Results 11 to 20 of about 192,919 (307)

Audit Partner Rotation Meningkatkan Audit Fee ? [PDF]

Kajian Akuntansi, 2020
Abstrak : Penelitian ini bertujuan untuk menguji pengaruh audit partner rotation, mandatory partner rotation, dan voluntary partner rotation terhadap peningkatan audit fee. Dalam melakukan pengujian terhadap tujuan penelitian tersebut, peneliti menggunakan analisis regresi linier berganda dengan menggunakan sampel penelitian 81 perusahaan manufaktur ...
Fuby Fridaini, Edi Sukarmanto, Puspita Anggraeni   +2 more
openaire   +1 more source

Versatility of Digits Distribution of Financial Statements with Benford’s Law and Its Impact on Audit Fee [PDF]

مجله دانش حسابداری, 2020
Objective: Today, in the audit profession, identifying the factors affecting audit fee is of particular importance in terms of its impact on the quality of auditing and on the competitiveness of audit firms.
Mohammad Hossein Safarzadeh (Ph.D), Hossein Rezaei Namavar   +1 more
doaj   +1 more source

APAKAH LEVERAGE DAN SUMBER DAYA MANUSIA MENAIKKAN FEE AUDIT DI INDONESIA?

Jurnal Akuntansi Multiparadigma, 2023
Abstrak – Apakah Leverage dan Sumber Daya Manusia Menaikkan Fee Audit di Indonesia? Tujuan Utama – Penelitian ini berupaya untuk mengidentifikasi leverage dan sumber daya manusia sebagai indikator dalam penentuan fee audit.
Ni Nyoman Alit Triani
doaj   +1 more source

The Roles of Auditor's Reputation in Moderating the Factors Affecting Auditor Switching

Accounting Analysis Journal, 2020
Penelitian ini bertujuan untuk mengetahui pengaruh opini audit, audit delay, dan audit fee terhadap auditor switching dengan reputasi auditor sebagai variabel moderating.
Aliffa Nurul Qomari, Dhini Suryandari
doaj   +1 more source

Positive Abnormal Audit Fee dan Koneksi Politik Terhadap Kualitas Audit

Jurnal ASET (Akuntansi Riset), 2019
. This researh aimed to know the effect of positive abnormal audit fee on the determination of audit quality and to know moderating effect of political connection between positive abnormal audit fee and audit quality.
Dinie Setyawati, R. Nelly Nur Apandi
doaj   +1 more source

The Impact of Company Size Indicators on the Audit Fee [PDF]

Audit Financiar, 2023
Audit fees are among some of the most important concerns of audit firms, financial/statutory audit regulators and academia. The objective of this paper is to analyze and evaluate the impact of company size indicators on the formation of audit fees. Based
Ovidiu Constantin BUNGET, Cristian LUNGU
doaj   +1 more source

The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]

, 1995
This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Beattie V. A., Bedingfield J. P., Burton J. C., Carpenter C. G., Chow C. W., Citron D. B., DeBerg C. L., Dopuch N., Dopuch N., Eichenseher J. W., Eichenseher J. W., Eichenseher J. W., Fitzgerald N., Fried D., Haskins M. E., Kim J.-O., Lynn S. A., Menon K., Oppenheim A. N., Schwartz K. B., Simon D. T., Smith D. B., Wallace W. A., Wallace W. A., Williams D. D.   +24 more
core   +1 more source

Internal audit department characteristics/activities and audit fees: Some evidence from Hong Kong firms [PDF]

, 2010
This study provides preliminary support for the notion that internal audit function assists in reducing external audit effort and fees. Data on internal audit characteristics and activities are obtained from survey respondents of Hong Kong companies and ...
Ho, Sandra, Hutchinson, Marion
core   +2 more sources

Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003 [PDF]

, 2010
This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003).
Advisory Committee on the Auditing Profession, Alan Goodacre, Asthana, Basioudis, Basioudis, Beattie, Beattie, Beattie, Beattie, Boys, Briston, CAJEC, Chaney, Chi, Choi, Clatworthy, Coffee, Comunale, Craswell, Danos, Dopuch, Duxbury, EC, EC, Feldman, Ferguson, Ferguson, Financial Times, Francis, FRC, FRC, FRC, FRC, FRC, FRC, FRC, GAO, GAO, Ghosh, Ghosh, Goddard, Gramling, Hamilton, Hampel Report, Hogan, Huang, International Financial Services, Johnstone, Jones, Kealey, Knechel, Kohlbeck, Kwon, Landsman, McMeeking, McMeeking, McMeeking, Moizer, Moizer, Moizer, Narasimhan, Neal, OFT, OFT, Oxera, Oxera, Oxley, Peel, Pepall, POB, POB, POB, Pong, Pong, Power, Quick, Quick, Rama, Schloetzer, Shamharir Abidin, Shepherd, Smith Committee, Stein, Thavapalan, US Treasury, Vermeer, Vivien Beattie, Who Audits America, Wolk, Yardley   +89 more
core   +2 more sources

PENGARUH KOMPETENSI, INDEPENDENSI, DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus Kantor Akuntan Publik Di Kota Yogyakarta)

Akuntansi Dewantara, 2019
Tujuan dari penelitian ini adalah untuk mengetahu pengaruh kompetensi, independensi, dan fee audit terhadap kualitas audit pada Kantor Akuntan Publi (KAP ) yang terdapat di kota Yogyakarta.
Stefani Fransiska Lele Biri
doaj   +1 more source