How Does a Company's ESG Performance Affect the Issuance of an Audit Opinion? The Moderating Role of Auditor Experience. [PDF]
Int J Environ Res Public Health, 2023 Wang X, Song X, Sun M.
europepmc +1 more source
Does auditor tenure improve audit quality?
, 2006 In this study, we provide evidence that the relation between auditor tenure and audit quality, proxied by discretionary accruals and earnings response coefficients, is conditional on auditor specialization and client importance (in terms of economic contribution to the public accounting firm’s income).
Tan, Hun Tong., Chee, Yeow Lim.
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FAKTOR – FAKTOR YANG MEMPENGARUHI PENERIMAAN OPINI AUDIT GOING CONCERN (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di BEI Tahun 2007-2011) [PDF]
, 2013 This study aims to test and provide empirical evidence about the influence of auditor reputation, disclosure, audit tenure, firm size, and the previous year's audit opinion to the going concern audit opinion.
ARSIANTO, Maydica Rossa +1 more
core
Auditor Tenure and Stock Price Volatility: The Moderating Role of Auditor Industry Specialization
Australasian Accounting, Business and Finance Journal, 2018 Purpose The present study aims to investigate the relationship between auditor tenure and stock return volatility and to study the moderating effect of auditor’s industry specialization on this relationship in the firms listed on the Tehran Stock Exchange (TSE).
Jorjani, Mehran, Safari Gerayeli, Mehdi
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Faktor-faktor Non Keuangan yang Mempengaruhi Dikeluarkannya Opini Going Concern [PDF]
, 2013 This study aims to examine the influence of auditor reputation, audit tenure, disclosure and opinionshopping to the auditors going concern opinion. Hypothesis (1) auditor reputation positively effect onthe provision by the auditors going concern opinion.
Mutmainah, S. (Siti) +1 more
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An examination on audit tenure, auditor size, independence of audit committee and the issuance 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 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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Analisis Faktor Keuangan dan Non Keuangan yang Mempengaruhi Penerimaan Opini Audit Going Concern [PDF]
, 2014 This study aims to analyze and provide empirical evidence of the influence of the condition, debt default, compaqny's growth, auditor client tenure, opinion shopping, audit lag, and disclosure on the probability of receiving going concern opinion ...
Haryanto, H. (Haryanto) +1 more
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The Influence of Audit Tenure and Audit Market Concentration on Sharia Audit Quality
Finance, Accounting and Business Analysis, 2021 Purpose:The researchis aimed to determine how the influence of audit tenure and audit market concentration on sharia audit quality, study in listed companies at Jakarta Islamic Index period 2016-2020.Design/Methodology/Approach:Associative ...
Fadhila Rizki Afifah +2 more
doaj
Dataset for audit dimensions in an emerging market: Developing a panel database of audit effectiveness and efficiency. [PDF]
Data Brief, 2021 Baatwah SR, Aljaaidi KS.
europepmc +1 more source
Analisis Faktor-Faktor Yang Mempengaruhi Penerimaan Opini Audit Going Concern Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia Tahun 2011-2013 [PDF]
, 2015 Opini audit going concern merupakan opini audit yang dikeluarkan oleh auditor untuk memastikan apakah perusahaan dapat mempertahankan kelangsungan hidupnya.
, Drs.Fauzan, SE, M.Si Akt +1 more
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