Results 1 to 10 of about 8,478,060 (300)
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
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Audit Office Size, Audit Quality and Audit Pricing
SSRN Electronic Journal, 2009 SUMMARY: Using a large sample of U.S. audit client firms over the period 2000–2005, this paper investigates whether and how the size of a local practice office within an audit firm (hereafter, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and ...
Choi, Jong-Hag +3 more
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Audit Tenure, Audit Firm Reputation and Audit Quality Study on Indonesian Manufacture Companies
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 The debate on audit quality still continues due to different results and arguments on audit tenure, audit firm reputation and audit quality. This study provides empirical evidence on the differentiation of audit quality by considering the audit tenure ...
David Pesudo, Kavita Devira Nugroho
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THE ASSESSING CRITERIA OF AUDIT QUALITY IN ORGANIZATIONS
Research on Enterprise in Modern Economy Theory and Practice, 2016 Auditing is the antidote to the crisis of confidence to the other side. Requires activation of impartial, independent sides to ensure a higher degree of objectification assessment processes, including the conduct of their risks. The purpose of the audit
Krystyna Lisiecka +1 more
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, 2021 Quality auditing is an objective tool to assess the effectiveness of implementing the quality management system and to identify the necessary measures for its improvement. Compliance with the requirements of ISO 9001:2015, ISO 19011:2011 and ISO 17021:2011 ensure quality in conducting audits of management systems, which in turn ensures the production ...
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Audit partner rotation, and its impact on audit quality: Evidence from India
Cogent Economics & Finance, 2021 Using multiple indicators of audit quality, the study examines the impact of audit partner rotation on audit quality in India based on 1,694 firm years for the period of 2011–2017 when the institutional set up for audit partner rotation was voluntary ...
Partha Mohapatra +3 more
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Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite
Jurnal Ilmiah Akuntansi dan Bisnis, 2016 This research aims to find empirical evidence about the impact of workload and audit tenure on audit quality and using audit committee as a moderating variable.
Theresia Julina Rusli +1 more
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Dinamika Tim Audit Dan Kualitas Audit
Jurnal Manajemen Teori dan Terapan, 2016 Audit quality is an important outcome of the work performed by audit team. Works of audit firm generally performed by team and teamwork performance will lead to a good audit quality. Good audit quality, in turn, will result in good audit report.
Yefta Andi Kus Nugroho +1 more
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Quality audit typology and methodology
Buhalterinės Apskaitos Teorija ir Praktika, 2014 The methodology of audit is extensively researched both foreign and Lithuanian authors, but there isn’t a full theory of audit, in which is mentioned all the currently existing types of audit.
Indrė Pečiulytė, Juozas Ruževičius
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Jurnal Akuntansi dan Keuangan Indonesia, 2011 This research aims to find empirical evidence about the impact of workload and specialization of auditors on audit quality. This research will also examine whether the quality of the audit committee can strengthen or weaken impact of workload and ...
Liswan Setiawan, Fitriany Fitriany
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