Results 1 to 10 of about 5,987 (162)
Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality
Riset Akuntansi dan Keuangan Indonesia, 2020 This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018.
Agus Endro Suwarno +2 more
doaj +3 more sources
Mandatory audit rotation and audit market concentration—evidence from Poland
Economics and Business Review, 2019 The new audit regulation came into force in Poland in 2017 and imposed mandatory audit rotation. The new regulation aims to strengthen the auditor’s independence but it might also affect concentration on the audit market.
Indyk Magdalena
doaj +2 more sources
Cogent Business & Management, 2019 This paper examines whether the changes in audit rotation policy affect the relationship between audit firm rotation and audit quality in Indonesia. This study uses 2,403 observations from 371 firms listed on the IDX for the period 2010–2017.
Inas Aisyah Widyaningsih +4 more
doaj +4 more sources
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
doaj +2 more sources
The effect of Audit Tenure, Audit Committee, and Audit Rotation on Audit Quality
Jurnal Ilmu Keuangan dan PerbankanThe purpose of this study was to determine the effect of audit tenure, audit committee, and audit rotation on audit quality in food and beverage sub-sector manufacturing companies in the 2019-2023 ISSI.
Quri Arifatma Sari +1 more
doaj +1 more source
Audit firm, retain or rotation? (client and audit firm perspectives)
Cogent Economics & Finance, 2017 The purpose of this study is providing a framework for understanding the role of audit firm rotation in client expected value. And to explain the principles of client choice by auditor via specified models.
Gholamhossein Mahdavi, Abbas Ali Daryaei
doaj +3 more sources
Implementing mandatory audit firm rotation: Effects on audit and non-audit fees
Revista de Contabilidad: Spanish Accounting ReviewThe 2014 reform of the European Union (EU) regulation on auditing includes mandatory audit firm rotation and a significant limitation of the provision of non-audit services by the audit firm to their existing clients.
Ilias G. Basioudis +2 more
doaj +3 more sources
Implications of Auditors' Rotation in Financial Audit Reporting [PDF]
Audit Financiar, 2022 The purpose of this paper is to study the implications of auditors' rotation on financial audit reporting in the case of companies listed on the Bucharest Stock Exchange in the period 2011-2021.
Mariana BULUCEA +4 more
doaj +1 more source
Audit Partner Rotation Meningkatkan Audit Fee ? [PDF]
Kajian Akuntansi, 2020 Abstrak : Penelitian ini bertujuan untuk menguji pengaruh audit partner rotation, mandatory partner rotation, dan voluntary partner rotation terhadap peningkatan audit fee. Dalam melakukan pengujian terhadap tujuan penelitian tersebut, peneliti menggunakan analisis regresi linier berganda dengan menggunakan sampel penelitian 81 perusahaan manufaktur ...
Fuby Fridaini +2 more
openaire +1 more source
The Influence of Audit Costs, Audit Engagement and Audit Rotation on Audit Quality [PDF]
Journal of Auditing, Finance, and Forensic Accounting, 2021 This study aims to determine the relationship between audit costs, audit engagement, audit rotation on audit quality in textile and garment manufacturing companies listed on the Indonesia Stock Exchange in 2013-2017. The research method used a quantitative approach, while the data source used was secondary data. The study population was 16 companies in
Nurul Fauziyah, Novi Darmayanti
openaire +1 more source