Audit Fees, Audit Tenure, Auditor Industry Specialization, Audit Firm Size, and Audit Quality: Evidence from Indonesian Listed Companies [PDF]
, 2023 This study aims to examine determinants of audit quality in companies listed on the Indonesia Stock Exchange (IDX). The audit quality determinants tested in this study are audit fees, audit tenure, auditor industry specialization and audit firm size ...
Citra Ananda +3 more
core +1 more source
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 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
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
openaire +2 more sources
The effect of audit firm tenure in artificial rotation on audit quality
Journal of Economics, Business & Accountancy Ventura, 2015 This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condition that, conceptually, there has been a change of auditors leading to the auditor relationship with
Junaidi Junaidi +3 more
openaire +2 more sources
PENGARUH AUDIT FIRM SIZE AUDIT FEE AUDIT TENURE DAN KOMPETENSI AUDITOR TERHADAP MANAJEMEN LABA
, 2023 Penelitian ini merupakan penelitian kausalitas yang bertujuan untuk menganalisis pengaruh audit firm size, audit fee, audit tenure, dan kompetensi auditor terhadap manajemen laba.
Triani, Ni Nyoman Alit +3 more
core +1 more source
Do Audit Partner Tenure and Provision of Non-Audit Services by External Auditor Reduce Audit Report Lags? : Post MFRS Implementation [PDF]
This paper aims to investigate the relationships between (i) non-audit services fees and audit report lag and (ii) audit partner tenure and audit report lag during post MFRS implementation.
Joanne Shaza, Janang +2 more
core +1 more source
The effect of auditor characteristics on tax avoidance of Iranian companies: Danang – the livable city of Vietnam in the minds of students [PDF]
Journal of Asian Business and Economic Studies, 2020 Purpose – The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market.
Mahdi Salehi +2 more
doaj +1 more source
Accounting Analysis Journal, 2019 The purpose of doing research is to analyze the influence of tenure, specialty audit, Audit Firm's reputation on quality auditing, and third variable interaction of audit quality when moderated by audit committee.
Rifqi Tri Atmojo, Sukirman Sukirman
doaj +1 more source
Audit market structure, fees and choice in a period of structural change: evidence from the UK – 1998–2003 [PDF]
, 2010 This paper presents evidence on audit market concentration and auditor fee levels in the UK market in the crucial period of structural change following the PricewaterhouseCoopers’ (PwC) merger and encompassing Andersen’s demise (1998–2003).
Abidin, S. +6 more
core +1 more source