Results 1 to 10 of about 549 (259)
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
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
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
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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.
Filipović, Ivica +2 more
openaire +5 more sources
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
Riset Akuntansi dan Keuangan Indonesia, 2021 The purpose of this research is to examine the effect of audit fees, audit rotation, and auditor reputation on audit quality. The population in this study is manufacturing companies listed on the IDX period 2014-2018.
N Nursiam, Febry Krisna Putri, P Pardi
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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
Jurnal ASET (Akuntansi Riset), 2021 This study was conducted to examine how auditor rotation and auditor reputation influence audit quality moderated by audit specialization. The population of this study is using a Consumer Goods Inventory manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2014-2019.
christy, yunita, Se Tin, Se Tin
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Journal of Economics, Business & Accountancy Ventura, 2015 This research empirically re-tests the effects of auditor reputation, client’s financial condition, and potential intensive economy on artificial auditor rotation.
Junaidi Junaidi +3 more
doaj +1 more source
Kompartemen: Jurnal Ilmiah Akuntansi, 2017 The study aimed to empirically examine the effect of auditor rotation, audit reputation, and audit specialization on audit quality. The population of data is the entire manufacturing companies listed on the Indonesia stock Exchange in the period 2012 to ...
Adib Azinudin Nizar
doaj +1 more source