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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
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Auditor Credibility and Auditor Changes
Journal of Accounting Research, 1983In 1976, the U. S. Senate Subcommittee on Reports, Accounting, and Management (Metcalf Committee) provided data indicating that the eight largest auditing firms in the country (the "Big Eight") are overwhelmingly the major suppliers of audit services to the largest corporations in the United States.
Donald R. Nichols, David B. Smith
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Kompetensi Auditor, Independensi Auditor, Pengalaman Auditor, Etika Auditor dan Kualitas Audit
Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA)This research aims to test and analyze whether auditor competence, auditor independence, auditor experience and auditor ethics have an effect on audit quality. The population in this study were auditors who worked in Public Accounting Firm in Semarang. Sampling was carried out using the census method and the number of samples was 73 respondents.
Khikmatul Wasiah, Panca Wahyuningsih
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The Arithmetic Teacher, 1972
We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of May 31, 1971, the related Statements of General Fund Revenues and Expenses and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the ...
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We have examined the accompanying Balance Sheet of Funds of the National Council of Teachers of Mathematics as of May 31, 1971, the related Statements of General Fund Revenues and Expenses and the Statements of Fund Balances. Our examination was made in accordance with generally accepted auditing standards and accordingly included such tests of the ...
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Auditor Resignations and Auditor Industry Specialization
Accounting Horizons, 2008SYNOPSIS: The increase of Big 4 auditor resignations in the newly regulated auditing environment creates a rich setting to examine the supply-side effects of auditor industry specialization. The authors estimate logistic regressions to examine whether audit firms consider industry specialization at both the local and national levels when deciding on ...
William J. Cenker, Albert L. Nagy
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Auditor Litigation: Deterrence Implications for Non-Sued Auditors
SSRN Electronic Journal, 2016Litigation poses a significant business risk for auditors. We argue that auditors learn from other auditors’ litigation events and examine the consequences of such events for future accounting misstatements. Using a hand-collected sample of auditor litigation events, we find a significant subsequent decrease in misstatement frequency in within-industry
Sean S. Cao +3 more
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