Investors Rely on Independent Audit Quality, and Influences the Quality of Financial Reporting and Disclosure of Financial Statements [PDF]
مطالعات تجربی حسابداری مالی, 2016 According to the agency theory, signaling theory, Stakeholder theory, asymmetry information theory and proof of the users of financial statements need to this information and its confirm by independent auditor, therefore we study the relationship ...
Navid Paidarmanesh +2 more
doaj +3 more sources
Jurnal Dinamika Akuntansi dan BisnisThis study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure.
Khairul Insan Al Amin +1 more
doaj +1 more source
PENGARUH TENURE AUDIT DAN IMPLEMENTASI IFRS DI INDONESIA TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI [PDF]
, 2016 This study aimed to analyze the affecting between audit tenure, IFRS’s implementation to audit report lag (ARL) and the impact of auditor industry specialization on the association between audit tenure, IFRS’s implementation to audit report lag (ARL ...
PURWANTO, Agus, WAHYUNI, Widya
core
The Role of Auditor Industry Specialization on Earnings Management and Future Operational Performance [PDF]
مجله دانش حسابداری, 2012 This research examines the association between auditor industry specialization and real earnings management and its impact on future operating performance.This essay investigates whether clients of industry specialist auditors are constrained from ...
Hossein Etemadi +2 more
doaj +1 more source
Pengaruh Komisaris Independen, Komite Audit, Leverage, Pergantian Auditor, Dan Spesialisasi Industri Auditor Terhadap Integritas Laporan Keuangan (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bei Tahun 2010-2013) [PDF]
, 2016 This study aimed to determine the influence of independent commissioners, audit committ, leverage, auditor switching and auditor industry specialization on the integrity of the financial report.
Idrus, R. (Rahmiati) +2 more
core
The role of audit report lag on the relationship between auditor industry specialization and audit fees [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکردObjective: “The purpose of this study is to investigate the effect of auditor industry specialization on audit fees and audit report lag. In addition, this study examines the effect of audit report lag on the relationship between auditor industry ...
Gholamreza Soleimani Amiri +1 more
doaj
The Role of Auditor Characteristics on Tax Avoidance
Jurnal AkuntansiPurpose - This study aims to explore the role of auditor characteristics on the practice of tax avoidance in Indonesia. Auditor characteristics are determined from the auditor industry specialization, audit opinion, audit tenure, and audit fee. Meanwhile,
Hendi Hendi, Sherly Sherly
doaj +1 more source
Industry Specialization and Auditor Quality in U.S. Markets
SSRN Electronic Journal, 2007 This study investigates the relation between audit quality, auditor industry market share, and audit fees. Prior literature has asserted that audit providers with high market shares can be designated as industry specialists and that the fee premiums that sometimes attach to these auditors is evidence of a quality differentiated audit product.
Cadman, Brian, Stein, Michael T.
openaire +3 more sources
And then there were four: a study of UK market concentration - causes, consequences and the scope for market adjustment [PDF]
, 2003 While concentration measures are a good indicator of market structure, the link with competitiveness is more complex than often assumed. In particular, the modern theory of industrial organisation makes no clear statement regarding the impact of ...
Alan Goodacre +30 more
core +2 more sources
Intellectual Capital Dan Kinerja Keuangan Terhadap Nilai Perusahaan: Pada Industri Perbankan
AFRE (Accounting and Financial Review), 2020 This study aims to examine and provide empirical evidence of the impact of client size and industry specialization on audit quality and the effect of audit quality on audit fees, reputation, and litigation both on audit-detecting misstatement quality and
Nosi lia Fristiani +2 more
doaj +1 more source