Pengaruh Size Kantor Akuntan Publik Dan Auditor Tenure Terhadap Kualitas Audit Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) [PDF]
, 2015 Penelitian ini bermaksud menguji tentang pengaruh size Kantor Akuntan Publik terhadap kualitas audit, pengaruh auditor tenure terhadap kualitas audit, serta pengaruh size Kantor Akuntan Publik dan auditor tenure secara silmutan terhadap kualitas audit ...
Koerniawan, K. A. (Koenta) +2 more
core +1 more source
The Relationship between the Tenure of an Audit Firm Partner and Audit Quality: Examining the Moderating Role of Audit Firm Change [PDF]
بررسیهای حسابداری و حسابرسیObjectiveThe rotation and tenure of audit partners are crucial factors for large corporations, as they significantly affect the quality of financial reporting.
MohammadReza Haghdadi +2 more
doaj +1 more source
PENGARUH AUDITOR RELATIONSHIPS TERHADAP KUALITAS AUDIT PADA PERUSAHAAN MANUFAKTUR DI INDONESIA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar pada Bursa Efek Indonesia Tahun 2011) [PDF]
, 2016 The objective of this study is to provide empirical evidence on the association of audit quality with audit tenure which would support the argument for auditor rotation being prescribed by regulation in Indonesia.
GHOZALI, Imam +1 more
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AUDIT QUALITY, TENURE AND REAL EARNINGS MANAGEMENT OF LISTED NONFINANCIAL FIRMS IN NIGERIA
Gusau Journal of Accounting and Finance, 2022 Earnings management is volatile due to its asymmetric nature by managers of non-financial firms. Yet, very few studies have examined the issues that cause this manipulation, especially in non-financial firms.
Ahmed Mohammed +2 more
doaj
Audit firm tenure and qualified opinions: New evidence from Spain
Revista de Contabilidad: Spanish Accounting Review, 2019 The 2010 Green Paper on Audit Policy by the European Commission has explicitly questioned the sufficiency of audit rotation rules established by European Union Members to guarantee auditor independence.
Josep Garcia-Blandon +1 more
doaj +1 more source
Pengaruh Audit Tenure, Spesialisasi Kantor Akuntan Publik Dan Ukuran Perusahaan Terhadap Terhadap Kualitas Audit [PDF]
, 2014 This study aims to analyze and provide empirical evidence of the influence of audit tenure, specialization of audit firm, firm size to audit quality. Audit quality is measured by earnings surprise benchmark.
Darsono, D. (Darsono) +1 more
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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 +2 more
openaire +2 more sources
Pengaruh Audit Client Tenure, Audit Delay, Opinion Shopping, Dan Proporsi Komisaris Independen Terhadap Penerimaan Opini Audit Going Concern Pada Perusahaan Real Estate and Property Yang Terdaftar Di Bei Tahun 2007-2012 [PDF]
, 2015 The main purpose of this research is examining and knowing the efffects of audit client tenure, audit delay, opinion shopping, and proportion of independent commissioner on going concern opinion audit.
Mariani, M. (Mariani) +2 more
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PENGARUH KEPEMILIKAN INSTITUSIONAL, KEPEMILIKAN MANAJERIAL, UKURAN KANTOR AKUNTAN PUBLIK, AUDIT TENURE, DAN VOLUNTARY DISCLOSURE TERHADAP COST OF LOAN [PDF]
, 2015 Putri Mulyawati, 2015: The Influence of Institutional Ownership, Managerial Ownership, Public Accountant Firm Size, Audit Tenure, and Voluntary Disclosure on Cost of Loan. Advisors: (I) Marsellisa Nindito, SE., M.Sc., Ak., CA; (II) Yunika Murdayanti,
MULYAWATI, PUTRI
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ANALISIS PENGARUH AUDIT TENURE, REPUTASI KAP, DISCLOSURE, UKURAN PERUSAHAAN DAN LIKUIDITAS TERHADAP PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Listing di BEI tahun 2005 – 2010) [PDF]
, 2012 This study aims to examine the effect of audit tenure, accounting firm reputation, disclosure, company size and liquidity to the acceptance of going concern audit opinion.
RAHARDJA, Surya, SARI, Kumala
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