Results 41 to 50 of about 5,987 (162)
Jurnal ASET (Akuntansi Riset), 2016 . This study aims to find out how audit wells, audit rotation and reputation of KAP to audit quality at manufacturing companies listed on Indonesia Stock Exchange in 2011-2014. The research method used in this research is a verifikatif method.
Irsyad Fauzan Prasetia +1 more
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Audit Tenure, Audit Firm Reputation and Audit Quality Study on Indonesian Manufacture Companies
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 The debate on audit quality still continues due to different results and arguments on audit tenure, audit firm reputation and audit quality. This study provides empirical evidence on the differentiation of audit quality by considering the audit tenure ...
David Pesudo, Kavita Devira Nugroho
doaj +1 more source
PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR
Jurnal Akuntansi Aktual, 2019 This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals.
Siska Nurhayati, Sawitri Dwi Prastiti
doaj
Audit Rotation And Earnings Quality: An Analysis Using Discretionary Accruals
BBR: Brazilian Business Review, 2018 This article aims to measure the effect of the audit firm rotation on the earnings quality of Brazilian public companies listed on BM&FBOVESPA in the period from 2008 to 2015.
Adalene Olivia Silvestre +2 more
doaj +1 more source
The effect of Audit Tenure on reducing high risk of fraud [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2019 Regarding the role and position of audit firms's in user’s decision, the auditor independence and quality of the audit firm’s work are considered as key factors in preparation of audit reports.
rahim bonabi ghadim +1 more
doaj
Riset Akuntansi dan Keuangan Indonesia, 2019 The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent ...
Shinta Permata Sari +2 more
doaj +1 more source
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2017 This study examines the effect of the head of audit office rotation on auditing quality. This study is motivated by two propositions in private sector auditing.
Nurul Komalasari
doaj
Investigating the impact of Mandatory Audit Firm Rotation on Audit Fee and Audit Market Competition [PDF]
بررسیهای حسابداری و حسابرسی, 2016 This study aims at investigating the impacts of Mandatory Audit Firm Rotation (MAFR) on audit fees and audit market compeition among firms listed on Tehran Stock Exchange (TSE). Since 2007 firms listed on TSE are not allowed to use services of any single
Yahya Hassas Yeganeh +3 more
doaj +1 more source
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
Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality?
JABE (Journal of Accounting and Business Education), 2019 This research was conducted based on issues related to the decline in public trust in the ability of auditors to produce quality audits. This study aims to provide empirical evidence about audit quality that is influenced by auditor rotation.
Lutfi Ardhani +2 more
doaj +1 more source