ROTASI DAN KUALITAS AUDIT: EVALUASI ATAS KEBIJAKAN MENTERI KEUANGAN KMK NO. 423/KMK.6/2002 TENTANG JASA AKUNTAN PUBLIK [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2011 Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client ...
Sylvia Veronica Siregar +3 more
doaj +5 more sources
Does Auditor Rotation Increase Auditor Independence?
Gadjah Mada International Journal of Business, 2016 This study aims to empirically test the effects of auditor rotation and auditor tenure on an auditor’s independence in companies listed on the Indonesia Stock Exchange during the years 2002-2010. This study using logistic regression estimation technique.
Junaidi Junaidi +4 more
doaj +4 more sources
THE EFFECTS OF COMPANY SIZE, COMPANY RISK AND AUDITOR’S REPUTATION ON TENURE: AN ARTIFICIAL ROTATION TESTING [PDF]
Journal of Indonesian Economy and Business, 2016 This study aims to empirically examine the effects of firms’ size, firms’ risk, and auditors’ reputations on tenure in an artificial rotation. The phenomenon of artificial auditor (audit firm) rotations in Indonesia is an interesting topic, deserving ...
Junaidi, Novia Nurul Khasanah, Nurdiono
doaj +2 more sources
Does Auditor Independence Mediate the Relationship Between Auditor Rotation and Audit Quality?
JABE (Journal of Accounting and Business Education), 2019 This research was conducted based on issues related to the decline in public trust in the ability of auditors to produce quality audits. This study aims to provide empirical evidence about audit quality that is influenced by auditor rotation.
Lutfi Ardhani +2 more
doaj +3 more sources
PENGARUH TIME BUDGET PRESSURE, TENUR AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT (Studi Kasus pada Kantor Akutan Publik di Tangerang, Tangerang Selatan, dan Jakarta Barat) [PDF]
Profita, 2017 The problem of audit quality of auditor in Indonesia public accountant firm is there are some cases about auditor complicity to error and fraud in company financial report and cases about freezing of public accountant firm because offence against ...
Taufik Akbar
doaj +4 more sources
The Influence Of Audit Tenure, Auditor Reputation, Auditor Rotation, Audit Fee On Audit Quality
Jurnal AkuntansiThis research aims to empirically examine the effect of audit tenure, auditor reputation, auditor rotation, and audit fee on audit quality in BUMN (State-Owned Enterprises in Indonesia) listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023 ...
Virgiawan Deshandrio +2 more
doaj +2 more sources
AUDITOR ROTATION - A CRITICAL AND COMPARATIVE ANALYSIS [PDF]
Annals of the University of Oradea: Economic Science, 2011 The present paper starts out from the challenge regarding auditor tenure launched in 2010 by the Green Paper of the European Commission Audit Policy: Lessons from the Crisis. According to this document, the European Commission speaks both in favor of the
Mocanu Mihaela +2 more
doaj +1 more source
The Effects of Auditor’s Characteristics on the Financial Restatement [PDF]
بررسیهای حسابداری و حسابرسی, 2013 This research aims to study the effects of auditor’s characteristics that consist ofAuditor size, auditor rotation and the type of auditor’s report upon the financial restatementin Tehran stock exchange.
Mohammad reza Abdoli +2 more
doaj +1 more source
The Effect of Auditor Rotation on the Relationship between Financial Manipulation and Auditor’s Opinion [PDF]
Business Systems Research Journal, 2021 Abstract Background: Since external auditors possess the expertise necessary for detecting manipulations in financial statements, they should also take into account earnings management that could lead to it. In that context, auditor’s independence, which can be affected by auditor’s rotation, is of utmost importance.
Filipović, Ivica +2 more
openaire +5 more sources
Implications of Auditors` Rotation in Financial Audit Reporting
Audit Financiar, 2022 The purpose of this paper is to study the implications of auditors' rotation on financial audit reporting in the case of companies listed on the Bucharest Stock Exchange in the period 2011-2021. It was analyzed the relationship between the rotation of audit firms and the audit opinion, the impact on the audit cost, as well as the effects on the key ...
Mariana BULUCEA +4 more
openaire +2 more sources