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Jurnal Riset Akuntansi, 2023
This study aims to obtain empirical evidence regarding the influence of auditor experience, auditor expertise, auditor ethics, and time budget pressures on audit performance. In this study, there are 5 variables, namely auditor performance as a dependent variable while auditor experience, auditor expertise, auditor ethics, and time budget pressure as ...
null Rachmat Arif, null Novita Sari
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This study aims to obtain empirical evidence regarding the influence of auditor experience, auditor expertise, auditor ethics, and time budget pressures on audit performance. In this study, there are 5 variables, namely auditor performance as a dependent variable while auditor experience, auditor expertise, auditor ethics, and time budget pressure as ...
null Rachmat Arif, null Novita Sari
openaire +1 more source
Auditor Tenure and Shareholder Ratification of the Auditor
Accounting Horizons, 2008SYNOPSIS: Legislators and regulators have expressed concerns about the effect of long auditor tenure on audit quality. There is little direct evidence on investors’ perceptions about long auditor tenure. In this paper, we use shareholder votes on auditor ratification as a proxy for investor perceptions about audit quality.
Mai Dao +2 more
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The Impact of Client and Auditor Gender on Auditors’ Judgments (Retracted)
Accounting Horizons, 2009SYNOPSIS: This study assesses the influence of client gender and auditor gender on auditors’ judgments. In an experimental task, a client offers unverified explanations as to why the auditor’s initial proposed adjusting journal entry (AJE) to lower the inventory value should not be recorded. The design includes one randomly manipulated variable (client
Gold, A.H., Hunton, J., Gomaa, M.
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2004
Abstract Securities markets have long employed ‘gatekeepers’ - independent professions who pledge their reputational capital - to protect dispersed investors. This strategy of relying on reputational intermediaries to assess, verify and certify the corporate issuer’s disclosures appears to have failed during the late 1990s, as ...
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Abstract Securities markets have long employed ‘gatekeepers’ - independent professions who pledge their reputational capital - to protect dispersed investors. This strategy of relying on reputational intermediaries to assess, verify and certify the corporate issuer’s disclosures appears to have failed during the late 1990s, as ...
openaire +1 more source