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Ayman Shehadeh, Mahmoud Daoud Daoud Nassar, Husam Shrouf and Mohammad Haroun Sharairi
The primary objective of this research was to investigate the potential moderating role of audit fees in the relationship between audit committee characteristics and earnings management. Specifically, this study aimed to establish connections between aud...
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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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Dewi Saptantinah PA,Aris Eddy Sarwono
Pág. p.89 - 96
Penelitian ini bertujuan untuk mengetahui beberapa faktor yang mempengaruhi kualitas hasil audit yang dimoderasi oleh time budget pressure. Faktor-faktor yang digunakan sebagai variabel independen adalah fee audit dan pengalaman audit, variabel dependenn...
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Ade Trisyanto
Pág. p.266 - 278
Informasi keuangan yang sifatnya kuantitatif bagi pihak internal maupun eksternal dirangkum dalam output yang harus relevan serta dapat diandalkan. Auditor dalam melaksanakan tugas pemeriksaannya harus berpedoman pada standar audit yang telah ditetapkan ...
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Dody Hapsoro,Tiara Rani Santoso
Pág. 143 - 152
The increased fraud of financial statements shows the low role of external auditors in providing a quality audit report. The purpose of this paper is to analyze the effect of the length of the audit firm-client relationship, abnormal audit fees and audit...
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Saeid Homayoon,Maryam Hakimzadeh
Pág. 469 - 476
The purpose of this research is to investigate the relationship between audit fee and audit quality in family firms on the Tehran Stock Exchange. The study period is from 2007 to 2014. The sample consists of 30 family firms and 30 non-family firms. To te...
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Toto Rusmanto
Pág. 408 - 414
The objective of this research is to investigate the effect of clients? characteristics -including clients? reputation, clients? audit committee and clients fee contribution- on auditor independence. This research uses qualitative approach. Semi-structur...
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Anna J. Johnson-Snyder, Rajalakshmi Chandrasekran
In this case, students are required to conduct an initial assessment of a potential audit client and provide a well-supported recommendation to the audit partner. Specifically, students are assigned a company and asked to gather and evaluate data on it a...
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Shaowen Hua,Zenghui Liu,Xiaojie Christine Sun,Ji Yu
Pág. 81 - 89
Incoming auditors usually charge less audit fees to obtain the business (audit fee lowballing). Prior research shows that industry expert auditors have better expertise and resources to perform higher quality audit than the non-expert auditors. Consisten...
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