Results 31 to 40 of about 471,327 (190)

Efek Moderasi Masa Perikatan Audit Pada Hubungan Fee Audit dan Kualitas Audit: Uji Peran Perilaku Oportunistik

Jurnal Inovasi Akuntansi
Based on the agency perspective, the individual is a rational economic man who seeks to optimize his personal interests. Optimization of personal interests along with opportunistic behavior has the potential to reduce audit quality. The aim of this study
Frida Fanani Rohma, Indah Shofiyah
doaj   +1 more source

Audit firm tenure and audit quality: A cross‐European study

Journal of International Financial Management & Accounting, 2019
AbstractDirective 2014/56/EU and Regulation (EU) No. 537/2014, which came into effect in June 2016, introduced the mandatory rotation of audit firms after a maximum period of 10 years with the same client. We conduct a cross‐European study with the aim of assessing whether long audit firm tenures are associated with lower levels of audit quality.
García Blandón, Josep, Argilés Bosch, Josep M., Ravenda, Diego   +2 more
openaire   +2 more sources

Audit Firm Rotation, Audit Firm Tenure and Earnings Conservatism

International Journal of Business and Management, 2011
This study aims to contribute to the debate around the possibility of mandating audit firm rotation. Specifically, it examines conservatism as an attribute of earnings quality, which has not attracted particular attention in the auditor rotation research. Applying regression analyses on a sample, which consists of U.S.
Kramer, S.T., Georgakopoulos, G., Sotiropoulos, I., Vasileiou, K.Z.   +3 more
openaire   +4 more sources

Auditors’ characteristics and timeliness of listed family-owned firms in Nigeria [PDF]

Contabilitate şi Informatică de Gestiune
Research question: What are the effects of auditors’ characteristics on timeliness of financial reporting among listed family-owned firms in Nigeria?
Rachael Modupe Gbadamosi, Muyiwa Ezekiel Alade   +1 more
doaj   +1 more source

PENGARUH ROTASI KAP, AUDITTENURE,DAN REPUTASI KAP TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR

Jurnal Akuntansi Aktual, 2019
This research aims to explaine mandatory rotation of audit firm, audit tenure, and accounting firm reputation toward audit quality, measured by discretionary accruals.
Siska Nurhayati, Sawitri Dwi Prastiti
doaj  

The Effect of Tenure Audits, Audit Rotations and Audit Committees on Audit Quality

Formosa Journal of Multidisciplinary Research
This study will analyze transportation and logistics companies listed on the Indonesia Stock Exchange between 2017 and 2022 to determine the influence of audit tenure, audit rotation, and committee composition on audit quality. Secondary data from this case is the basis for a quantitative approach.
Wicdia Reka Ningsih, Qumaydatun Alliffiya, Fani Rahmawati   +2 more
openaire   +1 more source

Other title: Compliance and Control Audit Reports published in 2004; Other title: Financial and Compliance Audit Reports published in 2004

, 2004
application/pdf; "A Report to the Legislative Post Audit Committee"--Cover.Compliance and Control Audit Report : State Library (April 2004) Compliance and Control Audit Report : Arts Commission (April 2004) Compliance and Control Audit Report :
Kansas. Legislature. Legislative Division of Post Audit.
core   +1 more source

KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT

Jurnal Ilmiah Akuntansi, 2017
ABSTRAK Pentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya.
I Gusti Ayu Nyoman Budiasih, Ketut Budiartha   +1 more
doaj   +1 more source

Influence Audit Fee, Tenure Audit And KAP Rotation On Audit Quality

Jurnal Ilmiah Akuntansi Kesatuan, 2023
The purpose of this research is to prove that the influence audit fees, KAP rotation, and tenure audit on the quality of audits of state-owned banking staff located in Indonesia. This research consists of three independent variables consisting of audit fees, audit tenure, and KAP rotation, as well as one dependent variable, namely audit quality.
Widy Nurcahyani, Abdul Haeba Ramli, Ayu Lestari, Heru Kreshna Reza   +3 more
openaire   +1 more source

THE EFFECT OF AUDIT FEE, AUDIT TENURE, AND FIRM SIZE ON AUDIT QUALITY

International Journal of Application on Economics and Business, 2023
The aim of this study is to obtain empirical evidence regarding the effect of audit fee, audit tenure and firm size on audit quality in finance companies listed on the Indonesia Stock Exchange in 2018 – 2020. This study uses a purposive sampling method with 38 finance companies listed on the Indonesian Stock Exchange.
Michelle Regina, Linda Santioso
openaire   +1 more source