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Does Auditor Rotation Increase Auditor Independence?
Gadjah Mada International Journal of Business, 2016 This study aims to empirically test the effects of auditor rotation and auditor tenure on an auditor’s independence in companies listed on the Indonesia Stock Exchange during the years 2002-2010. This study using logistic regression estimation technique.
Junaidi Junaidi +4 more
doaj +4 more sources
FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS [PDF]
Jurnal Akuntansi dan Auditing, 2015 This study tests the factors that influence the internal audit effectiveness, including internal auditor competencies, internal auditor independence, auditee support to internal audit activity, and the internal and external auditor relationship.
Adhista Cahya Mustika
doaj +2 more sources
ANALISIS DETERMINAN EFEKTIVITAS AUDITOR INTERNAL PADA INSPEKTORAT PROVINSI DAERAH ISTIMEWA YOGYAKARTA [PDF]
Jurnal Akuntansi dan Auditing, 2016 The aims of this study is to examine factors that affect (determinants) internal audit effectiveness in the public sector, Inspectorate office at Province Special Region of Yogyakarta.
Dea Nurfika Sari, Haryanto Haryanto
doaj +5 more sources
Auditor Quality and Discretionary Accruals: Case of Australian Listed Companies [PDF]
Jurnal Akuntansi dan Auditing Indonesia, 2010 This study empirically examines the relation between two dimensions of auditor quality: auditor independence and auditor specialization, and the level of discretionary accruals, a proxy for earnings management.
Rusmin Rusmin
doaj +3 more sources
The Effect of Independence and Integrity on Audit Quality: Is There A Moderating Role for E-Audit? [PDF]
Journal of Economics, Business & Accountancy Ventura, 2021 The financial statements must be reliable and become a benchmark in considering an audit decision on the financial statements. In order for this to be achieved, independence and integrity is required in carrying out the audit process.
Diza Dianeke Budi Prabowo, Dwi Suhartini
doaj +1 more source
Threats to Auditor Independence: Evidence from Iran [PDF]
Athens Journal of Business & Economics, 2020 This paper aims to examine threats to auditor independence in Iran. A mixed questionnaire, including both quantitative closed-ended questions and an open-ended qualitative question, is developed to investigate threats to auditor independence.
Ashkan Mirzay Fashami +2 more
doaj +1 more source
SAR (Soedirman Accounting Review): Journal of Accounting and Business, 2022 The purpose of this study is to examine the factors that influence auditor independence. The research variables consist of audit fees, Machiavellian traits, and professional ethics as moderating variables.
Mujiono Mujiono, Jonnardi Jonnardi
doaj +1 more source
Auditor Independence: An Independent Auditor Never Makes “Mistrakes” [PDF]
Journal of Public Administration and Governance, 2020 This study aims to perform a systematic review of the scientific literature on the topic Independent Audit. The research method of this study was based on descriptive statistics, a sample of 32 full articles published in scientific journals national, and have been published in the period between 2008 to 2019. Accordingly, the results of this study show
Amanda Inácio Inês +2 more
openaire +1 more source
Factors affecting the auditor independence in financial statements audit in Vietnam [PDF]
Accounting, 2020 Financial information that meets the user’s requirements must be accurate, sufficient, timely and reliable. Consequently, national laws and international auditing standards require the auditor to provide confidence in the audited financial information ...
Thi Hong Lam Nguyen, Thu Hoai Nguyen
doaj +1 more source
Interaction of Ethics and Understanding of Auditor Information Systems in Determining Audit Quality
IJEBD (International Journal of Entrepreneurship and Business Development), 2022 Purpose: this research to analysis internal and external factors influencing audit quality. Internal factors include independence, competence, understanding of information system and audit ethic.
Titis Puspitaningrum Dewi Kartika +1 more
doaj +1 more source