Results 81 to 90 of about 224 (110)
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THE EFFECT OF KAP ROTATION, AUDIT TENURE,AND AUDIT FEES ON AUDIT QUALITY
International Journal of Research on Finance & BusinessAudit quality is profound in maintaining financial information credibility. This study aims to investigate the effect of audit firm rotation, audit tenure, and audit fee on audit quality. The object of this study includes manufacturing companies listed on the Indonesia Stock Exchange between 2017 and 2020.
Fadel Riza, Nurul Fachriyah
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The Effect of Audit Rotation on Audit Delay [PDF]
, 2017 Audit delay is the length of time the examination Completion As measured from the closing date up to date company books audited financial statements issued. This study aimed to investigate whether the audit delay for the company that perform pseudo mandatory rotation is different from the company who does.
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Rotate back or not after mandatory audit partner rotation?
Journal of Accounting and Public Policy, 2012Abstract Many countries have implemented rules that require an audit partner to rotate off the audit of a specific client after a certain period of time in the belief that rotation will improve independence and will allow for a fresh look at the audit.
Firth, Michael A. +2 more
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Network Analysis of Audit Partner Rotation
SSRN Electronic Journal, 2017ABSTRACTFocusing on mandatory partner rotations, we examine the importance of within‐firm network connections to the selection of successor partners and the impact of those connections on post‐rotation audit performance. Using data from China, we track partners' history and identify incumbent‐successor connections stemming from jointly conducted prior ...
Jeffrey Pittman, Lin Wang, Donghui Wu
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AUDIT FIRM ROTATION AND AUDIT QUALITY
2018Bağımsız denetimde rotasyon uygulamasının denetimkalitesine etkisi üzerine yürütülen tartışmalar bir metal paranın iki yüzünebenzetilebilir. Bir tarafta, denetçi rotasyonunun denetçinin bağımsızlığınıgüçlendireceği ve denetim kalitesinin artacağı düşüncesi; diğer tarafta ise,denetçi rotasyonu neticesinde denetçinin işletmeye ve sektöre özgü ...
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Enhancing Audit Quality: Investigating Impact of Audit Fees, Audit Tenure, and Audit Rotation
MIZANIA: Jurnal Ekonomi Dan AkuntansiThis research was conducted to investigate improving audit quality through several ways, including audit fees, audit tenure, and audit rotation. This research was conducted by taking a sample of companies in Indonesia listed on the IDX during 2020 to 2022, so 826 data were found.
Rezzananta Wisnu Putra, Dewi Prastiwi
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Rotation And Independent Financial Audit [PDF]
Izvestyia, 2014 Rotation is a means for ensuring independence in performing financial audit and is a fairly debated theme in EU countries. There are presented the rules on rotation in Bulgaria and are discussed arguments pro and con its introduction for the audit firms.
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Successor Audit Partner Choice for Mandatory Audit Partner Rotation Companies
2016 10th International Conference on Innovative Mobile and Internet Services in Ubiquitous Computing (IMIS), 2016When considering the influence of audit quality for mandatory rotation, the competence and knowledge of successor auditors should be considered in addition to their independence. That is, the choices of successor auditors who are expected to enhance audit quality for companies that rotate their auditors can be seen as a key factor that affects the ...
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Mandatory auditor rotation, audit fees and audit quality
2010In this paper we examine some of the costs and benefits associated with mandatory audit firm rotation using data from Italy, where mandatory audit firm rotation has been in place since 1975. Previous studies on the subject did not find consistent evidence on the association between audit quality and mandatory audit firm rotation, but they omit to ...
CORBELLA, Silvano +3 more
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