The Importance of Audit Firm Characteristics and the Drivers of Auditor Change in UK Listed Companies [PDF]
, 1995 This paper explores the importance of audit firm characteristics and the factors motivating auditor change based on questionnaire responses from 210 listed UK companies (a response rate of 70%).
Beattie V. A. +24 more
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The factors that influence audit quality by earnings surprise benchmark
Jurnal Akuntansi dan Auditing Indonesia, 2019 This study is aimed at analyzing the influence of audit tenure, auditor rotation and age of publication on audit quality. Audit quality is gauged by earnings surprise benchmark.
Vina Aqmarina, Reni Yendrawati
doaj +1 more source
The Impact of Auditor Rotation on the Audit Quality: A Field Study from Egypt [PDF]
Lack of audit quality and subsequent audit failures result mainly from a lack of independence which is considered to be a consequence of the extended auditor client relationship.
Diana Mostafa, Magda Hussien
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Auditor Independence-Its Importance to the External Auditor's Role in Banking Regulation and Supervision [PDF]
, 2011 The role of the external auditor in the supervisory process requires standards such as independence,objectivity and integrity to be achieved. Even though the regulator and external auditor perform similar functions, namely the verification of financial
Ojo, Mariane.B.
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Auditor independence and professional scepticism in South Africa: Is regulatory reform needed?
South African Journal of Economic and Management Sciences, 2020 Background: Quality financial reporting, which requires high quality auditing outcomes, aids the smooth functioning of capital markets. Setting: The South African audit regulator argues that the key auditor attributes of independence and scepticism are ...
Michael Harber, Ben Marx
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Knowledge Spillover: The Impact Of Types And Recurrence Of Non-Audit Services On Audit Fees In Malaysia [PDF]
, 2012 Isu kebebasan juruaudit telah menarik perhatian pihak kerajaan, badan perakaunan serta orang awam selepas tersebarnya skandal dan penyelewengan perakaunan di dalam dan di luar negara.
Merza, Intan Liyana
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An empirical study of auditors switching, corporate governance and financial performances of Malaysian Public Listed Companies (PLCs) [PDF]
, 2016 In the past years, regulators and the business communities had expressed worries about the alarming rate at which firms or corporations collapse due to the mismanagement and manipulation of resources as seen in the cases of Enron, WorldCom in the United ...
Boon, Heng Teh +3 more
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Mandatory audit firm rotation in Spain: a policy that was never applied [PDF]
In recent international debates on auditing regulation, Spain has assumed a real prominence as a claimed practical example of where a policy of mandatory audit firm rotation did not work and was duly abolished.
NIEVES CARRERA
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An examination on audit tenure, auditor size, independence of audit committee and the issuance 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 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 Financial Disstress, Opini Audit, Pertumbuhan Perusahaan Dan Ukuran Kap Terhadap Pergantian Auditor (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di BEI Tahun 2012-2014) [PDF]
, 2016 Period of audit tenure between auditor and is client companies have an impact to auditor independency. Therefore companies obliged to make change of rotation of auditor.
, DR. Fatchan Achyani S.E, M.si +1 more
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