Results 11 to 20 of about 9,999 (304)
The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality [PDF]
The Indonesian Accounting Review, 2019 This study aimed to examine the effect of audit tenure, audit rotation, public accounting firm size, and client’s company size on audit quality. Audit quality in this study is peroxided by earnings quality which is measured by the level of discretionary accruals of modified jones model, while audit tenure is measured by counting the year in which the
Desi Frida Priyanti +1 more
openaire +4 more sources
THE EFFECT OF AUDIT FEE, AUDIT TENURE AND FIRM SIZE ON AUDIT QUALITY IN FINANCE SECTOR [PDF]
The aim of this study is to analyze the relationship between audit fees, audit tenure, and firm size on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The research employs secondary data obtained from the official IDX website. Samples were selected using a purposive sampling method,
Yohana, Romaida +3 more
openaire +3 more sources
The determinants of audit fees - evidence from the voluntary sector [PDF]
, 2000 Given the growing demand for accountability in the public sector, there is a need to begin to investigate audit pricing issues in this sector. This study makes three contributions.
Alan Goodacre +13 more
core +1 more source
PENINGKATAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR INDONESIA
Riset Akuntansi, 2021 This study aims to determine the effect firm size, rotation audit, and audit fee for audit quality.The population in this study are manufactur companies listed on the Indonesia Stock Exchange during the period 2015-2018.
Asih Machfuzhoh
doaj +1 more source
THE ROLE OF FIRM CHARACTERISTICS AND AUDIT COMMITTEE SIZE IN TIMELINESS OF FINANCIAL REPORTIN [PDF]
, 2020 This study examines the relationship of firm characteristics and audit committeesize with Timeliness of Financial Reporting (TIML) among retailer trade companies listed in Indonesian Stock Exchange.
Astarani, Juanda, Merryani, Merryani
core +2 more sources
Audit market competition: auditor changes and the impact of tendering [PDF]
, 1998 Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes.
Fearnley, Stella +3 more
core +1 more source
Does Audit Tenure, Audit Firm Size, Audit Fee, and Competence Matter?
Atestasi : Jurnal Ilmiah Akuntansi, 2022 This study investigates and discusses the effect of audit tenure, firm size, audit fees, and competence on audit quality in 2020. The population of this study includes all companies listed on the Indonesia Stock Exchange (IDX) in 2020, with a sample of 535 companies originating from 9 industrial sectors.
Roselita Ramadhani Abidin +1 more
openaire +1 more source
The Pricing of Auditor Market Power: Evidence from Iran [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2017 This study examines audit pricing in an emerging audit market characterized by increasing competition but segmented by the continued presence of a government audit firm, and the exclusion of international audit firms. Using traditional audit fee modeling,
Masoud Azizkhani, Mina Kavoosi
doaj +1 more source
Data in Brief, 2020 This article describes a dataset on firm-level corporate governance (CG) mechanisms in the Sultanate of Oman. It incorporates, in cross-sectional time series (pooled panel) data, eleven variables: corporate governance quality, board of directors’ quality,
Saeed Rabea Baatwah +2 more
doaj +1 more source
The Role of Corporate Governance in Firm Performance
SHS Web of Conferences, 2017 The objective of this study is to examine the role of corporate governance to increase firm performance. The measure of corporate governance are corporate governance mechanism and Corporate Governance Perception Index (CGPI).
Naimah Zahroh, Hamidah
doaj +1 more source