Results 11 to 20 of about 601,814 (301)
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 +1 more source
NON-AUDIT SERVICES AND AUDITOR INDEPENDENCE IN AN ENVIRONMENT OF LOW INVESTOR PROTECTION [PDF]
, 2016 This paper aims to evaluate whether the provision of non-audit services (NASs) affects external auditor independence in an environment characterised by low legal protection of minority investors and a high concentration of ownership and control.
Brasil Rodrigues Sobrinho, William +1 more
core +1 more source
Jurnal Manajemen Teori dan Terapan, 2018 Government internal auditors must comply with labor regulations as civil servants and must comply with the APIP code of ethics and APIP audit standards that have been established when conducting guidance and supervision.
Uly Maria Ulfah, Fitri Lukiastuti
doaj +1 more source
Revista de Contabilidad: Spanish Accounting Review, 2023 In this study, we provide empirical evidence on how the relationship between industry specialist auditors and real earnings management (REM) is moderated by the auditors’ independence.
Adel Ali Al-Qadasi +3 more
doaj +1 more source
Auditor of personality and performance throughout the period of the pandemic
Jurnal Akuntansi dan Auditing Indonesia, 2022 Existing audit standards must guide auditors in carrying out their profession. Audit standards regulate auditors in compiling reports with good performance and according to the professional code of ethics.
Budiandru Budiandru
doaj +1 more source
The reform of the UK's auditor independence framework after the Enron collapse: an example of evidence-based policy making [PDF]
, 2004 Following the collapse of Enron, the UK government set up a high level group of regulators and ministers to co-ordinate a review of the UK regulatory framework, including the key area of auditor independence.
Fearnley, Stella +3 more
core +1 more source
Gusau Journal of Accounting and Finance, 2021 Quest for a potent measure of audit independence in the light of the increasing collapse of firms after an external auditor report informed the rationale behind this research.
Sunday Oseiweh Ogbeide +1 more
doaj
FACTORS AFFECTING THE INTERNAL AUDIT EFFECTIVENESS
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 +1 more source
Jurnal Ilmiah Wahana Akuntansi, 2017 This research is conducted to find out empirical evidence of the effect of role ambiguity, role conflict, and code of ethics compliance on the state internal auditor to state internal auditor independence in Jawa Timur.
Sutaryo
doaj +3 more sources
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 +1 more source