Auditor Tenure and Audit Quality
, 2016 In the aftermath of the financial crisis, the European Commission published a Green Paper “Audit Policy: Lessons from the Crisis” on October 13th, 2010. The Green Paper raises, amongst others, the question of how auditor independence and therefore audit quality can be enhanced.
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Hita Akuntansi dan Keuangan, 2021 A public accountant most has a sense of self-discipline so that when checking the financials statementses of each company there is no mistake in determining opinions for consumer financial statements. The populated in this study where alls auditor's at the public accounting firm on Bali, namely ninety four people.
Ni Wayan Yuniasih, Kadek Ayu Artini
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ANALISIS PENGARUH AUDIT TENURE TERHADAP AUDIT REPORT LAG DENGAN AUDITOR SPESIALIS INDUSTRI SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Keuangan yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2014) [PDF]
, 2016 The purpose of this research is to analyze the factors that affect audit report lag of financial reports to the financial companies listed on the Indonesia Stock Exchange. The examined factors of this research are audit tenure as the independent variable,
ILMIYATI, Indah, RATMONO , Dwi
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Persepsi Auditor atas Tingkat Efektivitas Red Flags untuk Mendeteksi Kecurangan
Jurnal Akuntansi Multiparadigma, 2014 The research aims to identify auditors perception of red flags effectiveness in fraud detecting and examine the influence of auditor demographic factorssuch as characteristics (gender, job position, auditor tenure), and competence (education, fraud ...
Ni Wayan Rustiarini +1 more
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PENGARUH KARAKTERISTIK AUDITOR TERHADAP TANGGUNG JAWAB AUDITOR DALAM MENDETEKSI KECURANGAN DAN KEKELIRUAN LAPORAN KEUANGAN DENGAN SUPERVISI DAN KOMITMEN SEBAGAI VARIABEL MODERATING (Studi Empiris pada Auditor Kantor Akuntan Publik di Kota Semarang) [PDF]
, 2016 This study has the main goal; firstly analyze the effect of the characteristics of the auditor to the responsibilities of the auditor in detecting fraud and errors of the financial statements with supervision and commitment as moderating variable ...
AVIONITA, Agnesia Novita, PURWANTO, Agus
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FAKTOR-FAKTOR YANG MEMPENGARUHI PADA PENERIMAAN OPINI DENGAN PARAGRAF PENJELAS GOING CONCERN
Eksis: Jurnal Riset Ekonomi dan Bisnis, 2016 This study aims to determine the factors that influence a company that receives the opinions with the going concern a explanatory paragraph, those are: 1)financial condition, 2) growth companies,3)audit tenure and 4) auditor reputation.
Rachyu Purbowati, Langgeng Prayitno Utomo
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The effect of audit firm tenure and audit firm switching on auditor reporting quality: The case of going concern opinion [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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Pengaruh Ukuran Kap Dan Masa Perikatan Audit Terhadap Penerapan Prosedur Audit Untuk Mendeteksi Risiko Kecurangan Dalam Laporan Keuangan, Serta Implikasinya Terhadap Kualitas Audit (Survei Pada Kantor Akuntan Publik Anggota Forum Akuntan Pasar Modal) [PDF]
, 2014 Based on a press release from the Public Relations Bureau of the Ministry of Finance (2010-2011), the case of a violation by a public accountant in Indonesia is generally a violation of government regulations and the failure of the audit (audit failure ...
Sarwoko, I. (Iman)
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PERBEDAAN INDEPENDENSI AUDITOR TERKAIT TENUR AUDIT
Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi, 2016 This study examines whether there are differences in the level of auditor independence related to the restriction tenure audit by the government. Law No 5 of 2011 on Public Accountants providing audit tenure limit for an audit partner of three years and a maximum of six years for public accounting firm in a row and each public accounting firm.
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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
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