Results 61 to 70 of about 224 (110)

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 firm, retain or rotation? (client and audit firm perspectives)

Cogent Economics & Finance, 2017
The purpose of this study is providing a framework for understanding the role of audit firm rotation in client expected value. And to explain the principles of client choice by auditor via specified models.
Gholamhossein Mahdavi, Abbas Ali Daryaei
doaj   +1 more source

The Effect of Audit Tenure, Audit Rotation, and Audit Delay on Audit Quality with Audit Committee as a Moderating Variable

Jurnal Ilmiah Akuntansi Kesatuan
In today’s digital era, where information is rapidly accessible, ensuring precise and reliable financial reporting is vital for sustaining stakeholder trust. However, limited research has examined how auditor-related factors such as auditor tenure, auditor rotation, and audit delay interact with corporate governance mechanisms to influence financial ...
Muhamad Tabsyir, null Muhsin, Khristina Yunita   +2 more
openaire   +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  

The Influence of Audit Tenure, Audit Delay, Audit Fee, Audit Rotation and Auditor Specialization on Audit Quality

Jurnal Cakrawala Akuntansi
The purpose of this study is to obtain empirical evidence regarding the influence of audit tenure, audit delay, audit fees, auditor rotation, and auditor specialization on audit quality. The study was conducted on transportation and logistics companies listed on the Indonesia Stock Exchange from 2019 to 2023.
Ratnasari, Ratih, Afrizal, Afrizal, Mansur, Fitrini   +2 more
openaire   +2 more sources

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  

The Effects of Mandatory Audit Firm Rotation on Audit Quality

, 2017
År 2014 antogs det föreslagna revisionspaketet av EU vilket implementerades i Sverige i juni 2016. Paketet inkluderade bland annat en obligatorisk byrårotation var tionde år för bolag av allmänt intresse, med primärt mål att stärka revisorns oberoende. Syftet med denna studie är att undersöka hur obligatorisk byrårotation kan påverka revisionskvalitet.
Augustsson, Sebastian, Österlind, Alexander   +1 more
openaire   +1 more source

Audit Firm Rotation : Increasing or Decreasing Audit Quality?

, 2016
This study examines the effects of voluntary audit firm rotation on actual and perceived audit quality among Swedish listed firms between 2008-2014. The accruals based performance adjusted modified Jones-Model is used as a proxy for audit quality and the coefficients of returns-earnings for perceived audit quality in multiple regression models.
Löfving, Fredrik, Widenius, Elias
openaire   +1 more source