ARCHIVES
VOL. 7, ISSUE 2 (2025)
Factors influencing auditor independence: A systematic literature review and bibliometric analysis
Authors
Indah Dwi Novianti, Anis Chariri
Abstract
This study examines the factors influencing
auditor independence through a systematic literature review approach and
bibliometric analysis. Data were taken from the Scopus database for the period
2020–2025. A total of 153 articles were analyzed using VOSviewer to identify
the relationship between topics and research trends. The results show that
audit fees, non-audit services, auditor tenure, auditor rotation, and corporate
governance, such as the audit committee and the board of directors, are the
main factors that influence auditor independence. New topics such as audit risk
and client importance have emerged in the literature. This study provides a
comprehensive overview and direction for further auditing and corporate
governance research. This study maps the current academic landscape and provides
a conceptual and methodological basis for further research and the formulation
of audit governance policies.
Download
Pages:56-61
How to cite this article:
Indah Dwi Novianti, Anis Chariri "Factors influencing auditor independence: A systematic literature review and bibliometric analysis". International Journal of Finance and Commerce, Vol 7, Issue 2, 2025, Pages 56-61
Download Author Certificate
Please enter the email address corresponding to this article submission to download your certificate.