Results 21 to 30 of about 41,426 (203)
Jurnal Riset Akuntansi Terpadu, 2016 The purpose of this study was to determine the effect of board independence, tenure audit and auditor industry specialization on audit report lag.
Yenny Dwi Handayani
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Audit Partner Tenure dan Audit Firm Tenure terhadap Earnings Management pada Perusahaan Manufaktur
Jurnal Akuntansi Kontemporer, 2013 Conflicts of interest arose between stakeholder trigged management to do earnings management. Auditor has to assess the fairness of the financial statements containing earnings management.
Sisylia Nata
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Jurnal Akuntansi dan Sistem Teknologi Informasi, 2020 The research aims to know empirical evidence as for factors influencing audit quality of food and beverage firm listed on the Indonesia Stock Exchange. The factors wich analysised in this recearch are audit tenure, auditor rotation, auditor reputation and auditor specialization.The sample of this research is 13 food and beverage firms listed in ...
Fitria Ade Irma +2 more
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The Relation between Auditor Tenure Period and Accounting Conservatism in Iranian Firms [PDF]
پژوهشهای تجربی حسابداری, 2014 This study is aimed to examine the relation between auditor tenure period and accounting Conservatism in Tehran stock exchange. Statistical population consists of 49 firms listed in Tehran stock exchange over the period from 2006 to 2010.
Hamidreza Vakilifard, Mehdi Maranjori
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Auditor characteristics and the financial reporting quality: the moderating role of the client business strategy [PDF]
AJAR (Asian Journal of Accounting Research), 2023 Purpose – This study examines whether and how a client's business strategy can affect the relationship between auditor characteristics and financial reporting quality.
Afsaneh Soroushyar
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Audit Quality and Financial Constraints [PDF]
Journal of Asset Management and Financing, 2018 The objective of this research is to study the relationship between audit quality and financial constraintsof the companies Listed on Tehran Stock Exchange. Financial constraints were calculated by localizedindex measured by Tehrani and Hesarzadeh (2009).
Gholamhosein Mahdavi, Najmeh Rastegari
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Does Auditor Rotation Increase Auditor Independence?
Gadjah Mada International Journal of Business, 2016 This study aims to empirically test the effects of auditor rotation and auditor tenure on an auditor’s independence in companies listed on the Indonesia Stock Exchange during the years 2002-2010. This study using logistic regression estimation technique.
Junaidi Junaidi +4 more
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Riset Akuntansi dan Keuangan Indonesia, 2018 This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in manufacturing companies listed in Indonesian Stock Exchange of 2013-2015.
Ninik Andriani, Nursiam Nursiam
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Audit Partner Tenure, Audit Firm Tenure, and Discretionary Accruals: Does Long Auditor Tenure Impair Earnings Quality?* [PDF]
Contemporary Accounting Research, 2008 Audit partner rotation has been adopted in several countries, but the academic research has not investigated the relation between audit partner tenure and earnings quality. We investigate the relation using a sample of Taiwanese listed companies for which the audit report must show the audit partners’ names.
CHEN, Chih-Ying +2 more
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Does Auditor Tenure Disclosure Affect Shareholder Ratification Voting?
Current Issues in Auditing, 2023 SUMMARY The Public Company Accounting Oversight Board requires audit reports to include information about auditor tenure for fiscal years ending on or after December 15, 2017. Tanyi, Rama, and Raghunandan (2021) examine the impact of this requirement on shareholder ratification voting of auditors. Consistent with shareholders sharing the
Jonathan A. Milian +2 more
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