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
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
Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* [PDF]
Contemporary Accounting Research, 2008 Audit partner rotation has been adopted in several countries, but the academic research has not investigated the relation between audit partner tenure and earnings quality. We investigate the relation using a sample of Taiwanese listed companies for which the audit report must show the audit partners’ names.
CHEN, Chih-Ying +2 more
openaire +2 more sources
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
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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
The Effect of Audit Quality on the Audit Adjustments to Earnings [PDF]
مدیریت نوآوری و راهبردهای عملیاتی, 2020 Purpose: This paper aims to investigate the role and impact of audited quality indicators on the amount of audited earnings corrections. Methodology: Three indicators, auditor tenure, auditor size, and auditor fees, were used to measure the audit quality.
Seyed Reza Seyed Nezhad Fahim +1 more
doaj +1 more source
Komite Audit Sebagai Pemoderasi Pengaruh Workload dan Masa Perikatan Audit Pada Kualitas Audite
Jurnal Ilmiah Akuntansi dan Bisnis, 2016 This research aims to find empirical evidence about the impact of workload and audit tenure on audit quality and using audit committee as a moderating variable.
Theresia Julina Rusli +1 more
doaj +1 more source
Audit Tenure, Audit Firm Reputation and Audit Quality Study on Indonesian Manufacture Companies
Jurnal AKSI (Akuntansi dan Sistem Informasi), 2022 The debate on audit quality still continues due to different results and arguments on audit tenure, audit firm reputation and audit quality. This study provides empirical evidence on the differentiation of audit quality by considering the audit tenure ...
David Pesudo, Kavita Devira Nugroho
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The Effects of Auditor Tenure on Fraud and Its Detection [PDF]
, 2019 We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality.
Patterson, Evelyn R. +2 more
core +1 more source
The Impact of Severe Managerial Remuneration Cut on Audit Fees Regarding Audit Quality: Evidence from Iran [PDF]
Iranian Journal of Accounting, Auditing & Finance, 2020 The present study examines the impact of managerial remuneration and its severe cut on audit fees by considering the moderating role of audit quality in companies listed on the Tehran stock exchange.
Mostafa Hashemi Tilehnouei, Hamid Karimi
doaj +1 more source