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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
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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
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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
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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
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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
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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
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Disclosure, 2021 This study aims to examine the effect of internal auditor competence, internal auditor independence, and internal auditor size on the quality of internal audit auditors of SPI at PTN BLU in Indonesia and to examine whether there is a moderating effect of
Yudha Prawira +2 more
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Independence and Competence on Audit Fraud Detection: Role of Professional Skepticism as Moderating
Jurnal Akuntansi, 2022 We conducted this study to analyze and examine the effect of competence auditor independence on fraud detection. This study also analyzes the effect of competence auditor independence on fraud detection if moderated by professional skepticism. This study
Muhamad Y.Noch, Muhdi B. H. Ibrahim, Mohammad A. Akbar, Kartim, Sutisman
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The Effect Of Competence and Independence to Work Effectiveness Of Auditor
Publik, 2020 The research objective was to find out the influence of competence and independence on the work effectiveness of auditor at Regional Inspectorate of Gorontalo Province either partially or simultaneously.
Ismet Sulila
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