The Effect of Auditor Choice on Financing Decisions [PDF]
We provide evidence that the financing decisions of companies that are audited by a Big Six auditor are less affected by information asymmetry. Specifically, these companies enjoy greater financial flexibility and depend less on favorable market ...
Chang, Xin +2 more
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Pengaruh Role Conflict, Role Ambiguity, Self-efficacy, Sensitifitas Etika Profesi, Gaya Kepemimpinan Terhadap Kinerja Auditor Dengan Emotional Quotient Sebagai Variabel Moderating [PDF]
, 2014 : This study examines the influence of role conflict, role ambiguity, self-efficacy, sensitivity of professional ethics, leadership style to auditor performance with emotional quotient as Moderating variable.
Wiguna, M. (Meilda)
core
Audit committees and internal auditors: Using LMX for relationship analysis [PDF]
, 2008 The purpose of this paper is to provide a theoretically-informed meaning for the ‘quality of the audit committee-internal auditor relationship’ construct and to provide a new instrument for its measure.
Eggleton, Ian R.C. +2 more
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JISIP (Jurnal Ilmu Sosial dan Pendidikan)The research is directed to find empirical evidence regarding the effect of auditor type and financial performance on WTP audit opinion. Auditor Type is peroxide as Local and No Local Auditor Type. In measuring financial performance, EVA is used. The audit opinion of WTP and non-WTP is a form that represents the opinion of the auditor in this study ...
Mos Indrawati, Abdurrahman Abdurrahman
openaire +1 more source
Pengaruh insentif kinerja terhadap audit Judgment, dengan upaya sebagai intervening dan Kompleksitas tugas sebagai moderating [PDF]
-This study explains the effect of performance incentives on audit judgment, auditors???\ud effort, the study also explore the effect of audit effort on audit judgment which is\ud moderated by task complexity.
Mannan, Arifuddin
core
The consistency of individual auditors in performing evaluations
Managerial Auditing Journal, 2004 This study examines the consistency of external auditors in evaluating internal control structures using two different audit methodologies, their current firm procedures and a standardised, structured matrix approach. Previous consistency studies have evaluated consistency over time.
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Forensic accounting knowledge and skills on task performance fraud risk assessment: Nigerian public sector experience [PDF]
, 2013 The Public company accounting oversight board (PCAOB) standing advisory group (2008) highlights several challenges that relate to fraud and therefore tasks accounting researchers to determine whether forensic accountants are more capable than auditors in
Che Ahmad, Ayoib +2 more
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Internal audit quality in the stress paradigm and social exchange relationships
Cogent Social SciencesThe purpose of this study was to examine the effect of workplace situation dimensions and individual dimensions on reducing audit quality (RAQ) with auditor burnout as a mediator.
Putu Prima Wulandari +3 more
doaj +1 more source
Analisis Pengaruh Motivasi, Stress, dan Rekan Kerja terhadap Kinerja Auditor di Kantor Badan Pengawas Keuangan dan Pembangunan Riau dan Sumatera Utara [PDF]
, 2016 This research purpose to analyzing the effect of motivation, stress and partner on the auditors performance at the Supervisor Agency of Finance and Development of Riau and North Sumatera Office of Riau and North Sumatera.
Anugerah, R. (Rita) +2 more
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Spiritual Intelligence, Emotional Intelligence and Auditor’s Performance
Jurnal Akuntansi dan Auditing Indonesia, 2010 The objective of this research was to investigate empirical evidence about influence audi-tor spiritual intelligence on the performance with emotional intelligence as a mediator variable. Linear regression models are developed to examine the hypothesis and path analysis.
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