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Valentina Lorensa br Sitompul, Firma Kristin Agustina Simanjuntak, Wenny Anggeria Ginting
Pág. 214 - 221
The purpose of this discussion is to review the related audit opinion, company age, profitability, as well as the change of auditors in the manufacturing industry listed on the Indonesia Stock Exchange for the period 2017-2019. Researchers use quantitati...
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Sherly Pinatik
Pág. 55 - 67
The duty of auditor is examining and providing an opinion on the fairness of the financial statements of a business entity based on determining standards. Based on the foregoing, the auditor must maintain audit quality. This study aims to analyze the eff...
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Sherine Marcelline, Mahmuddin Syah Lubis
Pág. 53 - 62
The auditor has a duty to assist or provide information about the objectives required by each shareholder, and other shareholders. The functions and duties of auditors such as tax audits, audits and financial statement analysis, the opinion of a qualifie...
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Hadri Kusuma, Diana Farida
Pág. 29 - 40
This research aims to analyze factors determining the likelihood of auditor switching. The populations in this study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2015-2017. The type of data collected in this research was...
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Arianna S. Pinello, Ara G. Volkan, Justin Franklin, Michael Levatino, Kimberlee Tiernan
Audit Quality Indicators (AQIs), as defined by the Center for Audit Quality, include four different elements:firm leadership and tone at the top; engagement team knowledge, experience, and workload; monitoring; and auditor reporting. AQIs are quantitativ...
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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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Aloisio Rodrigues da Silva, Wellen Kayzi Moraes de Almeida e Silva, Sofia Ines Niveiros
Pág. 89 - 108
El objetivo de esta investigación es identificar los beneficios derivados de la exigencia del cumplimiento de la educación continuada para auditores independientes en la visión de los profesionales registrados en el CNAI asociados al CRCMT. Se conoc...
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Totok Budisantoso,Rahmawati Rahmawati,Bandi Bandi,Agung Nur Probohudono
Pág. 530 - 540
Objective of this research is to examine moderating effect of audit opinion accuracy on relationship between corporate governance and downward auditor switching in five countries of Association of Southeast Asian Nations (ASEAN) region. Sample of this re...
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Zahra Abolverdi,Ali Kheradmand
Pág. 723 - 729
This study aims to evaluate the effect of earnings management on type of auditor report in the companies listed on Tehran Stock Exchange (TSE). To measure earnings management, the modified Jones model based on discretionary accruals is used. The audit re...
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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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