“…Enron, Worldcom) occurred due to misreported financial information (Sridharan et al , 2006), leading to increased scrutiny and regulatory reforms. Fraudulent financial reporting reveals deficiencies in auditing practices, giving rise to concerns alluding to the auditor’s behaviour and independence (Kalbers, 2009; Francisco, 2023). Consequently, audit quality has become a prominent topic in the management and accounting literature (DeFond and Zhang, 2014; Tepalagul and Lin, 2015; Salehi et al , 2020; Hoopes et al , 2018), in particular, studies that focus on what drives auditors to provide audit quality.…”