Results 31 to 40 of about 485,979 (142)
Audit Fees: The Role of Regulation of Audit Services Fees [PDF]
بررسیهای حسابداری و حسابرسی, 2022 Objective: Low audit fees and low balling are among the most important concerns of audit firms and authority bodies, since low audit fees can result in low audit effort, low audit quality and finally low financial reporting.
Mehdi Yari +3 more
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Audit market competition: auditor changes and the impact of tendering [PDF]
, 1998 Increased competition within the external audit market and the recent phenomenon of audit tendering has renewed interest in the factors influencing auditor changes.
Fearnley, Stella +5 more
core +1 more source
Does audit fee stickiness and audit quality are reciprocal?
JPPI (Jurnal Penelitian Pendidikan Indonesia)This study examines the relationship between audit fee stickiness and audit quality to determine whether they mutually affect each other. Using panel data and fixed-effects as well as common-effects regression methods, the study evaluates how total ...
Slamet Wahyudi
doaj +1 more source
Pengaruh Leverage, Pergantian Manajemen, dan Audit Fee Terhadap Auditor Switching
Jurnal ASET (Akuntansi Riset), 2019 . The purpose of this study is to investigate the effect of partial or simultaneous leverage variables, management changes, and audit fees on auditor switching on mining companies listed on the Indonesia Stock Exchange (IDX) for the 2013-2017 period. The
Syarifah Nadya Adli, Elly Suryani
doaj +1 more source
Review Audit Fee Stickiness [PDF]
بررسیهای حسابداری و حسابرسی, 2014 Agency problems were created between managers and shareholders as a result of conflict of interest. Auditing is an efficient way to limit the authority of the directors in contractual relationship.
Mohsen Rashidi Baqhi
doaj +1 more source
China Journal of Accounting Studies, 2023 This study investigates the competitive strategies of the international Big 4 audit firms when faced with regional competition from the local Big 6 audit firms.
Qingquan Xin, Yu Liu, Yiheng Tang
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Jurnal Akuntansi, 2019 • This study aimed to examine the effect of audit opinion, audit fee, and KAP size on auditor switching with companies size as moderating variable. The population in this study were 86 financial companies listed on Indonesia Stock Exchange in 2015-2017 ...
Siti Kholipah, Dhini Suryandari
doaj +1 more source
Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality
Riset Akuntansi dan Keuangan Indonesia, 2020 This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018.
Agus Endro Suwarno +2 more
doaj +1 more source
The effect of political connection and effectiveness of audit committee on audit fee
The Indonesian Accounting Review, 2019 This study analyzes the effect of political connection and effectiveness of audit committee on audit fee. This study uses the sample of non-financial companies listed on the Indonesia Stock Exchange (IDX) in 2015-2017.
Fitri Nurjanah, Erina Sudaryati
doaj +1 more source