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Asian Social Science
<p>The development of a market economy, especially the financial markets is asking for transparency and truthfulness of the financial information with high quality. The information in the financial statements will impact directly and indirectly to the rights and decisions of investors. Independent auditors play a role of evaluating truthfulness and reasonable financial information in enterprises, however there are still risks. This study focuses on analyzing the factors affecting the quality ofdoi:10.5539/ass.v12n1p172 fatcat:yyprjkiqljeufmwvfghrghxuly