Results 31 to 40 of about 224 (110)
Effect of Audit Firm Characteristics on Audit Quality of Quoted Deposit Money Banks in Nigeria
FUDMA Journal of Accounting and Finance Research (FUJAFR)This study investigates how the characteristics of audit firms are associated with audit quality in deposit money banks situated in Nigeria. The core explanatory variables employed or adopted were audit fees, audit tenure, and audit rotation on audit ...
Felix Osayabor Emovon +1 more
doaj +1 more source
AUDIT REPORT DELAY AND AUDIT FIRM ROTATION IN TURKEY
Çukurova Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 2020 Lengthy delays in the publication of financial reports may adversely affect the efficiency of capital markets. The current study investigates the effect of auditing firm rotation on financial report disclosure dates. Accordingly, 1.200 company-year observations obtained from annual reports of non-financial institutions traded on the Borsa Istanbul for ...
TUAN, Koray +3 more
openaire +3 more sources
Accounting Profession Journal (APAJI), 2023 This study aims to examine the effect of Public Accounting Firm Rotation (KAP) and Audit Fees on audit quality in manufacturing companies listed on the Indonesia Stock Exchange.
Andi Nur Azisah, Zikra Supri, Riyanti
doaj
The Effect of Tenure Audits, Audit Rotations and Audit Committees on Audit Quality
Formosa Journal of Multidisciplinary ResearchThis study will analyze transportation and logistics companies listed on the Indonesia Stock Exchange between 2017 and 2022 to determine the influence of audit tenure, audit rotation, and committee composition on audit quality. Secondary data from this case is the basis for a quantitative approach.
Wicdia Reka Ningsih +2 more
openaire +1 more source
Conservative Reporting and the Incremental Effect of Mandatory Audit Firm Rotation Policy: A Comparative Analysis of Audit Partner Rotation vs Audit Firm Rotation in South Korea [PDF]
Australian Accounting Review, 2017 AbstractIn this paper, we take advantage of Korea's unique experiment with mandatory audit firm rotation (MAFR) and mandatory audit partner rotation (MAPR) to ascertain their influence on audit quality, proxied by conditional conservatism. Overall, we find that the implementation of MAFR did not have the desired effect.
Dafydd Mali, Hyoung‐joo Lim
openaire +4 more sources
Will mandatory audit firm rotation reduce audit market concentration in South Africa?
South African Journal of Business Management, 2021 Purpose: Deconcentrating the audit market was one of the stated objectives of the proposed mandatory audit firm rotation (MAFR) ruling in South Africa. With MAFR being a contentious topic, this study aimed to explore the possible effect of MAFR on audit ...
Nicolene Wesson
doaj +1 more source
Independence in Financial Audit Engagements. The Case of Romanian Banks
Audit Financiar, 2020 For the external audit to ensure the credibility of the financial statements, it is a mandatory and vital requirement to maintain the independence in audit engagements.
doaj +1 more source
Jurnal Akuntansi dan Keuangan, 2015 Indonesia is a country that not only applied the rule of audit partner rotation, but also audit firm rotation with aim to improve the audit quality. This research tries to investigate the impact of audit firm audit rotation and audit tenure to the audit ...
Fitriany Fitriany +3 more
doaj
The Relationship between Audit Rotation and Conservative Earnings Reporting in Companies Listed in TSE [PDF]
مطالعات تجربی حسابداری مالی, 2013 Studies regarding of auditor rotation due to the effects on auditor independence and audit quality, is very important. Auditor independence affects auditor – client relationship and finally will be useful to audit quality and earning conservatism.
Esfandiyar Malekian, Farazandeh Abdipoor
doaj
Enhancing Audit Quality: Insights from Market Dominance, Partner Rotation and Audit Firm Tenure
The Indonesian Journal of Accounting ResearchWe explore the impact of audit market dominance, partner rotation, and audit firm tenure on audit quality, utilizing data from 534 entities listed on the Indonesian Stock Market between 2018 and 2022, resulting in 2.670 entity-year observations.
Etty Murwaningsari +3 more
doaj +1 more source