The Influence of Competence, Independence, Time Budget Pressure, Audit Fee, and Audit Tenure on Audit Quality with Auditor Ethics as a Moderating Variable
Financial statements retain the trust of stakeholders in large measure owing to the calibre of audit work performed behind the scenes. This study examines five candidate determinants of Audit Quality, Competence, Independence, Time Pressure, Audit Fee, and Audit Tenure, while positioning Auditor Ethics as a moderating...