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All Journal Equilibrium: Jurnal Ekonomi Syariah Jurnal Inovasi Akuntansi
Manneh, Kekoto
Unknown Affiliation
Religion Economics, Econometrics & Finance

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The Relationship Between Auditor Independence and Audit Quality: Evidence from Developing Economies Manneh, Kekoto; Yuhertiana, Indrawati; Sholihatin, Endang
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 2 (2025)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i2.13045

Abstract

The primary purpose of this study is to explore the relationship between auditor independence and audit quality in developing economies by systematically reviewing 24 publications published between 2014 and 2025 from the Scopus database, following PRISMA guidelines. The study also used bibliometric analysis to provide a base for quantitative analysis from selected papers using VOSviewer and Biblioshiny (RStudio). The study employed various theories to examine the link between auditor independence and audit quality, elucidating how incentives, institutions, and stakeholders shape auditor conduct. These theories include agency theory, institutional theory, and stakeholder theory. Additionally, the study examines empirical evidence on the relationship between independence and quality in developing economies. It creates a conceptual framework that links this relationship through several moderating and mediating factors, including audit fees, non-audit services (NAS), tenure, regulations, and political connections. Findings of this study reveal that independence significantly influences audit quality, but its effectiveness depends heavily on vigorous regulatory enforcement, ethical commitment, and institutional support. The study has several limitations, including reliance on secondary data, publication bias, and the majority of the reviewed studies employing quantitative approaches, which have restricted our knowledge of the behavioral and ethical aspects of independence. It has been recommended that future researchers adopt mixed-methods approaches, conduct cross-sectional studies, and, most importantly, research trending topics such as digital audit technologies and ESG assurance in relation to data analytics, which are generating new threats to independence that are not covered by known frameworks.
Artificial Intelligence (AI) in Islamic Finance: A PRISMA-Guided Systematic Review on Sharia Compliance Manneh, Kekoto; Susilowati, Endah; Sundari, Siti
EQUILIBRIUM Vol 13, No 2 (2025): EQUILIBRIUM
Publisher : Prodi Ekonomi Syariah Pascasarjana IAIN Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21043/equilibrium.v13i2.33951

Abstract

This paper seeks to explore the role of AI in the Islamic finance context, in terms of its opportunities, challenges, and its compliance with Sharia principles. The adaptation of AI has transformed traditional finance. However, its integration into Islamic finance is still fragmented, which raises doubts about its alignment with the core principles of Sharia ethics and governance. In order to address this existing gap, the study adopts a PRISMA-guided systematic review, synthesizing and analyzing 26 peer-reviewed publications published between 2020 and 2025. Findings of this study reveal that AI adaptation has several opportunities which enhance efficiency, transparency, financial inclusion, and Sharia auditing; all aligning with the core of Maqasid al-Sharia (higher objectives of Shari’ah rules). Despite these opportunities, several challenges such as high implementation cost, skills gap, cybersecurity risks, and algorithmic bias, affect the implementation of AI in Islamic finance. The major issue about these difficulties is the conformity of Sharia with regulatory gaps and the expanding responsibilities of Sharia boards, necessitating immediate attention. The study has limitations as it relies on secondary data obtained from Scopus-Indexed and Google Scholar databases. It has been recommended to future researchers to adopt empirical studies and cross-disciplinary collaboration regarding AI’s integration into Islamic finance to ensure that it maintains both innovative and compliant.
Co-Authors Endah Susilowati Endang Sholihatin Indrawati Yuhertiana Siti Sundari