Gusau Journal of Accounting and Finance, 2021 Quest for a potent measure of audit independence in the light of the increasing collapse of firms after an external auditor report informed the rationale behind this research.
Sunday Oseiweh Ogbeide +1 more
doaj
The Role of Auditor Quality and Asset Reliability in Equity Valuation [PDF]
مطالعات تجربی حسابداری مالی, 2007 In this survey, the impact of auditor quality and asset reliability on equity valuation has been studied. It has used the results of Richardson et al (2005), for categorizing asset and liabilities in four levels as low, medium, high and not classified ...
Saber Sheri, Abdolkarim Moghaddam
doaj
Pengaruh Size Kantor Akuntan Publik Dan Auditor Tenure Terhadap Kualitas Audit Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia (Bei) [PDF]
, 2015 Penelitian ini bermaksud menguji tentang pengaruh size Kantor Akuntan Publik terhadap kualitas audit, pengaruh auditor tenure terhadap kualitas audit, serta pengaruh size Kantor Akuntan Publik dan auditor tenure secara silmutan terhadap kualitas audit ...
Koerniawan, K. A. (Koenta) +2 more
core +1 more source
The Effect of Audit Quality on Cost of Equity Capital [PDF]
پژوهشهای تجربی حسابداری, 2013 The purpose of this study is the investigation of the effect of audit quality on cost of equity capital in firms listed in Tehran Stock Exchange. The cost of equity capital as part of the company's cost of capital, expected return on the common stock ...
S. Hossein Sajadi +2 more
doaj +1 more source
Pengaruh rotasi auditor, audit fee, audit Tenure, client importance, dan auditor Spesialisasi industri terhadap kualitas audit (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek IndonesiaPeriode 2011-2014) [PDF]
, 2016 The objective of this study is to test the effect of auditor rotation, audit fee, audit tenure, client importance, and industrial auditor. Based on the literature review, it is suspected that the auditor rotation, audit fee, audit tenure, client ...
, Dra. Rina Trisnawati, Ak., M.Si. +1 more
core
Pengaruh Auditor Client Tenure, Ukuran Perusahaan, Pertumbuhan Perusahaan, Reputasi Auditor, Leverage Dan Financial Distress Terhadap Opini Audit Going Concern (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2010- 2014) [PDF]
, 2016 This study aims to provide empirical evidence of the effect: the client auditor tenure, firm size, growth, auditor reputation, leverage, and financial distress to the going concern audit opinion on Manufacturing companies listed in Indonesia Stock ...
, Dra. Rina Trisnawati, Ak, M.Si., Ph.D. +1 more
core
Auditor tenure and audit quality in Spanish state-owned foundations
Revista de Contabilidad: Spanish Accounting Review, 2019 This paper aims to analyze the impact of auditor tenure on audit quality. The research is motivated by the absence of consensus in published works, and by the scarcity of studies carried out on non-profit organizations.
Belén González-Díaz +2 more
doaj +1 more source
FAKTOR - FAKTOR YANG MEMPENGARUHI AUDITOR DALAM MEMBERIKAN OPINI GOING CONCERN (Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2004-2009) [PDF]
, 2011 This study aims to analyze and provide empirical evidence of the influence of auditor reputation, auditor client tenure, disclosure, company size and audit opinion prior to the granting by the auditor's going concern opinion.
LAKSITO, Herry +1 more
core
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
openaire +2 more sources
Jurnal Akuntansi dan Auditing Indonesia, 2023 Tax revenue realization in Indonesia is not inseparable from tax avoidance by business entities. The research was conducted to examine the effect of auditor characteristics as proxied by auditor industry specialization, audit tenure, and audit opinion ...
Rafli Prastiatry Zain +2 more
doaj +1 more source