Results 11 to 20 of about 549 (259)
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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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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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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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
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The External Auditor’s Rotation Practices in Oman
Academic Journal of Interdisciplinary Studies, 2021 Auditing is an important aspect in organizations as it helps in preventing frauds, analysis of business operations, detecting operational defects and maintaining of accounting irregularities. The audit committee is also responsible in considering identification of management as well as discussion of significant policies, judgments and estimated made ...
Mohammad Noor Alam +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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Jurnal Akuntansi dan Auditing Indonesia, 2021 Mandatory Audit Firm Rotation (MAFR), set to be implemented in South African from 1 April 2023, is poised by its propellers the world over as an essential reform in the efforts to improve auditor independence. Available literature suggests that there is
Msizi Gwala, Bomi Cyril Nomlala
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Riset Akuntansi dan Keuangan Indonesia, 2018 This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in manufacturing companies listed in Indonesian Stock Exchange of 2013-2015.
Ninik Andriani, Nursiam Nursiam
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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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