Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4
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.
Fitriany Fitriany +2 more
exaly +2 more sources
Audit committee, audit quality, and audit tenure as determinants of audit delay
Purpose: This study aims to examine the effect of audit committee, audit quality, and audit tenure on audit delay in consumer cyclicals sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Methodology/approach: This study
Mar’atus Shaleha +1 more
doaj +2 more sources
The effect of Audit Tenure, Audit Committee, and Audit Rotation on Audit Quality
The 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
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
The Influence of Audit Tenure and Audit Market Concentration on Sharia Audit Quality
Purpose:The researchis aimed to determine how the influence of audit tenure and audit market concentration on sharia audit quality, study in listed companies at Jakarta Islamic Index period 2016-2020.Design/Methodology/Approach:Associative ...
Fadhila Rizki Afifah +2 more
doaj +1 more source
PENGARUH AUDIT TENURE TERHADAP KUALITAS AUDIT
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
The Relationship between Earnings Quality and Audit Quality: An Iranian Angle [PDF]
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
Specialist tenure of audit partner and audit quality
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
Audit Tenure, Ability of Beating Earnings Forecast and Abnormal Working Capital Accruals [PDF]
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
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

