[noun] + (の) + 如何による [noun] + (の) + 如何によって(は) [noun] + (の) + 如何では [noun] + (の) + 如何にかかわらず [noun] + (の) + 如何を問わず 如何ともしがたい
如何 is a formal noun meaning "how something turns out" or "what something is like". It follows a noun, usually with の, and lives inside a handful of fixed phrases that mean "depending on" or "regardless of". It is also written in kana, いかん.
With による, によって or では, the outcome turns on the noun before 如何. Adding は – 如何によっては, 如何では – picks out one possible outcome among several.
With a negative – にかかわらず, をとわ問わず – the meaning flips: whatever the noun turns out to be, the rest holds. Read the ending before deciding which way the sentence goes.
These go beyond "depending on" and "regardless of".
Standing alone before です, 如何 is read いかが, not いかん. ごきげんご機嫌いかが如何ですか is "how are you?" in a formal letter.
如何 belongs to legal text, official notices, contracts and the news. In speech, "depending on" is しだい次第 or によって, and "regardless of" is にかんけいなく関係なく.