Results 21 to 30 of about 85,952 (294)

Moderating Role of Audit Fees on the Effect of Task Complexity and Independence towards Audit Judgment [PDF]

Journal of Economics, Business & Accountancy Ventura, 2020
This study examines the effect of task complexity and auditor independence on audit judgment with audit fees as a moderating variable. Samples were obtained from auditors working in public accounting firms in West Jakarta and South Jakarta.
Nur Eny, Ratna Mappanyukki
doaj   +1 more source

Takeover premiums and the perception of auditor independence and reputation [PDF]

, 2011
This study investigates if there is a positive association between takeover premiums and the bidder's perception of target firm auditor reputation and independence.
Bugeja, M
core   +1 more source

PENGARUH AMBIGUITAS PERAN, KONFLIK PERAN, DAN KEPATUHAN PADA KODE ETIK TERHADAP INDEPENDENSI APARAT PENGAWASAN INTERN PEMERINTAH

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

The relationship of auditor competence and independence on audit quality: An assessment of auditor ethics moderation and professional commitment

Indonesia Accounting Journal, 2021
The purpose of this study is to examine and analyze the effect of auditor competence and independence on audit quality as moderated by auditor ethics and professional commitment.
Victor Pattiasina, Muhamad Yamin Noch, Herman Surijadi, Muhammad Amin, Eduard Yohannis Tamaela   +4 more
doaj   +1 more source

Audit Committee Independence and Auditor Reporting for Financially Distressed Companies: Evidence From an Emerging Economy

SAGE Open, 2022
This study examines the relationship between audit committee independence (by using stockholding as a measure to assess substantive independence) and auditor reporting for financially distressed companies.
Abubakr Saeed, Qasim Ali, Hammad Riaz, Muhammad Asif Khan   +3 more
doaj   +1 more source

Takeover premiums and the perception of auditor independence and reputation [PDF]

, 2009
This study investigates if there is a positive association between takeover premiums and the bidders perception of target firm auditor reputation and independence.
Bugeja, M
core   +1 more source

The Effects of Auditor Tenure on Fraud and Its Detection [PDF]

, 2019
We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality.
Patterson, Evelyn R., Smith, J. Reed, Tiras, Samuel L   +2 more
core   +1 more source

The effect of internal auditor independence on effectiveness of government internal audit: group cohesiveness as an intervening variable (case study at the regional inspectorates at java island)

Jurnal Akuntansi, 2018
The objective of this study is to examine the effect of auditor independence, group cohesiveness, and individual factors on internal audit effectiveness of regional inspectorates. In addition, this study also intends to examine whether group cohesiveness
Moh Ubaidillah, Ari Kuncara Widagdo
doaj   +1 more source

INDEPENDENSI DAN KOMPETENSI AUDITOR PADA OPINI AUDIT (Studi BPKP Jateng)

Jurnal Dinamika Akuntansi, 2009
Tujuan dari penelitian ini adalah mengetahui bukti empiris pengaruh independensi dan kompetensi auditor secara parsial dan simultan terhadap hasil opini auditor.
Surroh Zu'amah
doaj   +1 more source

Dilema Auditor: Faktor Internal dan Eksternal Independensi

Journal of Management and Business Review, 2021
The need for financial information is an important component of economic development. The auditor is the party that guarantees that the financial statements are maintained credibility. However, many cases show the misuse of financial statements.
Martdian Ratna Sari, Alhamdi Zuhri, Paulina Millennia Natalia Wijaya   +2 more
doaj   +1 more source