Results 21 to 30 of about 224 (110)
The impact of audit rotation on the comparability of financial reports,
Revista Contabilidade & Finanças, 2021 This study aims to assess the effect of the rotation and tenure of audit firm and audit partner on the comparability and consistency of financial reports.
Allison Manoel de Sousa +2 more
doaj +2 more sources
PENGARUH AUDIT FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT
Monex: Journal Research Accounting Politeknik Tegal, 2020 This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality on all financial companies listed in Indonesia Stock Exchange period 2015-2017.
Zahra Ismi Fauziyyah +1 more
doaj +1 more source
Mandatory Audit Firm Rotation and Audit Quality
Journal of Applied Business Research (JABR), 2015 Recently, regulators and policy makers who witnessed the global financial crisis during 20072009 began considering a variety of ways to enhance auditor independence and financial reporting quality, ultimately aiming at investor protection. Since the enactment of the SarbanesOxley Act of 2002 (SOX), the Mandatory Audit Firm Rotation (MAFR) requirement ...
Hakwoon Kim, Hyoik Lee, Jong Eun Lee
openaire +1 more source
, 2023 Quality audit is a systematic and independent check to determine activities, quality and results conform with planned arrangements and whether those arrangements are implemented effectively and in accordance with the objectives. This study aims to analyze the effect of audit fees, audit tenure, and audit rotation on audit quality with audit committees ...
Aprilia, Nur Mala, Eny Kusumawati
openaire +1 more source
Mandatory partner rotation, audit timeliness and audit pricing
Managerial Auditing Journal, 2021 PurposeThe purpose of this study is to provide further evidence on the ongoing debate on the costs and benefits of mandatory audit partner rotation (MPR). Specifically, this study examines how MPR simultaneously affects audit reporting lag (ARL) and audit fees (AFs).Design/methodology/approachA simultaneous approach was adopted to further shed light on
Azizkhani, Masoud +3 more
openaire +3 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
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
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
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