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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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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ANALISIS DAMPAK KUALITAS KOMITE AUDIT TERHADAP KUALITAS LAPORAN KEUANGAN PERUSAHAAN DENGAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2013 This research is aimed to examine the impact of audit committee quality measured by audit committee expertise, audit committee size, and number of meeting on the quality of company financial reporting with an audit quality as a moderating variable.
Nurul Mutmainnah, Ratna Wardhani
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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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ANALISIS KUALITAS AUDIT TERHADAP MANAJEMEN LABA AKUNTANSI: STUDI PENDEKATAN COMPOSITE MEASURE VERSUS CONVENTIONAL MEASURE [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2012 This study investigates the effect of audit quality on earnings management behavior using a variety of audit quality proxies, either using a single proxy or a joint test of some proxies of audit quality.
Antonius Herusetya
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Management Intercultural, 2020 Defining the concept of “audit quality” is an important undertaking, as it allows all stakeholders to determine whether the quality of an audit is improving over time or, conversely, is on the decline.
Paul Catalin PĂCURARU-IONESCU
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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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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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