Results 1 to 10 of about 487 (113)
Cogent Social Sciences, 2023 Following the lead of recent literature showing the vital role played by institutional directors in influencing organizational outcomes, this study contributes to the body of research on auditing delays by examining the question of if and to what extent ...
Hasan Mohammed Bamahros
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Specialist tenure of audit partner and audit quality [PDF]
Accounting, 2021 This study aims to determine the ability of the audit quality provided by audit partners to be influenced by seasoned and unseasoned specialists using the Ordinary Least Square (OLS) regression method and discretionary loan loss provision (DLLP).
Fanani, Zaenal +2 more
doaj +2 more sources
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 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
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Audit Partner Tenure and Independence in a Low Litigation Risk Setting [PDF]
Accounting in Europe, 2016 We investigate whether long audit partner tenures impair auditor independence, as proxied by the opinion of the audit report, with a sample of Spanish companies for the period: 2002-2010. The Spanish audit market constitutes an ideal setting in which to address this issue, as it is characterized by unusually lengthy engagements with the audit firm. The
Josep Garcia-Blandon
exaly +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 +3 more sources
The Effect of Board Links, Audit Partner Tenure, and Related Party Transactions on Misstatements: Evidence from Chile [PDF]
International Journal of Financial Studies, 2020 Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon.
Sakthi Mahenthiran +2 more
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The Impact of Audit Committee and Audit Partner Tenure on Tax Avoidance in Banking
Jurnal Akuntansi dan Auditing IndonesiaThe objective of our study is to examine the audit committees and audit partner tenure on tax avoidance. Additionally, our study investigates another variable that may influence subjective judgements of tax avoidance, such as return on assets, leverage,
Sari Dewi
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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
exaly +3 more sources
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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