Yulia Tri Kusumawati

The Role of Competence, Independence, Professional Commitment, and Professional Oversight on Audit Quality and Reputable Public Accounting Firm Model in Indonesia

Background: The auditing profession continues to face a credibility crisis due to recurring corporate scandals that undermine public trust in audit quality and Public Accounting Firm (PAF) reputation. Previous studies examining the effects of auditor competence and independence have reported inconsistent findings, indi...