Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4
Cogent Economics & Finance, 2021 This paper examines the effect of audit tenure and audit rotation on audit quality. This study also examines whether this effect of the rotation is different between the Big 4 and non-Big 4 audit firm.
Dwi Martani +3 more
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Audit firm tenure and independence: A comprehensive investigation of audit qualifications in Spain [PDF]
Journal of International Accounting, Auditing and Taxation, 2015 The European Commission's Green Paper on Audit Policy has raised serious concerns about external auditor independence and also encouraged further research about the implications of long audit firm tenures. We examine the effects of audit firm tenure on independence, while measuring independence using the audit report opinion with a sample of Spanish ...
Josep Garcia-Blandon
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Audit-Firm Tenure and the Quality of Financial Reports*
Contemporary Accounting Research, 2002 AbstractThis study examines whether the length of the relationship between a company and an audit firm (audit‐firm tenure) is associated with financial‐reporting quality. Using two proxies for financial‐reporting quality and a sample of Big 6 clients matched on industry and size, we find that relative to medium audit‐firm tenures of four to eight years,
Inder K Khurana, J Kenneth Reynolds
exaly +5 more sources
Audit Tenure, Audit Firm Reputation and Audit Quality Study on Indonesian Manufacture Companies
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 The debate on audit quality still continues due to different results and arguments on audit tenure, audit firm reputation and audit quality. This study provides empirical evidence on the differentiation of audit quality by considering the audit tenure ...
David Pesudo, Kavita Devira Nugroho
doaj +4 more sources
Audit Partner Tenure dan Audit Firm Tenure terhadap Earnings Management pada Perusahaan Manufaktur
Jurnal Akuntansi Kontemporer, 2013 Conflicts of interest arose between stakeholder trigged management to do earnings management. Auditor has to assess the fairness of the financial statements containing earnings management.
Sisylia Nata
doaj +4 more sources
The interaction effects of firm and partner tenure on audit quality [PDF]
Accounting and Business Research, 2017 This paper investigates the impact of firm and partner tenure on audit quality, where audit quality is proxied by discretionary accruals. We study a sample of Spanish listed companies between 2005 and 2011 and address both the individual and the interaction effects of firm and partner tenure.
Josep Garcia-Blandon +1 more
exaly +4 more sources
The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [PDF]
بررسیهای حسابداری و حسابرسیObjectiveThe rotation and tenure of audit partners are crucial factors for large corporations, as they significantly affect the quality of financial reporting.
MohammadReza Haghdadi +2 more
doaj +2 more sources
Audit firm tenure and qualified opinions: New evidence from Spain
Revista de Contabilidad: Spanish Accounting Review, 2019 The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence.
Josep Garcia-Blandon +1 more
doaj +6 more sources
The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality
Ilomata International Journal of Tax and Accounting, 2023 This study examines the effect of audit firm size, audit period, and audit rotation on audit quality. The data come from annual reports of infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The sampling method used is purposive sampling.
Salman, Kautsar Riza, Setyaningrum, Bety
openaire +2 more sources
DOES CLIENT IMPORTANCE AFFECT AUDIT QUALITY IN MODERATION?
Економіка та суспільство, 2023 The financial report is a report that is very necessary in making decisions. For this reason, a quality audit is needed that can truly explain the condition of the company.
Jessica +2 more
doaj +1 more source