FAKTOR-FAKTOR YANG MEMPENGARUHI INDPENDENSI AUDITOR: STUDI EMPIRIS PADA KAP DI JAWA TENGAH [PDF]
, 2017 This study aims to analyze the impact of audit tenure, audit fee, manajerial advisory service, and internal audit committee to auditor independence.
DARSONO , Darsono +1 more
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Akuntansi dan Teknologi InformasiPurpose – This study aims to examine the factors that influence audit report lag, including auditor reputation, audit opinion, and audit tenure, with the moderating role of information technology adoption across stock exchanges in three countries ...
Dilla Fadillatun Nisa +2 more
doaj +1 more source
Analisis Faktor-Faktor Yang Mempengaruhi Auditor Switching Pada Perusahaan Yang Tercatat Di Bursa Efek Indonesia Tahun 2010-2015 [PDF]
, 2017 The purpose of this research is to find empirical proof on the factors that influence the auditor switching in Indonesia. These factors are audit opinion, management turnover, KAP size, client\u27s size, and audit tenure.
Aminah, A. (Aminah) +2 more
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Real earnings management and ESG disclosure in emerging markets: The moderating effect of managerial ownership from a social norm perspective. [PDF]
Heliyon, 2023 Liu T +3 more
europepmc +1 more source
Audit Tenure Dan Auditor Rotation: Literature Review
JAE (JURNAL AKUNTANSI DAN EKONOMI), 2020 The argument about audit tenure and auditor rotation revolves around efforts to maintain auditor independence and audit quality. There are two hypotheses that explain the effects arising from a long period of audit tenure. The auditor independence hypothesis states that a long auditor engagement period will reduce audit quality and financial reporting ...
Jati, Rani Arista, Jati, Rani Arista
openaire +1 more source
An Investigation of the Effect of Audit Quality on Accrual Reliability of Listed Companies on Tehran Stock Exchange [PDF]
This study investigates the effect of audit quality on accrual reliability of listed companies on Tehran Stock Exchange. In order to determine audit quality has been used of two criteria of auditor level and auditor commission period and due to calculate
Mahdi SALEHI +1 more
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ANALISIS HUBUNGAN AUDITOR – KLIEN : FAKTOR – FAKTOR YANG MEMPENGARUHI AUDITOR SWITCHING (Studi Pada Perusahaan Sektor Manufaktur Di Indonesia) [PDF]
, 2012 This research aims to analyze the effect of audit firm size, client size, client growth rate, financial distress, audit tenure, board of commissioners, and audit opinion on auditor switching in Indonesia.
LAKSITO, Herry, SIHOMBING, Maida Mutiara
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The Impact of Audit Quality on forecasting Accurate of future operating cash flows [PDF]
مطالعات تجربی حسابداری مالی, 2017 In this study, the effect of audit quality on the forecasting accuracy of futureoperating cash flows of firms listed in the Tehran Stock Exchange has beeninvestigated.
Hasan Zalghi, Amin Amir Bakhtiarvand
doaj
ANALISIS FAKTOR – FAKTOR YANG MEMPENGARUHI PEMBERIAN OPINI GOING CONCERN OLEH AUDITOR PADA AUDITEE [PDF]
, 2013 This study aims to analyze and provide empirical evidence of the influence of litigation, audit client tenure, auditor reputation,disclosure, company size, audit opinion prior and audit lag to the granting of going concern opinion by the auditor ...
CAHYONOWATI, Nur, MUTHAHIROH, Muthahiroh
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PENGARUH AUDIT TENURE DAN UKURAN KAP TERHADAP AUDIT REPORT LAG DENGAN SPESIALISASI INDUSTRI AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia periode 2013 – 2015) [PDF]
, 2017 This research aims examine the influence of audit tenure and size of public accountant to audit report lag (ARL), and the auditor industry specialization as moderating variable between audit tenure and audit report lag (ARL).
MICHAEL, Candra Jimmi, ROHMAN, Abdul
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