Results 31 to 40 of about 8,405 (168)

HOW DECISION MAKING TO THE AUDIT FEE, AUDIT COMMITTEE ON A AUDIT QUALITY

open access: yesJurnal Akuntansi Universitas Jember, 2018
This article writes related the purpose of writing is to measure the extent of audit fees, audit committee on audit quality in a decision making. When to pay a fee should not be done by an auditee, because avoiding the existence of a form of problem to ...
Aprilya Dwi Yandari, Erina Sudaryati
doaj   +1 more source

Auditor’s specialization and audit fee in military-connected firms

open access: yesJurnal Akuntansi dan Auditing Indonesia, 2020
The aim of this research is to analyze the association among auditor industry specialization, military connection, and audit fee. This study used 790 observations from 227 different firms that were listed in Indonesian Stock Exchange for the period 2010 ...
Almira Zuniga Setiadi, Iman Harymawan
doaj   +1 more source

Does audit fee stickiness and audit quality are reciprocal?

open access: yesJPPI (Jurnal Penelitian Pendidikan Indonesia)
This study examines the relationship between audit fee stickiness and audit quality to determine whether they mutually affect each other. Using panel data and fixed-effects as well as common-effects regression methods, the study evaluates how total ...
Slamet Wahyudi
doaj   +1 more source

Review Audit Fee Stickiness [PDF]

open access: yesبررسی‌های حسابداری و حسابرسی, 2014
Agency problems were created between managers and shareholders as a result of conflict of interest. Auditing is an efficient way to limit the authority of the directors in contractual relationship.
Mohsen Rashidi Baqhi
doaj   +1 more source

China’s audit market competition and the competitive strategies of the international Big 4 audit firms

open access: yesChina Journal of Accounting Studies, 2023
This study investigates the competitive strategies of the international Big 4 audit firms when faced with regional competition from the local Big 6 audit firms.
Qingquan Xin, Yu Liu, Yiheng Tang
doaj   +1 more source

Pengaruh Leverage, Pergantian Manajemen, dan Audit Fee Terhadap Auditor Switching

open access: yesJurnal ASET (Akuntansi Riset), 2019
. The purpose of this study is to investigate the effect of partial or simultaneous leverage variables, management changes, and audit fees on auditor switching on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The
Syarifah Nadya Adli, Elly Suryani
doaj   +1 more source

Determinant of Audit Fee

open access: yesWiga : Jurnal Penelitian Ilmu Ekonomi, 2021
The credibility of financial reports is very important to increase the trust of parties outside the company. Several studies identified audit costing as providing credible evidence that a client's financial condition at risk demands more rigorous audit procedures.
Retno Cahyaningati   +2 more
openaire   +1 more source

Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality

open access: yesRiset Akuntansi dan Keuangan Indonesia, 2020
This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018.
Agus Endro Suwarno   +2 more
doaj   +1 more source

FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING PADA PERUSAHAAN KEUANGAN YANG TERDAFTAR DI BEI PERIODE 2015-2017

open access: yesJurnal Akuntansi, 2019
• This study aimed to examine the effect of audit opinion, audit fee, and KAP size on auditor switching with companies size as moderating variable. The population in this study were 86 financial companies listed on Indonesia Stock Exchange in 2015-2017 ...
Siti Kholipah, Dhini Suryandari
doaj   +1 more source

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