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All Journal Indonesian Journal of Accounting and Governance
Nguyen, Hung Xuan
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Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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FACTOR-FACTOR THAT INFLUENCING INDEPENDENCE OF PUBLIC-SECTOR AUDITOR: A LITERATURE REVIEW Doan, Vu Anh; Nguyen, Hung Xuan
Indonesian Journal of Accounting and Governance Vol. 7 No. 1 (2023): JUNE
Publisher : School of Accountancy, University of Agung Podomoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36766/xkzkct12

Abstract

The study of public sector audit is a relatively large, complex, unexplored and underrecognizedfield. Therefore, researchers call for more studies on public sector audit, especially in thecontext of developing countries. This article gives review of academic study pertaining to public-sectorauditors’ independence and factors affecting public-sector auditors’ independence. This literaturereview is implemented based on published papers in 20th century in prestigious journals related topublic sector audit. Firstly, we review and explain definition of independence clearly. Secondly, weorganize our review around three main threats to public-sector auditors’ independence, namely, (a)political manifestos, (b) auditor tenure, and (c) relationship with auditee. For each of the threats, thisstudy discusses the effects of each threat on the public-sector auditors’ independence. Additionally, weconclude that proofs together with recent changes, provides for future study on public-sector auditor’sindependence.
Co-Authors Doan, Vu Anh