Auditor rotation impact on auditor independence and its implication on auditor performance
Journal of Eastern European and Central Asian Research (JEECAR)This study aims to determine how much auditor rotation affect auditor independence and its implications for auditor performance. The method used in this study are descriptive and verification methods with path analysis, data processed using the SPSS program.
Ely Suhayati, John Dilyard
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Jurnal ASET (Akuntansi Riset), 2021 This study was conducted to examine how auditor rotation and auditor reputation influence audit quality moderated by audit specialization. The population of this study is using a Consumer Goods Inventory manufacturing company listed on the Indonesia Stock Exchange (IDX) from 2014-2019.
christy, yunita, Se Tin, Se Tin
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The effect of audit firm tenure and audit firm switching on auditor reporting quality: The case of going concern opinion [PDF]
, 2004 The issue of audit tenure has been discussed since four decades age. Nowadays, due to the recent corporate scandals in the United States, the issue is discussed together with auditor independence that led to companies’ demise.
Md Hussain, Md Hairi +2 more
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PENGARUH AUDITOR TENURE, ROTASI AUDITOR, DAN UKURAN KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia pada tahun 2012-2014) [PDF]
, 2016 The purpose of this paper is to examine the influence of auditor tenure, auditor rotation, and audit firm size on audit quality as measured by the level of discretionary accrual on the manufacturing companies listed on the Indonesia Stock Exchange in ...
MELSYIANA, Adhe, RATMONO , Dwi
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“Kamuflase” dalam Praktik Rotasi Auditor
Jurnal Akuntansi Multiparadigma, 2014 This study aims to reveal the meaning of auditor rotation practices from the perspective of the auditor. By employing Husserl’s transcendental phenomenology, this study indicates that auditor rotation has been understood as having noble objectives which ...
Gugus Irianto +2 more
doaj
Overall Impact of Specific Regulations on the Statutory Auditor's Behavior [PDF]
Ovidius University Annals: Economic Sciences Series, 2023 The level of audit regulation has seen an accelerating dynamic in recent years, with the issue of auditor independence increasingly highlighted in the regulations.
Angelica Buboi (Danaila)
doaj
Audit market concentration and related regulatory measures [PDF]
, 2015 Audit markets are highly concentrated and such a situation might have negative consequences on competition, and thus, on price setting, on audit quality and on the functioning of markets.
Carrasco-Díaz, Daniel +2 more
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International Journal of Financial Studies, 2020 Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon.
Sakthi Mahenthiran +2 more
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FAKTOR YANG MENYEBABKAN PERGANTIAN KAP SECARA SUKARELA DI INDONESIA (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2010-2014) [PDF]
, 2015 To minimalize frauds and independence issues an Accounting Firm in Indonesia, a company should does auditor switching. There are two categories of auditor switching, first is required rotation that based on Minister of Finance Regulation and second is ...
ARUM, Ema Sekar, FUAD, Fuad
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Permanence de l’auditeur et indépendance de l’audit ISO 14 001 : une étude exploratoire
VertigO, 2013 The study analyzes the influence of the maintenance of listeners with a single client on the independence and quality of the ISO 14001 audits. Based on a qualitative approach, it is conducted among 36 professionals involved in the process of ISO 14001 in
Kouakou Dogui, Olivier Boiral
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