Results 21 to 30 of about 510,533 (353)
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
Journal of Business Management and Economic Development, 2023 This study aims to analyze the Effect of Audit Fee, Audit Delay, Financial Distress, Audit Opinion and Audit Tenure on Auditor Switching (Empirical Studies of Manufacturing Companies in the Food and Beverage Sub-Sector Listed on the Indonesia Stock ...
Rizqi Tiwi Kusuma Dewi +2 more
semanticscholar +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
Pengaruh Audit Fee dan Audit Tenure Terhadap Kualitas Audit
SINOMIKA Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi, 2022 The purpose of this study is to examine how to audit tenure and audit fees affect audit quality. This study employs secondary data types and a quantitative methodology. The annual reports of manufacturing firms in the consumer goods industry sector listed on the Indonesia Stock Exchange for the 2016–2020 period serve as the research population.
Eka Widiya Damayanti, Muhammad Aufa
openaire +1 more source
Influence of Audit Committee, Auditor Industry Specialization, and Audit Tenure on Audit Report Lag
Business Management Analysis Journal (BMAJ), 2023 This study examines the effect of audit committees, industry specialization auditors, and audit tenure on audit report lag with debt to equity ratio and KAP reputation as control variables.
Larasati Farumi +2 more
semanticscholar +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
doaj +1 more source
Does Audit Firm Size and Audit Tenure Influence Fraudulent Financial Statements?
Australasian Business, Accounting and Finance Journal, 2023 The phenomenon of financial statement fraud in Indonesia often occurs, related to reports on audit results of public accounting firms. These findings have an impact on investors because of fraudulent financial statements that have the potential to cause ...
Elly Suryani +4 more
semanticscholar +1 more source
Jurnal Akuntansi Kontemporer, 2017 The financial statements are used to communicate financial information between stakeholders cause management to hide some information and sparked the management to do earnings management.
Niken Estelita Putri
doaj +1 more source
Pengaruh Audit Tenure dan Fee Audit terhadap Kualitas Audit
MARGIN ECO, 2023 This study was conducted to test the effect of Audit Tenure and Fee Audit variables on Audit Quality. This research is a quantitative study. The population is taken from mining sector companies listed on the Indonesia Stock Exchange (IDX) from the period 2018 to 2021 which amounted to 71 companies.
Ina Nikmatul Chasanah +4 more
openaire +1 more source
Owner, 2023 This study aims to examine the effect of the size of the Public Accounting Firm, audit tenure, and Specialist Public Accounting Firm on audit quality. The sample used in this research is banking companies listed on the Indonesia Stock Exchange (IDX) for ...
Rinjani Dewi Mayangsari +1 more
semanticscholar +1 more source