Results 21 to 30 of about 22,347 (206)
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
doaj +2 more sources
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
doaj +1 more source
Audit firm tenure and auditor reporting quality: Evidence in Malaysia [PDF]
, 2009 The main purpose of the study is to examine the relationship between audit firm tenure and auditor reporting quality in Malaysia.This study employs well-established going concern model of logistic regression.Our findings show that audit firm tenure is ...
Md Hussain, Md Hairi +3 more
core +1 more source
Audit firm rotation and audit quality: a literature review
Revista de Studii Financiare, 2022 The purpose of the paper is to create a bibliometric analysis of studies published in the Web of Science database on audit rotation (AR). In order to capture the effects of the EU audit reform on this topic, the period analysed has been divided in two ...
Mariana-Cristina Bulucea
doaj +1 more source
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
openaire +2 more sources
The Effects of Auditor Tenure on Fraud and Its Detection [PDF]
, 2019 We examine the strategic effects of auditor tenure on the auditor's testing strategy and the manager's inclination to commit fraud. Most empirical studies conclude that longer tenure improves audit quality.
Patterson, Evelyn R. +2 more
core +1 more source
The Relationship between Audit Rotation and Conservative Earnings Reporting in Companies Listed in TSE [PDF]
مطالعات تجربی حسابداری مالی, 2013 Studies regarding of auditor rotation due to the effects on auditor independence and audit quality, is very important. Auditor independence affects auditor – client relationship and finally will be useful to audit quality and earning conservatism.
Esfandiyar Malekian, Farazandeh Abdipoor
doaj
MANDATORY AUDITOR ROTATION: THE PERCEIVED BENEFITS AND DRAWBACKS (A CASE STUDY IN BPK)
Jurnal Tata Kelola dan Akuntabilitas Keuangan Negara, 2020 After years of implementation of the policy, there is an inconclusive opinion of whether a mandatory auditor rotation could improve the independence of auditors, including those working within the public sector, such as BPK.
Putri Anggraini
doaj +1 more source
Riset Akuntansi dan Keuangan Indonesia, 2019 The company management has a responsibility to run the company activities by reporting the resultsthrough financial statements. The role of an auditor is needed to mediate the management's interest and share holder’s concern.An auditor is an independent ...
Shinta Permata Sari +2 more
doaj +1 more source
RE-THINKING MANDATORY AUDITOR ROTATION: A COMPARATIVE ANALYSIS
Obiter, 2023 Since formation of the European Union, there has been a worldwide upsurge in regulation of the auditing profession, which has included mandatory auditor rotation and this has also found its way into South African company law, regardless of the many arguments against it. The number of corporate scandals or company failures justifies an evaluation of the
openaire +2 more sources