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28.058  Articles
1 of 2.807 pages  |  10  records  |  more records»
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 indepen... see more

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 conditi... see more

AbstractThis research aims to analyze the effect of audit tenure, the size of the Public Accounting Firm, and rotation audit to audit quality. The population of this research is banks listed on the Indonesia Stock Exchange from 2009-2015. The data were an... see more

The aim of this study is to examine empirically the affect of audit tenure, audit rotation and public accounting firm size towards audit quality. Audit quality is proxied by using a going concern opinion which is an auditor’s opinion that explain a going ... see more

This paper aimed at reviewing literature on the effect of mandatory auditor rotation on audit quality by bringing out the mediating effect of auditor independence on this relationship. The review utilized published papers and articles on various accountin... see more

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 exten... see more

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 exten... see more

This study aims to investigate whether the Government Regulations No 20 the Year 2015 regarding the rotation of auditors will affect auditor independence. This study conducted observations on mining companies listed on the IDX by dividing into two observa... see more

The problem of audit quality of auditor in Indonesia public accountant firm is there are some cases about auditor complicity to error and fraud in company financial report and cases about freezing of public accountant firm because offence agains... see more

1 of 2.807 pages  |  10  records  |  more records»