Results 21 to 30 of about 5,987 (162)
Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism
International Journal of Business and Management, 2011 This study aims to contribute to the debate around the possibility of mandating audit firm rotation. Specifically, it examines conservatism as an attribute of earnings quality, which has not attracted particular attention in the auditor rotation research. Applying regression analyses on a sample, which consists of U.S.
Kramer, S.T. +3 more
openaire +4 more sources
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
The Accounting Review, 2014 ABSTRACT We investigate the effects of audit partner rotation among U.S. publicly listed firms, utilizing the fact that audit partners are periodically copied by name in public correspondence between issuers and the Securities and Exchange Commission.
Laurion, H, Lawrence, A, Ryans, J
openaire +1 more source
Does Mandatory Rotation of Audit Partners Improve Audit Quality?
The Accounting Review, 2014 ABSTRACT Opponents of mandatory rotation argue that a change of partner is bad for audit quality, as it results in a loss of client-specific knowledge. On the other hand, proponents argue that a change of partner is beneficial, as it results in a positive peer review effect and a fresh perspective on the audit.
Lennox, Clive S., Wu, Xi, Zhang, Tianyu
openaire +3 more sources
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
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
Jurnal Akuntansi dan Keuangan Indonesia, 2011 Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client ...
Sylvia Veronica Siregar +3 more
doaj +1 more source
Journal of Global Business Insights, 2019 We propose a two-dimensional audit rotation framework on auditors’ rotation that contributes to the discussion on the potential impact of alternatives to strengthen and maintain unbiased attitude, objectivity, and independence.
Lei Dong, Robert Sarikas, Arsen Djatej
doaj +1 more source
Audit Quality and Rotation: Perception in Turkey
Istanbul Management Journal, 2021 Independent auditors, who form an opinion on financial statements, increase the reliability of financial statements by minimizing the information risk.
Dilek Kaçmaz, Ahmet Türel
doaj +1 more source
PENGARUH FEE AUDIT DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI
Akuntansi DewantaraThis research aims to determine the effect of audit fees and auditor rotation on the audit quality of the audit committee as a moderator. The population of this study uses insurance sector companies that are listed and include annual reports and audit ...
Pricillia Samantha, Dwi Hayu Estrini
doaj +3 more sources