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This is a Quantitative Study study.

The Effect of Auditor Competence and Independence on Audit Quality: The Moderating Role of Audit Fees (A Case Study of Public Accounting Firms in Bandung)

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Quantitative analysis shows auditor competence and independence influence audit quality, while audit fees weaken this link.

Auditor competence and independence significantly enhance audit quality, reinforcing the need for skilled auditors.
Audit fees do not significantly alter audit quality, but they diminish the positive impact of auditor competence.
A quantitative approach utilized descriptive, associative, and causal methods to analyze data from 17 public accounting firms.
Results suggest investing in auditor skills and fairness in audit fees to uphold audit quality standards.

NURSAID et al. (2025) studied this question.

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