethical behavior (β = 0.286, p = 0.005), and professional skepticism (β = 0.270, p = 0.004) all have a positive and significant influence on audit quality in The Gambia. The study’s results provide country-specific evidence from a small and underexplored African audit environment and offer practical implications for regulators, professional bodies, and future researchers.

Client-Auditor Relationship: Challenges and Ethical Dilemmas in Vietnam

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This study examines the challenges and ethical dilemmas that auditors face in maintaining independence in Vietnam, addressing a gap in previous research, which has primarily focused on quantitative studies. The study aims to explore how client pressure, conflicts of interest, and cultural norms influence the integrity of audits and to identify the strategies auditors use to navigate these challenges. Using a qualitative research approach, based on 36 semi-structured interviews and two focus group discussions, the findings reveal significant challenges and ethical dilemmas in the client-auditor relationship in Vietnam, including client pressure to modify audit opinions, conflicts of interest, and ethical concerns related to gifts and hospitality. These issues threaten auditor independence, particularly for smaller audit firms. The results highlight the need for stricter regulatory oversight, enhanced ethical education, and firm-level policies to safeguard audit quality and professional integrity in Vietnam’s evolving financial landscape.

The Influence of Auditor Competence, Auditor Independence, and Auditor Objectivity on Internal Audit Effectiveness with Top Management Support As a Moderating Variable (Studies at Legal Entity State Universities in Indonesia)

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The effectiveness of internal audits in state universities with legal entities in Indonesia is still not optimal, as evidenced by the increasing number of corruption cases in recent years. This research aims to analyze the impact of Auditor Competence, Auditor Independence, Auditor Objectivity, and Top Management Support as moderating variables on internal audit effectiveness. This research uses quantitative descriptive methods. The research sample comprised 80 SPI auditors at Legal Entity State Universities (PTN BH) in Indonesia. Data collection was carried out through distributing questionnaires. Data analysis was carried out using the SmartPLS application. Research findings show that Auditor Competency, Auditor Independence, and Auditor Objectivity positively affect internal audit effectiveness. In addition, Top Management Support cannot moderate the influence of Auditor Competency, Auditor Independence, and Auditor Objectivity on internal audit effectiveness.