The Influence of Industrial Specialization Auditor on Audit Report Lag
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION), 2022 This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag. This study used 1,897 observations from 353 different firms listed on the Indonesia Stock Exchange from 2010 to 2017.
Angelia Monique, Iman Harymawan
openaire +2 more sources
Audit Market Concentration and Auditor's Industry Specialization
Procedia - Social and Behavioral Sciences, 2013 AbstractPast studies have shown that auditor's industry specialization exists in the USA (Rhode, Whitsell & Kelsey, 1974) and Australia (Craswell & Taylor, 1991). In Malaysia, however, according to Takiah, Ruhanita & Aini (2000), none of the Big 6 audit firms in Malaysia specializes in any one particular industry.
Ishak, Aniza @ Marzita +2 more
openaire +1 more source
DOES CLIENT IMPORTANCE AFFECT AUDIT QUALITY IN MODERATION?
Економіка та суспільство, 2023 The financial report is a report that is very necessary in making decisions. For this reason, a quality audit is needed that can truly explain the condition of the company.
Jessica +2 more
doaj +1 more source
Industry specialist auditors, outsider directors, and financial analysts [PDF]
, 2011 This study investigates the relationships among industry specialist auditors, outside directors, and financial analysts. Specifically, we examine the effect of analyst coverage on the association between auditor industry specialization and outside ...
Liu, Guoping, Sun, Jerry
core +2 more sources
The Role of Auditor Quality and Asset Reliability in Equity Valuation [PDF]
مطالعات تجربی حسابداری مالی, 2007 In this survey, the impact of auditor quality and asset reliability on equity valuation has been studied. It has used the results of Richardson et al (2005), for categorizing asset and liabilities in four levels as low, medium, high and not classified ...
Saber Sheri, Abdolkarim Moghaddam
doaj
PENGARUH MEKANISME PENGAWASAN STAKEHOLDER TERHADAP TINDAKAN AGRESIVITAS PAJAK [PDF]
, 2014 This study aims to examine the influence of stakeholder’s oversight mechanism consisting of: board of commissioner meeting frequency, audit committee independence, audit committee competency, audit committee meeting frequency, auditor specialization in ...
ARIYANI, Noor Faizah, HARTO, Puji
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Accounting Quality and Audit Attributes on the Stock Price Crashes in an Emerging Market
Risks, 2022 This study addresses the relationship between accounting quality and audit attributes (i.e., audit quality, auditor industry specialization, audit concentration, and audit fees) with companies’ SPCRs listed on the Iraqi Stock Exchange.
Mahdi Salehi +4 more
doaj +1 more source
PENGARUH SPESIALISASI INDUSTRI KAP DAN REPUTASI AUDITOR TERHADAP AUDIT REPORT LAG (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada Tahun 2014, 2015 dan 2016) [PDF]
, 2018 The purpose of this research is to empirically examine the relation between two dimensions of auditor quality, namely auditor industry specialization and auditor reputation and the audit report lag to the manufacturing companies listed on the Indonesia ...
HADIPRAJITNO , P Basuki +1 more
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PENGARUH AUDIT TENURE TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2008-2016) [PDF]
, 2018 The purpose of this study is to examine the impact of audit tenure on audit report lag and the impact of auditor industry specialization on the association between audit tenure on audit report lag.
RATMONO , Dwi, WIDYASTUTI, Heningtyas
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ANALISIS PENGARUH AUDIT TENURE TERHADAP AUDIT REPORT LAG DENGAN AUDITOR SPESIALIS INDUSTRI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2014) [PDF]
, 2016 The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the financial companies listed on the Indonesia Stock Exchange. The examined factors of this research are audit tenure as the independent variable,
ILMIYATI, Indah, RATMONO , Dwi
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