Results 11 to 20 of about 1,613 (284)
Jurnal Akuntansi Kontemporer, 2017 The financial statements are used to communicate financial information between stakeholders cause management to hide some information and sparked the management to do earnings management.
Niken Estelita Putri
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Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism [PDF]
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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Audit firm tenure and audit quality: A cross‐European study [PDF]
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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FUDMA Journal of Accounting and Finance Research [FUJAFR]Purpose: The study examined the determinants of audit quality among listed oil and gas, agriculture, and natural resources firms in Nigeria by assessing the influence of board size, audit firm tenure, and audit firm size. The study was anchored on agency theory and resource dependency theory to explain how governance structures and auditor ...
Aiyudu Rachael Akhabue +1 more
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THE EFFECT OF AUDIT FEE, AUDIT TENURE AND FIRM SIZE ON AUDIT QUALITY IN FINANCE SECTOR
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
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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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THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND FIRM SIZE ON AUDIT QUALITY
International Journal of Application on Economics and Business, 2023 The aim of this study is to obtain empirical evidence regarding the effect of audit fee, audit tenure and firm size on audit quality in finance companies listed on the Indonesia Stock Exchange in 2018 – 2020. This study uses a purposive sampling method with 38 finance companies listed on the Indonesian Stock Exchange.
Michelle Regina, Linda Santioso
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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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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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