Results 91 to 100 of about 1,872 (117)

Auditor Tenure and Audit Quality

2016
In the aftermath of the financial crisis, the European Commission published a Green Paper “Audit Policy: Lessons from the Crisis” on October 13th, 2010. The Green Paper raises, amongst others, the question of how auditor independence and therefore audit quality can be enhanced.
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Pengaruh Fee Audit dan Audit Tenure terhadap Kualitas Audit

Jurnal Buana Akuntansi, 2022
Abstract This study aims to examine the effect of audit fees and audit tenure on audit quality. This study uses a quantitative approach with a sample of manufacturing companies in the sub-sector of various industries as well as companies in the property, housing and building construction sectors that have been listed on the BEI, which are 129 companies.
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Discretionary Accruals, Audit-Firm Tenure and Audit-Partner Tenure: Empirical Evidence from Taiwan

Journal of Contemporary Accounting & Economics, 2005
Abstract This paper examines how audit tenure affects earnings quality by investigating the effect of audit-firm and audit-partner tenure on the level of discretionary accruals. We find that familiarity helps to produce higher earnings quality, but excessive familiarity results in lower earnings quality.
Chi, Wuchun, Huang, Huichi
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The Effect of Audit Partner Tenure on Audit Quality

2011
Audit quality and the freedom which auditors give to the management of their clients in presenting financial statements has long been a concern for regulators, practitioners, and researchers. Many different ideas and studies have also been presented, with the aim of attempting to provide an explanation as to what determines the quality of a statutory ...
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The Impact Of Audit Committee Tenure And Compensation On Audit Fees

2017
Discussion surrounding term limits and “refreshment” on the board and its committees is a highly debated topic among various stakeholders. The first study of this dissertation tests whether the tenure of directors on the audit committee is associated with audit fees.
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Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4

Cogent Economics and Finance, 2021
Dwi Martani, Fitriany Fitriany
exaly  

THE EFFECT OF KAP ROTATION, AUDIT TENURE,AND AUDIT FEES ON AUDIT QUALITY

International Journal of Research on Finance & Business
Audit 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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CEO-CFO tenure consistency and audit fees

Pacific-Basin Finance Journal, 2022
Yongbin Cai, Mengzhe Li
exaly  

Auditor tenure and audit quality: an investigation of moderating factors prior to the commencement of mandatory rotations in India

Managerial Auditing Journal, 2021
Nemiraja Jadiyappa, Ram Kumar Kakani
exaly  

Different tenure phases of executives and audit fees

Review of Accounting and Finance, 2021
Rachana Kalelkar, Qiao Xu
exaly