Results 51 to 60 of about 224 (110)

The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality

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, Ayu Aris Diyanti, Rita Wijayanti   +2 more
doaj   +1 more source

THE EFFECT OF ROTATION AUDITS ON AUDIT QUALITY WITH AUDIT FEE AS A MODERATION

, 2019
Empirically, this study aims to determine the effect of rotation audits on audit quality with audit fees as moderating manufacturing companies listed on the Indonesia Stock Exchange in 2012-2016. The population in this study are manufacturing companies listed on the Stock Exchange in 2012-2016.
openaire   +2 more sources

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, Bambang Subroto, Bambang Hariadi   +2 more
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

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

Regulatory Oversight, Firm Characteristics, and Audit Quality: Evidence From Indonesia’s Post Pandemic Energy Sector

Indonesian Interdisciplinary Journal of Sharia Economics
Regulatory transformation and increasing reporting complexity in Indonesia’s post pandemic energy sector highlight the need for a clearer understanding of the factors that influence audit quality.
Siwi Rawidya Estri, Ifah Rofiqoh
doaj   +1 more source

Mandatory Audit Firm Rotation and Audit Costs: A Survey of Auditing Firms in Bahrain [PDF]

Journal of Finance and Accounting, 2014
The Purpose of this paper is to ascertain the perceptions of audit firms on the vexed issue of mandatory rotation of auditors in kingdom of Bahrain. A hand administered questionnaire survey of 102auditors, and accounting professionals was undertaken.
openaire   +1 more source

Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context

Journal of Government & Nonprofit Accounting, 2015
ABSTRACT The topic of audit firm rotation has been debated internationally for several decades. To inform the debate, we study the effects of audit firm rotation policies on audit quality in a government audit market. Using audit firm rotation data and audit quality measures from the Florida government audit market, a setting where ...
Randal J. Elder, Suzanne Lowensohn, Jacqueline L. Reck   +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