Results 11 to 20 of about 560 (153)
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 ...
García Blandón, Josep +1 more
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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
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Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism
International Journal of Business and Management, 2011 This study aims to contribute to the debate around the possibility of mandating audit firm rotation. Specifically, it examines conservatism as an attribute of earnings quality, which has not attracted particular attention in the auditor rotation research. Applying regression analyses on a sample, which consists of U.S.
Kramer, S.T. +3 more
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Auditor Characteristics and Audit Report Lag: A Meta-Analysis [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: The purpose of this study is to use a meta-analysis approach to analyze and combine inconsistent results of past researches on the impact of the auditor and audit-related features on the audit report lag.
Mohammad Javad Zare Bahnamiri +1 more
doaj +1 more source
Pengaruh Independensi, Audit Tenure, dan Firm Size Terhadap Kualitas Audit
JABKO: Jurnal Akuntansi dan Bisnis Kontemporer, 2023 Penelitian ini bertujuan untuk mengetahui pengaruh independensi, audit tenure, dan firm size terhadap kualitas audit. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan data sekunder. Analisis yang digunakan pada penelitian ini yaitu analisis regresi logistic.
Wahyu Setyo Ningsih, Baihaqi Fanani
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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
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Audit firm tenure and audit quality: A cross‐European study
Journal of International Financial Management & Accounting, 2019 AbstractDirective 2014/56/EU and Regulation (EU) No. 537/2014, which came into effect in June 2016, introduced the mandatory rotation of audit firms after a maximum period of 10 years with the same client. We conduct a cross‐European study with the aim of assessing whether long audit firm tenures are associated with lower levels of audit quality.
García Blandón, Josep +2 more
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PENGARUH AUDIT TENURE, AUDITOR INDUSTRY SPECIALISATION, AUDIT FIRM SIZE TERHADAP AUDIT QUALITY
Jurnal Paradigma Akuntansi, 2023 This research aims to examine the relationship of Audit Tenure, Auditor Industry Specialisation, and Audit Firm Size to Audit Quality. The objective is to analyze the direction and influence between Audit Tenure, Auditor Industry Specialisation and Audit Firm Size to Audit Quality. This study uses a infrastructure company listed on IDX during 2016-2019
Stephanie Angeline, Susanto Salim
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Determinants of financial statements integrity
Jurnal Akuntansi dan Auditing Indonesia, 2021 This research aims to find out the influence of corporate governance measured by institutional ownership, managerial ownership, audit committee, and independent commissioner, as well as the influence of accounting firm specialization and audit tenure on
Reni Yendrawati, Mohammad Farid Hidayat
doaj +1 more source
Does Audit Firm Size and Audit Tenure Influence Fraudulent Financial Statements?
Australasian Business, Accounting and Finance Journal, 2023 The phenomenon of financial statement fraud in Indonesia often occurs, related to reports on audit results of public accounting firms. These findings have an impact on investors because of fraudulent financial statements that have the potential to cause losses.
Suryani, Elly +4 more
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