The Role of Auditor Competence and Independence in Enhancing Internal Audit Quality with Auditor Ethics as a Mediating Variable by Salwa Putri Zaqiani, Dani Sopian

“…Specifically, auditor independence plays a constructive role in fostering auditor ethics, while auditor competence serves to elevate ethical standards within auditing practices. …”
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MEDIATING EFFECT OF INTERNAL AUDITORS’ ETHICAL CONDUCT ON THE RELATIONSHIP BETWEEN USAGE OF INFORMATION TECHNOLOGY, MANAGEMENT SUPPORT FOR INTERNAL AUDIT DEPARTMENT, AND INTERNAL AUDIT EFFECTIVENESS: A CONCEPTUAL FRAMEWORK by Nura Badamasi, Adura Binti Ahmad

Subjects: “…Auditor’s Ethical Conduct…”
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Auditors in the digital age: a systematic literature review by Diogo Leocádio, Luís Malheiro, João Carlos Gonçalves dos Reis

“…Practical implications highlight the enhancement of auditor roles in digital transformation, covering ethics, technological adaptation, and continuous development to uphold the profession's integrity. …”
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Modeling the quality of tax audit based on the acceptance of legal taxpayers in business by Mohsen Hajibabaei, Sina Kheradyar, Mojtaba Malekichoobari

“…The inefficiency in conducting the audit is possible to be due to conflict of interests or other conditions, thus the auditor may not be able to conduct a detailed and efficient audit and correctly identify tax deficiencies or related laws (Vierra Gracia Dharmawan, 2019). …”
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