...., 2021), or the external auditor may fail to report to their supervisors the suspicious transactions (Tien and Jose, 2021). Other factors that have been observed related to the auditor’s working environment and its effect on audit independence are corporate governance, audit tenure, audit fees, non-audit...

... public sector audit can by itself be of significant benefit. Further, such enhancements may also strengthen public sector accountability. Originality/value This paper fills a research gap by exploring public sector audit independence in a developing country with a unitary system of government...