Abstract:Auditors’ ethical behavior has become a concern globally with the continued occurrence of financial scandals. As a result, regulators, researchers and other stakeholders are focusing on auditors’ ethical behaviour, auditor independence and professional skepticism. As there are limited studies on the issue, the purpose of this study was is to examine the influence of professional skepticism and independence on the ethical behaviour of Indonesian auditors based on Rest’s model within the context of certain mater… Show more
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