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Prabowo Hadi Asmoro, Erwin Saraswati, Zaki Baridwan
Pág. 221 - 231
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Prem Lal Joshi,Ashutosh Deshmukh,Jamel Azibi
Pág. 25 - 35
This paper examines the association between audit fees and attributes of internal audit (IA), audit committee (AC), as measured by independence and financial expertise, as well as characteristics of the firm. The determinants of audit fees have been exte...
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Sakthi Mahenthiran, Berta Silva Palavecinos and Hanns De La Fuente-Mella
Companies restate when material misstatements are identified in previously issued financial statements. Misstatement research in Latin America is sparse, even though they are an important context to study this phenomenon. Chile?s corporate governance reg...
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Michael Harber,Ben Marx
AbstractOrientation: Consistent with global concerns regarding the quality of audits and regulatory changes in Europe, South African audit regulations will require audit firms to rotate clients periodically, in an attempt to safeguard auditor indepe...
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Novi Darmayanti
Pág. 237 - 248
The issue of Auditor Independence, the most frequently, makes the debate of auditor rotation. This auditor rotation is related to the company activity for doing auditor switching. Some previous studies showed that switching auditors leads to the various ...
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Junaidi Junaidi,Bambang Hartadi,Priyo Sajarwo Yurianto,Nurdiono Nurdiono
Pág. 291 - 300
This research empirically re-tests the effects of auditor reputation, client?s financial condition, and potential intensive economy on artificial auditor rotation. The issue of audit quality is still interesting for the researchers to empirical...
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Junaidi Junaidi,Harun Pamungkas Apriyanto,Nurdiono Nurdiono,Eko Suwardi
Pág. 439 - 448
This study aimed to examine the effect of auditor tenure in artificial rotation on audit quality. Tenure shows the relationship between the audit firms and a client that is measured in years. Artificial rotation of auditor (audit firm) indicates a condit...
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