Results 31 to 40 of about 22,347 (206)
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 +2 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 +1 more
doaj +1 more source
PENGARUH FEE AUDIT DAN ROTASI AUDITOR TERHADAP KUALITAS AUDIT DENGAN KOMITE AUDIT SEBAGAI PEMODERASI
Akuntansi DewantaraThis 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
Jurnal Dinamika Akuntansi dan BisnisThis 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 +1 more
doaj +1 more source
Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality
Riset Akuntansi dan Keuangan Indonesia, 2020 This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018.
Agus Endro Suwarno +2 more
doaj +1 more source
Emerging Markets Journal, 2021 This paper examines the association between audit fees and attributes of internal audit (IA), audit committee (AC), as measured by independence and financial expertise, as well as characteristics of the firm.
Prem Lal Joshi +2 more
doaj +1 more source
Cogent Social Sciences, 2023 Following the lead of recent literature showing the vital role played by institutional directors in influencing organizational outcomes, this study contributes to the body of research on auditing delays by examining the question of if and to what extent ...
Hasan Mohammed Bamahros
doaj +1 more source
Auditor rotation at Borsa Istanbul firms: an event study
Pressacademia, 2015 This study investigates the market reaction surrounding the announcements of audit firm rotation by public firms quoted at BIST. In addition, it investigates how the market reaction to audit firm rotation changes based on the reputation of the previous and the new audit firms.
ARİOGLU, Emrah, TUAN, Koray
openaire +3 more sources
Pengaruh rotasi auditor, audit fee, audit Tenure, client importance, dan auditor Spesialisasi industri terhadap kualitas audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek IndonesiaPeriode 2011-2014) [PDF]
, 2016 The objective of this study is to test the effect of auditor rotation, audit fee, audit tenure, client importance, and industrial auditor. Based on the literature review, it is suspected that the auditor rotation, audit fee, audit tenure, client ...
, Dra. Rina Trisnawati, Ak., M.Si. +1 more
core
Impact of audit tenure and audit rotation on the audit quality: Big 4 vs non big 4
Cogent Economics & Finance, 2021 This paper examines the effect of audit tenure and audit rotation on audit quality. This study also examines whether this effect of the rotation is different between the Big 4 and non-Big 4 audit firm.
Dwi Martani +3 more
doaj +1 more source