Results 61 to 70 of about 5,987 (162)

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

The effects of auditor reputation, financial condition, and potential intensive economy on artificial auditor rotation

Journal of Economics, Business & Accountancy Ventura, 2015
This research empirically re-tests the effects of auditor reputation, client’s financial condition, and potential intensive economy on artificial auditor rotation.
Junaidi Junaidi, Bambang Hartadi, Priyo Sajarwo Yurianto, Nurdiono Nurdiono   +3 more
doaj   +1 more source

Audit tenure and audit qualifications in a low litigation risk setting: an analysis of the spanish market

Estudios de Economía, 2013
The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers.
Josep García Blandón, Josep Maria Argilés Bosch   +1 more
doaj  

Sustainable auditing governance in a changing landscape: Cross-country evidence on the effect of traditional and innovative audit mechanisms on fraud risk

Journal of Innovation & Knowledge
This study examines how audit-related governance mechanisms influence corporate fraud risk, utilising data from 1025 non-financial EU firms between 2018 and 2023. The dependent variable, fraud risk, is proxied by the Beneish M-Score.
Isabella Lucuț Capraș, Monica Violeta Achim, Birjees Rahat, Giuseppe Nicolò   +3 more
doaj   +1 more source

PENGARUH TIME BUDGET PRESSURE, TENUR AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus pada Kantor Akutan Publik di Tangerang, Tangerang Selatan, dan Jakarta Barat)

Profita, 2017
The problem of audit quality of auditor in Indonesia public accountant firm is there are some cases about auditor complicity to error and fraud in company financial report and cases about freezing of public accountant firm because offence against ...
Taufik Akbar
doaj  

KUALITAS AUDIT DAN FAKTOR YANG MEMPENGARUHINYA: PERSPEKTIF AUDITOR DAN PERUSAHAAN

Accounting Profession Journal (APAJI)
Audit quality is defined as the characteristics or description of audit practices and results according to the auditor's professional quality standards, where the auditor finds reports of material errors, mistakes, or omissions n the client's financial ...
Ni Nyoman Ayu Suryandari, Ni Putu Lisa Ernawati, Ni Putu Yesa Idayani   +2 more
doaj  

Enrollment Problems and Training Models for Training Postgraduate Students in Clinical Laboratory Diagnosis (Professional Degree) During the "Four Certificates in One" Era in China. [PDF]

Adv Med Educ Pract
Yan Z, Fu Y, Cui Y, Kuang L, Shi H, Liu T, Liu X, Jiang Y.   +7 more
europepmc   +1 more source

A Two-Cycle Audit of Oxygen Prescription in Hospitalised Patients Receiving Supplemental Oxygen: A Retrospective Study. [PDF]

Cureus
Thinn PP, Swe TH, Delicata M.
europepmc   +1 more source

From baby bumps to training bumps: Bridging educational gaps in obstetric medicine within core internal medicine residency curriculum. [PDF]

Obstet Med
Jacobson M, Frank C, Aziz D, Shaw T.
europepmc   +1 more source

Audit fees, audit quality, and auditor performance: Insights from Indonesian professionalism

Jurnal Akuntansi dan Auditing Indonesia
This study aims to analyze the factors that influence audit quality, namely the audit committee, audit tenure, audit fee, PAF (Public Accounting Firm) rotation, and client company size.
Sigit Handoyo, Ninditya Wahyu Febriani
doaj