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Author

Haflah Furqan

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Review Open access Jul 2026

Auditor Independence and Its Influence on Accounting Behavior: A Systematic Literature Review

Auditor independence is a fundamental pillar of corporate governance that safeguards the quality of financial reporting and mitigates the risk of reporting manipulation. This study aims to map the latest empirical evidence on the influence of auditor independence on corporate accounting behavior. Adopting a Systematic...

Wan Fachruddin, Haflah Furqan · 0 citations

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