The effect of audit team’s emotional intelligence on reduced audit quality behavior in audit firms: Considering the mediating effect of team trust and the moderating effect of knowledge sharing [PDF]
Frontiers in Psychology, 2022 Reduced audit quality behavior is widespread in the auditor’s practice and is an important factor threatening audit quality. Some prior studies have investigated the relationship between auditors’ psychological contract violation and reduced audit ...
Mingyuan Zhao, Yuyue Li, Jie Lu
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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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Pengaruh Tenure, Rotasi dan Spesialisasi Kantor Akuntan Publik (KAP) Terhadap Kualitas Audit: Perbandingan Sebelum dan Sesudah Regulasi Rotasi KAP di Indonesia [PDF]
Jurnal Akuntansi dan Keuangan, 2015 Indonesia is a country that not only applied the rule of audit partner rotation, but also audit firm rotation with aim to improve the audit quality. This research tries to investigate the impact of audit firm audit rotation and audit tenure to the audit ...
Fitriany Fitriany +3 more
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How audit effort affects audit quality: An audit process and audit output perspective
China Journal of Accounting Research, 2020 Using a unique dataset of audit days in China from 2006 to 2011, this paper examines the relationship between audit effort and audit quality from the perspective of audit process and audit output.
Tusheng Xiao, Chunxiao Geng, Chun Yuan
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ANALISIS FAKTOR-FAKTOR PENENTU KUALITAS AUDIT DENGAN MORAL JUDGMENT SEBAGAI PEMODERASI (STUDI PADA BPK RI PERWAKILAN PROVINSI MALUKU UTARA) [PDF]
Jurnal Akuntansi dan Auditing, 2014 This study generally aims to analyze determinants audit quality with moral judgment as the moderating and has a specific purpose to know; influence of competence on perceived audit quality, the influence of independence on perceived audit quality, the ...
Suriana AR. Mahdi
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BMC Pregnancy and Childbirth, 2021 Background Waterbirth is widely available in English maternity settings for women who are not at increased risk of complications during labour. Immersion in water during labour is associated with a number of maternal benefits.
H. Aughey +8 more
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Implementation Science, 2021 Background The Obstetric Anal Sphincter Injury (OASI) Care Bundle comprises four primary and secondary prevention practices that target the rising rates of severe perineal tearing during childbirth, which can have severe debilitating consequences for ...
Magdalena Jurczuk +8 more
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National clinical audit for hospitalised exacerbations of COPD
ERJ Open Research, 2020 Introduction Exacerbations of COPD requiring hospital admission are burdensome to patients and health services. Audit enables benchmarking performance between units and against national standards, and supports quality improvement.
John R. Hurst +5 more
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Study on factors affecting audit fees and audit quality through auditors’ perceptions: Evidence from an emerging economy [PDF]
Problems and Perspectives in Management, 2022 Audit fees and audit quality have received the attention of stakeholders, clients, audit firms, and third parties. Each subject has its own opinion on determining influencing factors and their relationship.
Hau Nguyen Van +4 more
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The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit? [PDF]
Journal of Economics, Business & Accountancy Ventura, 2021 The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process.
Diza Dianeke Budi Prabowo, Dwi Suhartini
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