Results 51 to 60 of about 22,347 (206)
Audit Quality and Rotation: Perception in Turkey
Istanbul Management Journal, 2021 Independent auditors, who form an opinion on financial statements, increase the reliability of financial statements by minimizing the information risk.
Dilek Kaçmaz, Ahmet Türel
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Content Analysis of Audit Reports in Stock Indices EURONEXT 100 vs BIST 100
Istanbul Business Research, 2022 The purpose of this study is to comparatively investigate the content analysis of the audit reports of the Turkish BIST 100 index and the EURONEXT 100 companies, one of the European stock indexes.
Neriman Yalçın
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PENGARUH PROFITABILITAS, SOLVABILITAS, AUDITOR SPESIALISASI INDUSTRI DAN PERGANTIAN KANTOR AKUNTAN PUBLIK TERHADAP AUDIT REPORT LAG [PDF]
, 2018 This study aims to examine the effect of profitability, solvency, industry specialist auditor, and auditor switching on audit report lag of manufacturing companies. The dependent variable in this study is audit report lag, while the independent variables
FAJAR, Annisa Fatkha Laila +1 more
core
Jurnal Dinamika Akuntansi, 2019 Many argue that factors affecting voluntary auditor switching by clients have not been commonly agreed. This research attempts to investigate whether management change, company growth, the credibility of auditor, and audit tenure both simultenously and ...
Puji Wibowo, Ai Rahmawati
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Laissez-faire or mandatory auditor rotation: The case of audit firm tenure and audit firm switching [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
core
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
FAKTOR-FAKTOR YANG MEMPENGARUHI PERGANTIAN AUDITOR OLEH KLIEN [PDF]
, 2015 Period of audit tenure between auditor and its client companies have an impact to auditor independency. Therefore companies obliged to make change or rotation of auditor.
GHOZALI, Imam, NUGROHO, Dwi Satriyo
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Factors Influencing the Quality of Financial Audit from the Auditor’s Perspective – Evidence from Romania [PDF]
Revista de Studii FinanciareThe quality of financial auditing is a primary objective for both financial auditors and the users of companies financial statements. The objective of this research is to analyse the key factors that influence the quality of financial auditing, primarily
Alexandra Teodora Iuga +1 more
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Estudios de Economía, 2013 The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms’ managers.
Josep García Blandón +1 more
doaj
The Effect of Firm Size and Auditor Rotation on the Quality of Audits
Indonesian Interdisciplinary Journal of Sharia EconomicsThis study aimed to ascertain the effect of firm size and auditor rotation on the audit quality of technology sector companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022.
Nikita Dwi Harla +4 more
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