Results 21 to 30 of about 549 (259)

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

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, Jing Li, Dan A. Simunic, Nan Zhou   +3 more
openaire   +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  

The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality

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, Ayu Aris Diyanti, Rita Wijayanti   +2 more
doaj   +1 more source

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

PENGARUH FEE AUDIT DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI

Akuntansi Dewantara
This research aims to determine the effect of audit fees and auditor rotation on the audit quality of the audit committee as a moderator. The population of this study uses insurance sector companies that are listed and include annual reports and audit ...
Pricillia Samantha, Dwi Hayu Estrini
doaj   +3 more sources

Do audit attributes impact earnings quality? Evidence from India [PDF]

AJAR (Asian Journal of Accounting Research)
Purpose – The present study's goal is to analyze the impact of audit quality (AQ) on earnings quality (EQ) using different audit attributes. The study shows empirical evidence from India, considered an emerging market.
Deepak Verma, Varun Dawar, Pankaj Chaudhary   +2 more
doaj   +1 more source

The Orbital Dynamics of Auditor Firm Rotation: Implications for Auditor Independence and Audit Quality

Journal of Accounting and Auditing: Research & Practice, 2023
Another trip around the sun? How does the auditor orbit the audit engagement? The primary objective of any audit engagement is to gather sufficient relevant audit evidence for the auditor to render an opinion on the financial statements. Previous research has illustrated that the compulsory rotation of audit firms yields positive effects on audit ...
Delia DELIU, Andrei-Marius OLARIU
openaire   +1 more source

The Role of Auditor Characteristics in Key Audit Matters Disclosures: Evidence from Indonesian Listed Manufacturing Companies

Jurnal Dinamika Akuntansi dan Bisnis
This study examined the influence of auditor characteristics on Key Audit Matters (KAM) disclosure. The independent variables are audit firm reputation, audit fees, auditor industry specialization, auditor rotation, and audit tenure.
Khairul Insan Al Amin, R. R. Sri Handayani   +1 more
doaj   +1 more source

Influence of external and internal auditors on key audit matters (KAMs) reporting in Thailand

Cogent Business & Management, 2023
The study aims to investigate the level and pattern of Key Audit Matters (KAMs) reporting, and to examine the influence of external auditor and audit committee characteristics on KAMs reporting of listed companies in the Stock Exchange of Thailand (SET).
Kriengkrai Boonlert-U-Thai, Muttanachai Suttipun   +1 more
doaj   +1 more source