Results 51 to 60 of about 5,987 (162)

The Propensity for Mandatory Audit Rotation and its Impact on Earnings Management in Europe

International Journal of Engineering and Management Sciences, 2020
The doubt of investors for the accuracy of financial reporting statements and the credibility of external audit functions has becoming more and more severe in the recent years due to a variety of booming accounting scandals related to earnings management
Regina Reicher, Tran Nguyen Bao Ngo
doaj   +1 more source

The International Debates on Mandatory Audit Firm Rotation and Mandatory Audit Partner Rotation: Literature Review

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 ...
openaire   +2 more sources

AUDITOR ROTATION - A CRITICAL AND COMPARATIVE ANALYSIS [PDF]

Annals of the University of Oradea: Economic Science, 2011
The present paper starts out from the challenge regarding auditor tenure launched in 2010 by the Green Paper of the European Commission Audit Policy: Lessons from the Crisis. According to this document, the European Commission speaks both in favor of the
Mocanu Mihaela, Stefanescu Aurelia, Turlea Eugeniu   +2 more
doaj  

The factors that influence audit quality by earnings surprise benchmark

Jurnal Akuntansi dan Auditing Indonesia, 2019
This study is aimed at analyzing the influence of audit tenure, auditor rotation and age of publication on audit quality. Audit quality is gauged by earnings surprise benchmark.
Vina Aqmarina, Reni Yendrawati
doaj   +1 more source

The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies

Jurnal Dinamika Akuntansi dan Bisnis
This study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure.
Khairul Insan Al Amin, R. R. Sri Handayani   +1 more
doaj   +1 more source

Audit Fee, Audit Tenure, and Audit Rotation on Audit Quality in Manufacturing Companies

Finance and Business Management Journal
Each 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, Wulan Riyadi, Hanikatus Sholikah   +2 more
openaire   +1 more source

Percepção do Rodízio de Auditoria sob o olhar dos Auditores Independentes = The perception of audit rotation within the independent auditors’ view

Revista Catarinense da Ciência Contábil, 2014
O rodízio de auditoria no Brasil foi criado por iniciativa do Banco Central do Brasil (BACEN) em resposta a escândalos que ocorreram e que colocaram em risco a imagem das firmas de Auditoria. Posteriormente, o rodízio foi adotado pela Comissão de Valores
Mirella Conti Quevedo, Leonardo José Seixas Pinto   +1 more
doaj   +1 more source

The Influence Of Audit Tenure, Auditor Reputation, Auditor Rotation, Audit Fee On Audit Quality

Jurnal Akuntansi
This research aims to empirically examine the effect of audit tenure, auditor reputation, auditor rotation, and audit fee on audit quality in BUMN (State-Owned Enterprises in Indonesia) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023 ...
Virgiawan Deshandrio, Nadhif Rifadh Pasya, Irwan Sutirman Wahdiat   +2 more
doaj   +1 more source

DETERMINANTS OF AUDITORS INDEPENDENCE: EVIDENCE FROM LISTED DEPOSIT MONEY BANKS IN NIGERIA

Gusau Journal of Accounting and Finance, 2021
The recent cases of bank failures witnessed in Nigeria despite unqualified audit reports have raised questions about banks auditor’s independence. Given the significance of auditor’s independence in enhancing corporate financial reporting quality, this ...
Benedict Hirki Joseph, Terzungwe Nyor, Koholga Ormin   +2 more
doaj  

Audit rotation, does it matter? : A study on audit rotations relationship to audit quality and its contingencies.

, 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
openaire   +1 more source