Information Asymmetry: Evidences about the Relationship between Auditor Tenure and Auditor Specialization [PDF]
مطالعات تجربی حسابداری مالی, 2011 Prior researches suggest that auditor specialization and auditor tenure increase audit quality and consequently improve quality of disclosed information and decrease information asymmetry.
Shamsolah Shirinbakhsh +2 more
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Auditor Specialization and Information Spillovers [PDF]
The Accounting Review, 2022 ABSTRACT We study the determinants of auditor industry specialization, the impact of specialization on fees and audit quality, and a regulator's optimal choice of audit standards in the presence of specialization. In industries with correlated firm values, a specialist auditor enjoys synergies from information spillovers between clients.
Petrov, Evgeny, Stocken, Phillip C
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The Impact Of Audit Fee, Auditor Switching, Workload And Auditor Specialization On Audit Quality [PDF]
Jurnal Akuntansi IndonesiaDuring the research period from 2020 to 2022, this study was conducted to assess the impact of audit fees, auditor changes, workload, and auditor expertise on audit quality in financial sector companies listed on the Indonesia Stock Exchange (IDX).
Putri averina, Theresia Dwi Hastuti
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The Effect of Audit Fee, Auditor Rotation, Auditor Firm Reputation, and Auditor Specialization on Audit Quality [PDF]
JIFA (Journal of Islamic Finance and Accounting), 2021 The purpose of this research was analyze the influence of audit fee, audit switching, audit firm reputation and auditor specialization on audit quality. Data in the current research were secondary data obtained from the financial statements of consumer good industry companies listed on the Indonesia Stock Exchange in the period 2017-2019.
Siti Rochmatilah +2 more
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Product Market Competition and Audit Fees: Auditor Industry Specialization as A Moderating Variable [PDF]
Jurnal Dinamika Akuntansi dan Bisnis, 2021 This research aims to examine the influence of product market competition on audit fees and the role of auditor industry specialization as a moderating variable.
Naila Nisrina
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The Influence of Industrial Specialization Auditor on Audit Report Lag [PDF]
JABE (Journal of Accounting and Business Education), 2022 This study aimed at analyzing the impact of Industrial specialization auditor on audit report lag and how the related party transaction affects the relationship between Industrial specialization auditor and audit report lag.
Angelia Monique, Iman Harymawan
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Auditor Specialization in the Industry and Audit Market Structure [PDF]
مجله دانش حسابداری, 2020 Objective: The market structure shows the organizational characteristics of the market that is identified by the nature of competition and pricing in the market.
Najmeh Rastegari, Gholamhossein Mahdavi
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Effect of Audit Tenure and Auditor Switching on Audit Delay with Auditor Specialization as Moderating Variable [PDF]
Eduvest - Journal of Universal Studies, 2022 The purpose of this study was to determine the effect of audit tenure and auditor switching on audit delay with auditor specialization as a moderating variable. This study is a quantitative study using secondary data with a sample of 23 consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX).
Andri Yeanne Colson Tani +2 more
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Auditor Specialization, Auditor Dominance, and Audit Fees: The Role of Investment Opportunities [PDF]
The Accounting Review, 2008 ABSTRACT: A report issued by the U.S. General Accounting Office (GAO) in 2003 identified auditors’ industry expertise as a critical factor for firms choosing an auditor, and highlighted the extreme levels of auditor concentration in some industries. We posit that the investment opportunity set (IOS) plays a fundamental role in determining whether an ...
Cahan, Steven +3 more
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Auditor’s specialization and audit fee in military-connected firms
Jurnal Akuntansi dan Auditing Indonesia, 2020 The aim of this research is to analyze the association among auditor industry specialization, military connection, and audit fee. This study used 790 observations from 227 different firms that were listed in Indonesian Stock Exchange for the period 2010 ...
Almira Zuniga Setiadi, Iman Harymawan
doaj +3 more sources