تأثير التشريعات واللوائح القانونية على استقلالية مدقق الحسابات الخارجي باليمن في ظل وجود العلاقات العشائرية القبلية والسياسية كمتغيرات وسيطة

الملخص EN

The purpose of this paper is to examine the impact of legislation on the auditor’s independence with two moderator variables: namely tribal connections and political connections, in Yemen.

to collect data, a sample of Yemeni accountants was selected, mainly from two regions: the capital Sana’a and Hadramout province.

the study’s results showed that there is a correlation between the dependent variable (i.e., the auditor’s independence) with the independent (i.e., legislation) and the moderator variables (i.e., tribal connections and political connections).

in the same context, the results revealed that the independent and moderator variables directly and moderately affect the dependent variable, which emphasizes on the importance of integrating the issues of legislation as well as tribal and political connections in enhancing auditors’ independence.

the conclusions and recommendations were mentioned in the last part of this paper.