ARTICLE
TITLE

Audit Firm Tenure: How They Affect Audit Quality?

SUMMARY

The role of auditors in maintaining the quality of information is essential for stakeholders, considering that reliable information is a significant milestone in decision making. This study examines the effect of tenure audits in influencing audit quality given independence, objectivity, integrity, competence, and examination results as proxies. Respondents in this study are auditors in public accounting firms who carry out audits to the same company in succession. This study uses the Warp-PLS statistical tool. This study proves that the longer the audit tenure, the higher the audit quality provided by the public accounting firm. The auditor's competence and knowledge regarding the client's business environment and processes are indicated to have increased along with the increase in the duration of the audit period. This study also proves that a long audit tenure will improve audit quality because the auditor already understands the risks, gaps, and scope of work the company owns so that the auditor can maintain integrity in working.

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