... environment and its effect on audit independence are corporate governance, audit tenure, audit fees, non-audit services, the auditor–client relationship and the size of auditees. In particular, the corporate governance of the auditee has the greatest influence on audit independence. (Yen et al., 2019...

... 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...