Results 1 to 10 of about 42,196 (349)
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 +10 more sources
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
KEMAMPUAN AUDIT TENURE MEMODERASI PENGARUH PENGALAMAN DAN SKEPTISISME AUDITOR DENGAN KUALITAS AUDIT
Jurnal Ilmiah Akuntansi, 2017 ABSTRAK Pentingnya laporan keuangan bagi banyak pihak, menyebabkan laporan tersebut harus disajikan secara relevan dan reliabel. Kualitas audit yang baik dapat menyebabkan laporan keuangan semakin dipercaya keasliannya.
I Gusti Ayu Nyoman Budiasih +1 more
doaj +3 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 Long Tenure Erode Auditor Independence?
SSRN Electronic Journal, 2012 Regulators have shown a renewed interest in considering the merits of mandatory auditor rotation. A fundamental concern is that long tenure may undermine auditor independence. We conduct a study to investigate the effects of long tenure on companies’ allowance for bad debts (ABD).
Ling Chu, Bryan K. Church, Ping Zhang
openaire +2 more sources
Journal of Public and Business Accounting, 2021 This research shows several cases related to audit quality by auditors. Therefore, this study aims to examine the effect of auditor independence, auditor competence, audit fees, and audit tenure on audit quality by auditors in public accounting firms in Indonesia.
null Yosua, null Septian Bayu Kristanto
+5 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
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
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
doaj +1 more source