Results 71 to 80 of about 224 (110)
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 +2 more
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Audit fees, audit quality, and auditor performance: Insights from Indonesian professionalism
Jurnal Akuntansi dan Auditing IndonesiaThis 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
THE EFFECT OF MANDATORY AUDIT FIRM ROTATION ON AUDIT QUALITY
International Journal Of Eurasia Social Sciences, 2019 openaire +2 more sources
Audit Firm Rotation and Audit Report Lag in Nigeria
IOSR Journal of Business and Management, 2013 openaire +1 more source
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Mandatory Audit Firm Rotation and Audit Quality
SSRN Electronic Journal, 2007PurposeThe purpose of this paper is to investigate the effect that a regime of mandatory audit firm rotation would have on audit quality.Design/methodology/approachUsing two measures of audit quality, being the propensity to issue a going‐concern report and the level of discretionary accruals, the paper examines the switching patterns of clients in ...
Andrew B. Jackson +2 more
openaire +1 more source
The Anticipation of Mandatory Audit Firm Rotation and Audit Quality
Journal of International Accounting Research, 2023ABSTRACT Researchers and regulators regularly debate whether mandatory audit firm rotation affects audit quality. Theoretically, rotation might improve auditor independence but impair competence. In 2014, the European Commission mandated audit firm rotation for public-interest entities, starting from 2020 for nonfinancial firms. However,
Christian Friedrich +2 more
openaire +1 more source
Does Mandatory Rotation of Audit Partners Improve Audit Quality?
The Accounting Review, 2014ABSTRACT Opponents of mandatory rotation argue that a change of partner is bad for audit quality, as it results in a loss of client-specific knowledge. On the other hand, proponents argue that a change of partner is beneficial, as it results in a positive peer review effect and a fresh perspective on the audit.
Lennox, Clive S., Wu, Xi, Zhang, Tianyu
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THE EFFECT OF AUDIT TENURE, AUDIT ROTATION, AND AUDIT FEES ON AUDIT QUALITY
International Journal of Research on Finance & BusinessThis research aims to evaluate the influence of audit tenure, audit rotation, and audit fees on audit quality. The objects of the study include companies that are part of the LQ45 index and listed on the Indonesia Stock Exchange during the period 2020-2022. Using purposive sampling, 25 companies were successfully collected as samples. Data analysis was
Muhammad Syafiq Ramadhan +1 more
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Auditor rotations and audit quality
Asian Review of Accounting, 2019Purpose The purpose of this paper is to investigate the association between audit rotation – at the audit partner and audit firm level – and audit quality. As mentioned in the literature, audit rotation has several benefits, and one of them is it can bring a fresh look to audit tasks and subsequently improve audit quality.
Devi Sulistyo Kalanjati +3 more
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The Accounting Review, 2014
ABSTRACT We investigate the effects of audit partner rotation among U.S. publicly listed firms, utilizing the fact that audit partners are periodically copied by name in public correspondence between issuers and the Securities and Exchange Commission.
Laurion, H, Lawrence, A, Ryans, J
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ABSTRACT We investigate the effects of audit partner rotation among U.S. publicly listed firms, utilizing the fact that audit partners are periodically copied by name in public correspondence between issuers and the Securities and Exchange Commission.
Laurion, H, Lawrence, A, Ryans, J
openaire +1 more source