Results 321 to 330 of about 510,533 (353)

Analisis Audit Tenure, Ukuran Perusahaan, dan Audit DeIay terhadap KuaIitas Audit pada Perusahaan Subsektor Pertambangan Batubara yang Terdaftar di BEI

Reviu Akuntansi Manajemen dan Bisnis
Purpose: This study tests the hypothesis of audit tenure analysis of the effect of firm size and audit delay on audit quality in coal subsector mining companies listed on the Indonesia Stock Exchange.
Lubna Irhamna, M. Arifin, Nurmala Nurmala   +2 more
semanticscholar   +1 more source

Pengaruh Audit Tenure, Opini Audit, Profitabilitas, Solvabilitas terhadap Audit Delay (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2018 – 2021)

eCo-Fin, 2023
Penelitian ini bertujuan untuk menganalisis pengaruh audit tenure, opini audit, tingkat profitabilitas, solvabilitas terhadap waktu penyampaian laporan keuangan auditan.
Michella Arvilia
semanticscholar   +1 more source

The Influence of Audit Tenure, Audit Fee, Auditor Reputation, and Client Company Size on Audit Quality

International Journal Of Economics Social And Technology
Audit quality is the most important consideration for users of audit reports because an assessment of the audit opinion by investors and potential investors will be provided.
Stephanie Fernandez, Keline Ricca Chan, Kevin Salim, Wilsa Road Betterment Sitepu, Owen de pinto Simanjuntak   +4 more
semanticscholar   +1 more source

Effect of Audit Fees and Audit Tenure on Earnings Management of Listed Deposit Money Banks in Nigeria

Asian Journal of Economics Business and Accounting
This paper assesses the effect of audit fees and audit tenure on earnings management of listed deposit money banks in Nigeria. The population consists of the 14 DMBs in Nigeria spanning from 2011 to 2021, out of which twelve banks were selected as the ...
Suleiman Ahmed Hadiza, B. Abba
semanticscholar   +1 more source

Audit Quality and Specialist Tenure

The Accounting Review, 2013
ABSTRACT We argue that the association between auditor industry specialization and audit quality depends on how long the auditor has been a specialist. We measure audit quality using absolute discretionary accruals, income-increasing discretionary accruals, and book-tax differences.
Jennifer J. Gaver, Steven Utke
openaire   +1 more source

CEO tenure and audit pricing

Review of Quantitative Finance and Accounting, 2019
We examine the relationship between CEO tenure and audit fees. After controlling for client and auditor attributes in the analyses, we find that audit fees are higher in the initial 3 years of CEOs’ service, suggesting that CEOs in their early career are more likely to show high risk-taking behavior and manage earnings that increases the probability of
Santanu Mitra, Hakjoon Song, Sang Mook Lee, Shin Hyoung Kwon   +3 more
openaire   +1 more source

Pengaruh Audit Tenure dan Audit Delay terhadap Kualitas Audit

Bandung Conference Series: Accountancy
Abstract. The mining industry contributes significantly to the Indonesian economy, but its complexity requires audit quality to ensure transparency of financial statements. Audit tenure and audit delay are important factors that can affect audit quality. Audit tenure reflects the duration of the auditor's relationship with the client, while audit delay
null Putri Hilani Nuradjani, null Nopi Hernawati, null Mey Maemunah   +2 more
openaire   +1 more source

Audit tenure, auditor specialization and audit report lag

Managerial Auditing Journal, 2014
Purpose – This paper aims to examine the association between audit firm tenure and audit report lag (ARL) and the impact of auditor industry specialization on the association between audit firm tenure and ARL. Design/Methodology/Approach – Using Habib and Bhuiyan ...
Trung Pham, Mai Dao
openaire   +1 more source

Audit Partner Tenure and Audit Planning and Pricing

AUDITING: A Journal of Practice & Theory, 2010
SUMMARY: This paper investigates the association between audit engagement partner tenure and audit planning and pricing. Prior archival research from countries requiring partner signature on the audit opinion provides mixed results on the implications of partner tenure for audit quality.
Jean C. Bedard, Karla M. Johnstone
openaire   +1 more source

Audit Firm Tenure, Non‐Audit Services, and Internal Assessments of Audit Quality

Journal of Accounting Research, 2015
ABSTRACTWe use data from internal assessments of audit quality in a Big 4 firm to investigate the impact of audit firm tenure and auditor‐provided non‐audit services (NAS) on audit quality. We find that first‐year audits receive lower assessments of audit quality and that quality improves shortly thereafter and then declines as tenure becomes very long.
Bell, Timothy B., Causholli, Monika, Knechel, W. Robert   +2 more
openaire   +2 more sources