Results 11 to 20 of about 510,533 (353)

Pengaruh Audit Tenure, Rotasi Audit, dan Fee Audit terhadap Kualitas Audit

JURNAL EKSPLORASI AKUNTANSI, 2023
This research aimed to examine the effect of audit tenure, audit rotation, and audit fee on audit quality. The population in this research are all property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used the purposive sampling. Total sample are 111 companies.
Erinos NR, Tasya Hervia Dewita
openaire   +2 more sources

Pengaruh Audit Delay, Fee Audit, Audit Tenure Terhadap Kualitas Audit

Jurnal Inovasi Ekonomi Syariah dan Akuntansi
The purpose of writing this article is to determine the effect of audit delay, audit fees, and audit tenure on audit quality. This article was carried out by conducting a literature study from various research that has been carried out. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further
null Shopia Aulia Tasya, null Cris Kuntadi   +1 more
openaire   +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, Hamid Haghighat (Ph.D), Milad Mehrnasab   +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, Lin, Chan-Jane, LIN, Yu-Chen   +2 more
openaire   +2 more sources

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 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

Audit Fees, Audit Tenure, Auditor Industry Specialization, Audit Firm Size, and Audit Quality: Evidence from Indonesian Listed Companies

Jurnal Dinamika Akuntansi dan Bisnis, 2023
This study aims to examine determinants of audit quality in companies listed on the Indonesia Stock Exchange (IDX). The audit quality determinants tested in this study are audit fees, audit tenure, auditor industry specialization and audit firm size ...
Citra Ananda, Faisal Faisal
semanticscholar   +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, Samaneh Zamani   +1 more
doaj   +1 more source

PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Literature Review Audit Internal)

JURNAL ECONOMINA, 2023
Dalam penelitian sebelumnya atau penelitian yang relevan, itu memainkan peran penting dalam penelitian atau penelitian. Penelitian sebelumnya dan penelitian yang relevan harus berfungsi sebagai teori konfirmasi jika terjadi hubungan, yaitu efek antar ...
D. arista, Cris Kuntadi, Rachmat Pramukty   +2 more
semanticscholar   +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, I Dewa Nyoman Wiratmaja   +1 more
doaj   +1 more source