Results 41 to 50 of about 224 (110)
EFFICACY OF AUDIT FEE ON AUDIT QAULITY OF SELECTED PHARMACEUTICAL FIRMS IN NIGERIA
Copernican Journal of Finance & Accounting, 2021 The problem of poor accuracy and credibility in some audited financial statement has being a major form of information asymmetry which had led some shareholders and prospective investors to make wrong Judgment about the financial position of some ...
Daud Omotosho Saheed +2 more
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Audit Fee, Audit Tenure, and Audit Rotation on Audit Quality in Manufacturing Companies
Finance and Business Management JournalEach company tries to compete to improve its performance by presenting qualify financial reports. Audit quality. Audit quality is influenced by audit fee, audit tenure and audit rotation which will be presented in the 2018 – 2022 period, for industrial companies on the Indonesian Stock Exchange.
Yogi Ginanjar +2 more
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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
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, 2020 Poor audit quality has historically led to huge consequences for the society. A low audit quality is often related to a low auditor independence, which can be caused by the auditor's incentive to maximize personal gain. In attempts to strengthen the auditor independence and thereby the audit quality, several audit regulations have been issued, where ...
Edström, Karl-Johan, Frisk, David
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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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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
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Pengaruh Rotasi Auditor, Audit Tenure, dan Ukuran KAP terhadap Kualitas Audit Dimoderasi Audit Fee
Jurnal Akutansi Manajemen Ekonomi KewirausahaanThis study aims to determine the effect of auditor rotation, audit tenure, and public accounting firm size on audit quality with audit fees as a moderating variable, in consumer goods manufacturing companies listed on the Indonesia Stock Exchange (IDX ...
Ronid Ramadhan, Mhd. Karya Satya Azhar
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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
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Journal of Accounting, Finance and Auditing Studies, 2016 There has been ongoing regulatory debates in the United States and European Union countries on whether audit partner rotation really improve the audit quality, showed that there has been continuing doubts on how mandatory rotation implemented. This situation point out that rotation policy choice of countries should be supported by empirical research ...
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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
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