Results 1 to 10 of about 41,426 (203)
Auditor Tenure and Earnings Management [PDF]
مجله دانش حسابداری, 2011 This paper examines the relationship between the length of auditor tenure and the extent of corporate earnings management. In particular, we test the relationship between the length of auditor tenure and the magnitude of absolute discretionary accruals ...
Gholamreza Karami +2 more
doaj +2 more sources
Determinan Penerimaan Opini Audit Going Concern pada Perusahaan Property dan Real Estate [PDF]
Jurnal Kajian Akuntansi, 2017 The purposes of this research are to examine the influence of tenure audit, opinion shopping and auditor reputation on acceptance of going concern audit opinion. This research was done to the sub sectors and property company in 2013-2015.
Sisca Yuridiska Sari +1 more
doaj +2 more sources
Does Auditor Tenure Reduce Audit Quality?
Gadjah Mada International Journal of Business, 2012 Reduced auditor independence and the rise of corporate accounting manipulations have caused trust of the users in audited financial statements to begin to decline, so users of financial statements are questioning whether public accountants are ...
- Junaidi +2 more
doaj +4 more sources
THE EFFECTS OF COMPANY SIZE, COMPANY RISK AND AUDITOR’S REPUTATION ON TENURE: AN ARTIFICIAL ROTATION TESTING [PDF]
Journal of Indonesian Economy and Business, 2016 This study aims to empirically examine the effects of firms’ size, firms’ risk, and auditors’ reputations on tenure in an artificial rotation. The phenomenon of artificial auditor (audit firm) rotations in Indonesia is an interesting topic, deserving ...
Junaidi, Novia Nurul Khasanah, Nurdiono
doaj +2 more sources
ROTASI DAN KUALITAS AUDIT: EVALUASI ATAS KEBIJAKAN MENTERI KEUANGAN KMK NO. 423/KMK.6/2002 TENTANG JASA AKUNTAN PUBLIK [PDF]
Jurnal Akuntansi dan Keuangan Indonesia, 2011 Auditor’s independency is a foundation of the public trust to public accountant profession and is one important factor for assessing audit quality. Regulators expect that the longer the audit tenure (long term relationship between auditor and client ...
Sylvia Veronica Siregar +3 more
doaj +9 more sources
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
doaj +1 more source
The Effect of Audit Quality on the Audit Adjustments to Earnings [PDF]
مدیریت نوآوری و راهبردهای عملیاتی, 2020 Purpose: This paper aims to investigate the role and impact of audited quality indicators on the amount of audited earnings corrections. Methodology: Three indicators, auditor tenure, auditor size, and auditor fees, were used to measure the audit quality.
Seyed Reza Seyed Nezhad Fahim +1 more
doaj +1 more source
How do “gatekeepers” affect credit risk?
Journal of Management Science and Engineering, 2021 This study investigates the relationship between auditor tenure and credit default swap (CDS) spreads of U.S. firms based on quantile regression.
Xu Li, Xingtong Zhang, Yinggang Zhou
doaj +1 more source
Економіка та суспільство, 2023 The purpose of this paper is to test and evaluate how much influence Audit Tenure, Audit Opinion, Public Accounting Firm Reputation, Auditor Switching, and Auditor Industry Specialization as moderator variable has on Audit Report Lag. This research uses
Dessika Kosasih +2 more
doaj +1 more source
The effect of auditor characteristics on tax avoidance of Iranian companies: Danang – the livable city of Vietnam in the minds of students [PDF]
Journal of Asian Business and Economic Studies, 2020 Purpose – The purpose of this paper is to investigate the relationship between auditor characteristics and the level of tax avoidance in an emerging market.
Mahdi Salehi +2 more
doaj +1 more source