Auditor independence, audit committee quality and internal control weaknesses [PDF]
In this paper we investigate the relation between auditor independence, audit committee quality and the disclosure of internal control weaknesses.
Sorin-Sandu Vinatoru, Sorinel Domnisoru
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Pengaruh Independensi dan Kompetensi Auditor terhadap Kualitas Audit Internal [PDF]
, 2018 This study was conducted to examine the effect of professionalism and Auditor competence on the performance of internal auditors. The purpose of the study is to know that with the professionalism and competence of auditors Can improve the ...
Permatasari, I. (Intan)
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Firms Audit Committee and External Auditor Influence on Accounting Conservatism and Firm's Performance [PDF]
International Journal of Management, Accounting and Economics, 2019 In this study we have examined the effect of internal audit committee and external auditor quality on accrual-based measures of accounting conservatism, and the benefits of accounting conservatism on firms’ market performance.
Saif Khan, Hashim Khan, Faisal Khan
doaj
Exploring the Impact of Auditor Well-Being on Audit Quality [PDF]
International Journal of Management, Accounting and EconomicsThis study examines the underexplored link between auditor well-being and audit quality within the auditing profession, an area of critical importance for maintaining the integrity and effectiveness of audit processes.
Jonathan Muterera, Julia Brettle
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Corporate tax savings when hiring a Big 4 auditor: Empirical evidence for Belgium. [PDF]
In this paper we show that hiring a Big 4 auditor results in substantial corporate income tax savings, compared to hiring a non-Big 4 auditor. Our results are obtained from an empirical model that controls for other factors that may affect companies ...
Crabbé, Karen +2 more
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Perilaku Tuna Fungsi Auditor: Pengujian atas Karakteristik Personal dan Penilai Kinerja Auditor
Jurnal Ekonomi dan Bisnis, 2016 Auditor dysfunctional behavior has been increasingly perceived to be prevalent in the audit environment. It is therefore interesting to study the association between auditors’ personal characteristics, non-personal characteristics and dysfunctional ...
Aprina Nugrahesthy Sulistya Hapsari
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Pengaruh Kepuasan Kerja, Profesionalisme, dan Penerapan Teknologi Informasi terhadap Kinerja Auditor (Studi pada Kantor Bpk RI Perwakilan Provinsi Aceh) [PDF]
, 2010 This study is done at BPK RI branch office in Aceh Province which aim to know the influence of job satisfaction, professionalism, and information technology application toward auditor performance either simultaneously or partially.This research uses ...
S, I. G. (Ibnu), Arfan, M. (Muhammad)
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Auditor changes and tendering: UK interview evidence [PDF]
, 1998 Competitive pressures in the audit market have led to aggressive fee renegotiation and tendering by companies. This paper reviews microeconomic tender theory and finds it to be of limited value in the audit context.
Beattie, V., Fearnley, S.
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Necessity of Establishing a Client Audit Committee [PDF]
مطالعات تجربی حسابداری مالی, 2006 The Purpose of this research, is the understanding the effect of Audit Committee existence and finally identifying the necessity of creating i t in our Country.
Seyed Hossein Sajadi +2 more
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A Conceptual Model of Professional Skepticism in Auditors: A Delphi Analysis [PDF]
بررسیهای حسابداری و حسابرسیObjective One of the most important principles in auditing is professional skepticism. According to professional standards, skepticism is defined as the auditor's attitude toward the critical evaluation of audit evidence.
Seyed Ahmad Seyedzadeh Koh Kamar +3 more
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