Results 41 to 50 of about 192,919 (307)

Does audit fee stickiness and audit quality are reciprocal?

JPPI (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

Determinant of Audit Fee

Wiga : 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, Muhammad Miqdad, Alwan Sri Kustono   +2 more
openaire   +1 more source

PENGARUH INDEPENDENSI, KOMPETENSI DAN FEE AUDIT TERHADAP KUALITAS AUDIT (Survey pada 10 Kantor Akuntan Publik di Kota Bandung) [PDF]

, 2018
ABSTRAK Penelitian ini bertujuan untuk mengetahui bagaimana Independensi, Kompetensi, fee Audit, Kualitas Audit dan seberapa besar pengaruh Independensi, Kompetensi, fee Audit, terhadap Kualitas Audit pada Kantor Akuntan Publik di Kota Bandung ...
Gilang Anggika, 144020089, Pembimbing, R. Moch. Noch, Drs.,M.AK.,AK.,CA   +1 more
core   +3 more sources

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

Jurnal 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

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

China 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

Abnormal audit fees and audit quality: initial evidence from the German audit market [PDF]

Journal of Business Economics, 2014
This study investigates the economic auditor–client dependency issue by examining the association between abnormal audit fee pricing and audit quality. Our study is the first to analyze this phenomenon empirically for the institutional setting of German IFRS firms by using a sample of 2,334 firm-year observations for the period from 2005 to 2010.
Krauß, Patrick, Pronobis, Paul, Zülch, Henning   +2 more
openaire   +1 more source

PENGARUH ROTASI AUDIT, AUDIT FEE, AUDIT TENURE TERHADAP KUALITAS AUDIT

Jurnal Ekonomi Trisakti, 2023
Penelitian ini bertujuan untuk menganalisis pengaruh rotasi auditor terhadap kualitas audit, pengaruh  fee audit terhadap kualitas audit dan pengaruh audit tenure terhadap kualitas audit. Data yang didapat melalui website resmi Bursa Efek Indonesia di www.idx.co.id. Populasi yang terdapat pada penelitian ini merupakan seluruh perusahaan manufaktur yang
Ahmad Farrel Herdian, null Bambang Sudaryono   +1 more
openaire   +1 more source

Audit fees, non-audit fees and access to finance: Evidence from India

Journal of International Accounting, Auditing and Taxation, 2021
Abstract This paper examines the impact of audit and non-audit fees on firms’ ability to access finance by reducing their capital constraints. Unlike previous studies, which examined this phenomenon in developed economies, this paper focuses on one of the largest, albeit developing, economies in the world: India.
Alrashidi, Rasheed, Baboukardos, Diogenis, Arun, Thankom   +2 more
openaire   +2 more sources

Farmers' Financial Literacy—Scale Development and Linkages to Accounting Practices and Financial Outcomes

Agribusiness, EarlyView.
ABSTRACT This study investigates the financial literacy (FL) of Swedish farmers, its linkages to farmer characteristics, management accounting practices and farm outcomes by surveying Swedish Farm Accountancy Data Network farmers. Using item response theory, we expand the existing FL measurement specifically to the farming context, assess measurement ...
Uliana Gottlieb, Helena Hansson
wiley   +1 more source

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

Riset 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, Yayi Bely Anggraini, Dewita Puspawati   +2 more
doaj   +1 more source