Results 11 to 20 of about 150,463 (306)
Audit firm rotation and audit quality: a literature review
Revista de Studii Financiare, 2022 The purpose of the paper is to create a bibliometric analysis of studies published in the Web of Science database on audit rotation (AR). In order to capture the effects of the EU audit reform on this topic, the period analysed has been divided in two ...
Mariana-Cristina Bulucea
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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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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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Does Quality of Audit Committee Enhance Audit Quality?
International Journal of Professional Business Review, 2023 Purpose: This study investigates whether quality of audit committee affects audit quality of Korean listed firms using panel data during the period 2008 to 2018. Theoretical framework: Recent studies show that characteristics of audit committees such as size, activity, and expertise have a significant impact on the monitoring of the financial ...
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Effects of audit committee chair characteristics on auditor choice, audit fee and audit quality [PDF]
, 2023 We investigate whether the characteristics of audit committee (AC) chairs are associated with decisions about auditor choice, audit fees and audit quality.
Azizkhani, Masoud +5 more
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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 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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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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, 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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