• JALPA KRUNAL SHAH
• DR. MEHULKUMAR P DESAI

This study explores the factors influencing auditor independence in the South Gujarat region, focusing on both internal and external dynamics that shape the quality and credibility of financial audits. Against the backdrop of growing scrutiny of the auditing profession and its role in ensuring corporate transparency, the research analyzes how long‑standing auditor–client relationships, economic dependence, provision of non‑audit services, and competitive pressures affect perceptions of auditor independence. The role of institutional factors such as regulatory frameworks, ethical guidelines, and the size and reputation of audit firms is also examined. A structured questionnaire was administered to 438 practising Chartered Accountants across the four major cities of South Gujarat such as Surat, Navsari, Bharuch and Vadodara and the data were analyzed using statistical methods including descriptive statistics, reliability analyses, Pearson correlations, Kruskal–Wallis H tests, and hierarchical regression analyses. The findings reveal that long audit tenures, economic dependence, and client pressure significantly compromise auditor independence, whereas factors such as firm size, professional reputation, and internal quality controls positively support objectivity

Auditor Independence, Audit Quality, Non‑Audit Services, Audit Tenure, Client Pressure, Regulatory Framework, South Gujarat

"Determinants of Auditor Independence: An Empirical Study in the South Gujarat Region", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 7, page no.b131-b141, July-2025, Available :http://www.jetir.org/papers/JETIR2507114.pdf

"Determinants of Auditor Independence: An Empirical Study in the South Gujarat Region", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 7, page no. ppb131-b141, July-2025, Available at : http://www.jetir.org/papers/JETIR2507114.pdf