Faktor-faktor yang Mempengaruhivoluntary Auditor Switching (Studi Empiris pada Perusahaan Non Financing yang Terdaftar di Bursa Efek Indonesia Tahun 2011-2015) [PDF]
, 2017 This study aims to examine empirically the factors that effect the auditor switching voluntarily. Variabels which use in this research is audit delay, change in management and the rate of growth of the cilent company.
Haridhi, M. (Musfiari) +1 more
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Audit tenure and audit Qualifications in a low litigation risk setting: An analysis of the Spanish market [PDF]
, 2017 The main role of the external auditor in the classical corporate governance scheme is to verify the accounting information provided by the firms' managers.
Argilés Bosch, Josep M. +1 more
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Pengaruh Rotasi Kantor Akuntan Publik dan Rotasi Akuntan Publik (Partner Auditor) terhadap Kualitas Audit (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2010-2013) [PDF]
, 2014 The objective of this research is to analyze the effect of rotation of audit firm (KAP) and rotation audit partner (PA) on the audit quality. Audit quality is measured using discretionary accruals. This research is based on previous research conducted by
JULIARTO, Agung, PERDANA, Muhammad Adhi
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Regulation of auditor change in Australia : audit pricing, reporting lag and equity valuation implications [PDF]
, 2016 University of Technology Sydney. Faculty of Business.This thesis provides evidence on the impact on two aspects of auditor change for Australian listed companies.
Ma, Nelson
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Audit Tenure Dan Auditor Rotation: Literature Review
JAE (JURNAL AKUNTANSI DAN EKONOMI), 2020 The argument about audit tenure and auditor rotation revolves around efforts to maintain auditor independence and audit quality. There are two hypotheses that explain the effects arising from a long period of audit tenure. The auditor independence hypothesis states that a long auditor engagement period will reduce audit quality and financial reporting ...
Jati, Rani Arista, Jati, Rani Arista
openaire +1 more source
ANALISIS HUBUNGAN AUDITOR-KLIEN : FAKTOR-FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia) [PDF]
, 2015 The financial statements are the responsibility of the form to the principal agent in accordance with agency theory. To avoid the presence of information asymmetry between the two sides, a solution that can be traveled is doing an engagement with the ...
LAKSITO, Herry +1 more
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Revista de Contabilidad: Spanish Accounting Review, 2005 Críticos de la profesión auditora han sugerido a menudo que la política de rotación obligatoria de firmas de auditoría puede ser una forma de contrapesar la percepción de que los contratos a largo plazo entre auditores y sus clientes impiden la ...
Estibaliz Biedma López +2 more
doaj
The Influence of Financial and Non-financial Factors on the Acceptance of Going-concern Audit Opinion [PDF]
, 2014 There are some sectors that can be affected by a global crisis, such as infrastructure, utilities, and transportation. This can be seen from the declining number of income in the year of the crisis, which is generally caused by a lot of financial losses;
Findiani, Erning, Segoro, Waseso
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Studying the Relationship between Auditor Tenure and Management of Real Activities in Pharmaceutical Companies Listed on the Tehran Stock Exchange [PDF]
حسابداری سلامت, 2014 Introduction: The Concerns about the effects of long-term relationships between auditor and client on the auditor independency and audit quality have led to formulate regulations such as mandatory rotation of auditors for limiting these relationships ...
Y. Badavar Nahandi +1 more
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Accruals Quality and Auditor Selection [PDF]
مطالعات تجربی حسابداری مالی, 2011 This study investigates relation between accruals quality and auditor selection in the listed firms of Tehran Stock Exchange (TSE) during a five-year period from 2007 to 2011.
Bahman Banimahd, Reza Jafari Moafi
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