Results 11 to 20 of about 224 (110)
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
The Effects of Audit Firm Size, Audit Tenure, and Audit Rotation on Audit Quality
Ilomata International Journal of Tax and Accounting, 2023 This study examines the effect of audit firm size, audit period, and audit rotation on audit quality. The data come from annual reports of infrastructure, utilities and transportation companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. The sampling method used is purposive sampling.
Salman, Kautsar Riza, Setyaningrum, Bety
openaire +2 more sources
Mandatory Audit Firm Rotation and Audit Quality
European Accounting Review, 2014 AbstractIn a setting where mandatory audit firm rotation has been effective for more than 20 years (i.e. Italy), we analyse changes in audit quality during the auditor engagement period. In our research setting, auditors are appointed for a three-year period and their term can be renewed twice up to a maximum of nine years.
Cameran, Mara +2 more
openaire +3 more sources
Riset Akuntansi dan Keuangan Indonesia, 2021 The purpose of this research is to examine the effect of audit fees, audit rotation, and auditor reputation on audit quality. The population in this study is manufacturing companies listed on the IDX period 2014-2018.
N Nursiam, Febry Krisna Putri, P Pardi
doaj +1 more source
Influence Audit Fee, Tenure Audit And KAP Rotation On Audit Quality
Jurnal Ilmiah Akuntansi Kesatuan, 2023 The purpose of this research is to prove that the influence audit fees, KAP rotation, and tenure audit on the quality of audits of state-owned banking staff located in Indonesia. This research consists of three independent variables consisting of audit fees, audit tenure, and KAP rotation, as well as one dependent variable, namely audit quality.
Widy Nurcahyani +3 more
openaire +1 more source
PENINGKATAN KUALITAS AUDIT : SUATU STUDI EMPIRIS PADA PERUSAHAAN MANUFAKTUR INDONESIA
Riset Akuntansi, 2021 This study aims to determine the effect firm size, rotation audit, and audit fee for audit quality.The population in this study are manufactur companies listed on the Indonesia Stock Exchange during the period 2015-2018.
Asih Machfuzhoh
doaj +1 more source
Tingkat Kualitas Audit Perusahaan Keluarga Terhadap Tenur dan Rotasi Audit
JAS (Jurnal Akuntansi Syariah), 2021 The purpose of the research is to determine the influence of audit tenure and rotation on audit quality at the family businesses listed in the Indonesian Stock Exchange from 2009 to 2017, with the financial sector as the exemption.
Ananto Prabowo, Desy Ria Wibawa
doaj +1 more source
Audit retention versus audit rotation - an update of the debate
journal of accounting finance and auditing studies (JAFAS), 2019 Propósito: En este documento, se proporciona una actualización sobre el debate en curso entre la retención de auditoría y la rotación de auditoría en diferentes partes del mundo. Diseño y metodología: Esta actualización se proporciona en base a una revisión sistemática de estudios recientes que han explorado los supuestos beneficios o inconvenientes de
Zubairu, Umaru +5 more
openaire +2 more sources
Riset Akuntansi dan Keuangan Indonesia, 2018 This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in manufacturing companies listed in Indonesian Stock Exchange of 2013-2015.
Ninik Andriani, Nursiam Nursiam
doaj +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2017 The study aimed to empirically examine the effect of auditor rotation, audit reputation, and audit specialization on audit quality. The population of data is the entire manufacturing companies listed on the Indonesia stock Exchange in the period 2012 to ...
Adib Azinudin Nizar
doaj +1 more source