The impact of auditor independence on audit quality and the moderating effect of auditor ethics in Iraq

This research aims to study the impact of auditor independence (AI) on audit quality (AQ) and the moderating effect of auditor ethics (AE). In order to achieve the goals of this study, a field survey was carried out to gather the perspectives of auditors employed in both corporate and private settings. A questionnaire including questions pertaining to the variables of the study was utilised for the purpose of responding. The purpose of this study is to illustrate the effect of the variables and the strength of the correlation, association, and influence among them. This study utilised a descriptive analytical technique to collect and display data. The hypotheses were tested using the statistical tools SmartPLS and SPSS. The findings demonstrated that (AI) has a beneficial effect on the overall (AQ). Furthermore, (AE) serves as a mediator in the correlation between (AI) and (AQ). This study adds great value by improving the (AQ) and monitoring institutions' internal environment, In addition to preserving resources and assets and providing reliable reports.