PENGARUH STRUKTUR CORPORATE GOVERNANCE, AUDIT TENURE, DAN SPESIALISASI INDUSTRI AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN (Studi pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2008-2011) [PDF]
, 2013 This research aims to analyze the effects of corporate governance structure, audit tenure and auditor industry specialization on integrity of financial statement of manufacturing sector in Indonesia’s companies. Integrity of financial statement define as
NICOLIN, Ocktavia, SABENI, Arifin
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Gradual Acquisition of Professional Knowledge, Audit Quality and Audit Fees. [PDF]
Front Psychol, 2022 Xu G, Ding R, Cheng H, Xing Q.
europepmc +1 more source
Pengaruh Opini Audit Tahun Sebelumnya, Opinion Shoping, Kesulitan Keuangan, Auditor Client Tenure, Kualitas Audit terhadap Opini Audit Wajar tanpa Pengecualian dengan Paragraf Penjelas (Going Concern) [PDF]
, 2015 Indonesias economic problems a few years led many companies to Property & Real Esatate experienced instability due to the influence of the global financial crisis, causing substantial doubt on the ability of companies (Unqualified opinion report with ...
Kurnia, P. (Pipin) +2 more
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The Relationship between Auditor Quality and Accrual Reliability [PDF]
بررسیهای حسابداری و حسابرسی, 2010 This study investigates the relationship between Auditor Quality and Accrual Reliability. To determinate of auditor quality, using two metrics of Auditor Size and Auditor Tenure, and following Richardson, we use accrual persistence for measure of accrual
Ali Akbar Nonahal Nahr +2 more
doaj
The impact of extended audit tenure on auditor independence : Auditors perspective
, 2010 With the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with ...
Chia-ah, Etienne, Karlsson, Joel
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PENGARUH TENURE AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI [PDF]
, 2016 This study aims to give empirical evidence of the influence of audit tenure and firm size to audit report lag, and the auditor industry specialization moderate the influence of audit tenure to audit report lag.
CAHYANINGTYAS, Dyah Ayu +1 more
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The Influence of Audit Tenure and Audit Committee on Earnings Quality
Jurnal Akuntansi, Manajemen dan Ekonomi, 2017 One of the Auditor and Audit committee role is to ensure the quality of corporate financial reporting process. This study aims to test the effect of the length of auditor tenure and audit committee on earning quality measured by the absolute value of ...
Fatima Zakiya Razani, Liu Xia
doaj
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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Pengaruh kualitas audit, audit tenure dan auditor switching terhadap opini audit going concern
Akuntansi dan Teknologi InformasiPurpose – This study aims to examine the effect of audit quality, audit tenure, and auditor switching on going concern audit opinions in Indonesian state-owned enterprises (SOEs), with company size as a moderating variable.
Agnes Novita Sari Sinaga +2 more
doaj +1 more source
Laissez-faire or mandatory auditor rotation: The case of audit firm tenure and audit firm switching [PDF]
, 2004 The issue of audit tenure has been discussed since four decades age. Nowadays, due to the recent corporate scandals in the 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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