Audit Tenure
The Controversy of Mandatory Audit Firm Rotation: Has Quantitative Accounting Research Misinformed us about the Relationship between Audit Tenure and Audit Quality?
... auditor tenure, and years as a public company. Since audit risk associated with companies that have recently gone public may be higher than companies that have been public for many years but have recently ...
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The Influence of Company Growth, Profitability, Audit Tenure, and Size of Public Accounting Firms on the Acceptance of Going Concern Audit Opinions
... profitability, audit tenure, and the size of the public accounting firm on the acceptance of going-concern audit ...of audit tenure is proxied using AT, which is ...concern audit ...
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The Effect of Fee Audit and Audit Tenure on the Quality of Audits with Asymmetry Information as Intervening Variables
... that, audit quality can also be effect by audit tenure, namely the length of tme the auditor conducts an examination of the financial statement of a company (Rahmina et ...
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Audit Tenure and Investor's Perception on Audit Quality Before and After Implementation of The SA 240
... the audit reports being produced to be ...the audit is very diverse. A good quality of the audit will be reflected in the duration of the audit engagement, according to (Chi and Huang 2005; ...
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The effect of audit tenure, audit rotation, accounting firm size, and client’s company size on audit quality
... of audit tenure, audit rotation, public accounting firm size, and client’s company size on audit ...quality. Audit quality in this study is peroxided by earnings quality which is ...
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Analysis of Audit Tenure, Opinion Shopping, Company Growth, and Debt to Equity Ratio Effect on Audit Going Concern Opinion
... concern audit opinion by auditors to ...(audit tenure, opinion shopping, company growth and debt to equity ratio) to test the acceptance of the audit of going concern by the ...concern ...
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Lowballing Reviewed from Auditor Reputation Factors, Audit Tenure, and Its Impact on Audit Opinion (Case Study at Public Accounting Firm of West Jakarta and South Jakarta)
... investor. Audit tenure is the length of time an auditor conducts audit work individually on a client measured by number of ...Long tenure audit can improve the auditor's competence ...
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Does Audit Tenure, and Audit Firm Industry Specialization Influence Audit Quality?: Evidence From The Manufacturing Industry in Indoensia
... the audit process (Dopuch et ...between audit service provision of the audit firm and fraudulent financial ...between audit tenure and fraud scandals. The change of audit firm ...
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Whistleblowing Intention and Professional Skeptism in Moderating the Effect of Fraud Audit Training and Audit Tenure on Fraud Detection Capabilities
... Fraud audit training and Audit tenure on Fraud detection ...Fraud audit training and Audit tenure on Fraud detection ...Fraud audit training has a positive effect on Fraud ...
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THE EFFECT OF AUDIT TENURE AND FINANCIAL REPORTING QUALITY IN NIGERIA LISTED COMPANIES
... in audit tenure and financial reporting ...that audit tenure is a double- edge sword that has proof from past literatures that longer tenure of audit firm tenure has a ...
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Effects Of Moderating Variables On Audit Tenure And Audit Quality
... that audit quality is increasing along with longer audit ...longer audit tenure, the lower its audit ...fee audit. Fee audit is scale received by the auditor in conducting ...
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Audit Tenure and Audit Quality: the Renewal Sense of Comfort?
... the audit partner rotation to prevent such ...of audit quality, audit partner rotation, and prohibition of conflict of ...on audit partner rotation was initially formulated in the Decree of ...
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Analysis of the Effect of Public Accountant Firm Size, Auditor Tenure, Auditor Rotation, and Type of the Auditor Rotation on the Audit Quality
... Third, individually, variable BIG4, MNDT, and PSEUDO are statistically significant. It implies that public accountant firm size, mandatory rotation, and pseudo mandatory rotation have significant influence on ...
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Impact of non-audit services and tenure regulations on auditor independence and financial reporting quality: evidence from the UK
... long audit tenure impair auditors‟ independence leading them to compromise ...the audit firm tenure in the context of Big4 market ...of audit firm tenure on FRQ is valid in cases ...
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Investigating the relationship between auditor tenure and the size of the audit firm with earnings management in pharmaceutical companies listed in Tehran Stock Exchange
... The audit tenure as an independent variable and with the aim of assessing its effect on auditor's independence on reporting, audit quality and also the level of client's financial reporting ...
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The Impact Of The Joint Provision Of Non-Audit Services On Audit Firm’s Tenure: A Kuwaiti Evidence
... of audit and NAS to audit clients on external auditors' independence in the developing countries' ...the audit literature is sated with studies examining the potential impact of the joint provision ...
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Key words: Industry specialization, audit firm tenure, earnings management, interim financial reports INTRODUCTION
... data. Audit firm has a negative influence on discretionary ...an audit firm with several years auditing, the discretionary accruals are less than those firms having less than four years audit ...
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Audit Partner Tenure and Audit Quality: An Empirical Analysis
... the audit tenure (short – until 3 years, medium –between 4 and eight years, long-over 9 ...short tenure group of companies was higher than that reported by the medium tenure ...long ...
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EFFECT OF TENURE OF AUDIT ON EARNINGS MANAGEMENT OF QUOTED NIGERIAN FIRMS OKEKE-MUOGBO, Gloria Nneka (CNA)
... described audit firm tenure as “the length of the audit- firm-client relationship as of the fiscal year-end covered by the audited financial ...“Audit tenure” as the agreed period of ...
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The Impact of Audit Committee and Shareholder Activism on the Association between Audit-Firm Tenure and Accounting Conservatism
... The increased attention paid to shareholder activism has raised a question about the impact of shareholder activism on firms’ performance and operations. On one hand, prior research documents that shareholder activism ...
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