Results 11 to 20 of about 22,347 (206)
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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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
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Audit Retendering and Mandatory Auditor Rotation [PDF]
SSRN Electronic Journal, 2019 Building on an auction model, we examine the economic consequences of audit retendering, under which the incumbent auditor in auction possesses both an information advantage and knowledge advantage over outside auditors. Audit retendering allows the firm to retain the incumbent auditor with positive probability, but expect to pay information rent to ...
Mingcherng Deng +3 more
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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
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The impact of audit rotation on the comparability of financial reports,
Revista Contabilidade & Finanças, 2021 This study aims to assess the effect of the rotation and tenure of audit firm and audit partner on the comparability and consistency of financial reports.
Allison Manoel de Sousa +2 more
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Auditor Independence and Mandatory Auditor Rotation in Jordan
International Business Research, 2015 Purpose: The purpose of this study is to test the relationship between auditor rotation and the level of auditor independency, and to investigate, the impact of auditor rotation, audit fees, audit tenure and the relationship with client on the auditor independency in Jordanian audit firms.
Abeer Fayez Al-Khoury +5 more
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JIFA (Journal of Islamic Finance and Accounting), 2021 The purpose of this research was analyze the influence of audit fee, audit switching, audit firm reputation and auditor specialization on audit quality. Data in the current research were secondary data obtained from the financial statements of consumer good industry companies listed on the Indonesia Stock Exchange in the period 2017-2019.
Siti Rochmatilah +2 more
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Disciplining Role of Auditor Tenure and Mandatory Auditor Rotation [PDF]
The Accounting Review, 2018 ABSTRACT This study addresses the international debate over whether the rotation of audit firms should be mandatory. Mandatory rotation rules have been adopted by the European Union, but these rules have not been established in the United States. Proponents of the policy believe that a long-tenure auditor-client relationship leads to the
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Auditor Tenure and Earnings Management [PDF]
مجله دانش حسابداری, 2011 This paper examines the relationship between the length of auditor tenure and the extent of corporate earnings management. In particular, we test the relationship between the length of auditor tenure and the magnitude of absolute discretionary accruals ...
Gholamreza Karami +2 more
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Jurnal Akuntansi Universitas Jember, 2022 The rotation of auditor should be performed, in maintaining the auditor’s independency and based on the government regulations. The intent of this research is to show the effect of firm size, the opinion of auditor, the reputation of auditor, and ...
Endru Douglas Simalango +1 more
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