June 30, 2025

The Influence of Auditor Competence and Independence on Audit Quality

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Quantitative analysis shows auditor competence and independence significantly improve audit quality in accounting firms.

Audit quality improves when auditor competence increases, showing significant positive effects on outcomes.
With a t-value of 4.693 for auditor competence and 5.255 for independence, both were highly significant at p < 0.05.
Using quantitative methods, the study applied multiple linear regression and t-tests to analyze the data collected through surveys.
These findings suggest that enhancing training and ensuring independence can lead to higher-quality audits in firms.

Dede Rustandi (2025) studied this question.

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