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Author

Sambas Ade Kusuma

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Review Open access Sep 2026

Strengthening Audit Quality Through Independence And Suspicion: Do Audit Fees Matter

This study aims to analyze the influence of independence and professional suspicion on audit firm quality, with audit service imbalance serving as a moderating variable. A quantitative approach was employed, utilizing a survey method targeting auditors working at Public Accounting Firms (KAP) in Medan City. Data were c...

Khairul Amri Hasibuan, Sambas Ade Kusuma, I. Muda · 0 citations

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