Results 11 to 20 of about 54,234 (299)
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
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INFLUENCE OF SPECIALIZATION, SIZE AND TENURE OF AUDIT FIRM ON EARNING MANAGEMENT OF MANUFACTURING COMPANIES LISTED ON BEI DURING 2014-2016 [PDF]
Russian Journal of Agricultural and Socio-Economic Sciences, 2019 This research was conducted to determine the effect of audit quality tested with three variables, namely Audit Firm Specialization, Audit Firm Size, and Audit Firm Tenure on earning management.
Praananta O.W.
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Економіка та суспільство, 2023 The purpose of this paper is to test and evaluate how much influence Audit Tenure, Audit Opinion, Public Accounting Firm Reputation, Auditor Switching, and Auditor Industry Specialization as moderator variable has on Audit Report Lag. This research uses
Dessika Kosasih +2 more
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Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* [PDF]
Contemporary Accounting Research, 2008 Audit partner rotation has been adopted in several countries, but the academic research has not investigated the relation between audit partner tenure and earnings quality. We investigate the relation using a sample of Taiwanese listed companies for which the audit report must show the audit partners’ names.
CHEN, Chih-Ying +2 more
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The Relationship between Quality of the External Auditor and Bid-Ask Spread in Tehran Stock Exchange [PDF]
بررسیهای حسابداری و حسابرسی, 2013 The purpose of this research in to examine the relationship between Bid-ask spread and quality of the external audit in the Iran capital market. To achieve this goal we have considered two hypothesis including audit big firm and audit firm tenure and ...
Esfandiar Malekian Kalle Basti +2 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
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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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