SELF-SERVING BIAS: AN AUDITOR'S CHALLENGE IN MAINTAINING INDEPENDENCE (LESSONS FROM THE PANDEMIC)

Teresia, Apelina

JAAKFE UNTAN ( (Jurnal Audit Dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura)
Vol. 15 No. 1 (2026): Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura

This study explores future opportunities for auditing, particularly concerning auditor independence when confronted with stressful situations that may lead to self-serving bias. Conducted through qualitative in-depth interviews with auditors from both Big Four and Non-Big Four firms, the study analyzed the data using NVivo software to identify patterns. The findings indicate that auditors can maintain their independence despite facing various pressures. Future opportunities to enhance independence in audits include leveraging technology and strengthening ethics education.