Results 1 to 10 of about 2,185 (163)
Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4
Cogent Economics & Finance, 2021 This paper examines the effect of audit tenure and audit rotation on audit quality. This study also examines whether this effect of the rotation is different between the Big 4 and non-Big 4 audit firm.
Dwi Martani +3 more
doaj +2 more sources
The effect of Audit Tenure, Audit Committee, and Audit Rotation on Audit Quality
Jurnal Ilmu Keuangan dan PerbankanThe purpose of this study was to determine the effect of audit tenure, audit committee, and audit rotation on audit quality in food and beverage sub-sector manufacturing companies in the 2019-2023 ISSI.
Quri Arifatma Sari +1 more
doaj +1 more source
Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality
Riset Akuntansi dan Keuangan Indonesia, 2020 This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018.
Agus Endro Suwarno +2 more
doaj +3 more sources
PENGARUH AUDIT TENURE TERHADAP KUALITAS AUDIT
Juremi: Jurnal Riset Ekonomi, 2023 The purpose of this study was to examine the effect of Audit Tenure on audit quality. The population of this research is all auditors at Public Accounting Firms in the Riau Islands Province. The sample in this study used a saturated sampling technique, which allows researchers to collect data from the entire auditor population.
null Aulia Dewi Gizta +1 more
openaire +1 more source
Specialist tenure of audit partner and audit quality
Accounting, 2021 This study aims to determine the ability of the audit quality provided by audit partners to be influenced by seasoned and unseasoned specialists using the Ordinary Least Square (OLS) regression method and discretionary loan loss provision (DLLP). This study shows that the audit quality provided by a specialist partner auditor is higher than the non ...
Fanani, Zaenal +2 more
openaire +2 more sources
The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The present study is concerned about the relationship between earnings quality and audit quality of audit firms to figure out whether the earnings quality of firms audited by larger audit firms is more than that of the smaller firms or the earnings ...
Mohammad Seddigh Ansari Qeshmi +1 more
doaj +1 more source
Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [PDF]
مجله دانش حسابداری, 2017 This study examined the relationship between audit tenure and audit quality in companies listed in the Tehran Stock Exchange, TSE. The Ability of beating earnings forecast and abnormal working capital accruals were used as proxies for audit quality.
Akbar Parvaei +2 more
doaj +1 more source
The Effect Of Profitability And Solvency On Audit Delay With Audit Tenure As Moderating Variables
Aksara, 2022 The purpose of this study is to determine whether profitability has a negative effect and solvency has a positive effect on audit delay with audit tenure as a moderating variable.
Nathalia Glorya Palit, Novie P. Sibilang
doaj +1 more source
The Investigation of the Association between CEO Tenure and Financial Expertise to Audit Fee [PDF]
بررسیهای حسابداری و حسابرسی, 2017 The main purpose of this study is to investigate the relation between CEO tenure and financial expertise and audit fees. Using samples of firms (129 firms) in the Tehran Stock Exchange, the results show that, from 2008 to 2015 there’s a positive ...
Mahmood Lari Dasht Bayaz, Javad Oradi
doaj +1 more source
Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate
Jurnal Kajian Akuntansi, 2017 The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015.
Sisca Yuridiska Sari +1 more
doaj +1 more source