The Role of Auditor Independence, Ethical Behavior and Professional Skepticism on Audit Quality: Evidence from The Gambia

Abstract : There are continuing questions about audit quality outcomes in Africa, especially in The Gambia, where the audit environment is relatively small and may be affected by governance and oversight challenges, regulatory capacity constraints, perceived institutional pressures, and limited resources. The current study aims to test and analyze the significant influence of auditor independence, ethical behavior, and professional skepticism on audit quality in The Gambia. The study uses a sample of 35 external auditors serving in the public sector because this accounts for the largest number in The Gambia’s audit system. The study adopted a random sampling method, and the data were analyzed using multiple linear regressions in SPSS 31.0 to test the hypotheses. The regression results show that auditor independence (β = 0.349, p = 0.002), ethical behavior (β = 0.286, p = 0.005), and professional skepticism (β = 0.270, p = 0.004) all have a positive and significant influence on audit quality in The Gambia. The study’s results provide country-specific evidence from a small and underexplored African audit environment and offer practical implications for regulators, professional bodies, and future researchers.