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Journal articles on the topic 'Audit firm'

Author: Grafiati

Published: 4 June 2021

Last updated: 25 July 2025

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1

Onatuyeh, Edwin, Sunday Aniefor, Catherine Orife, Lucky Ogbolu, and Elizabeth Osevwe-Okoroyibo. "The impact of auditor attributes and firm size on financial reporting timeliness of listed firms." Investment Management and Financial Innovations 21, no. 4 (2024): 116–27. http://dx.doi.org/10.21511/imfi.21(4).2024.10.

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This empirical study examines the impact of auditor attributes and firm size on financial reporting timeliness among listed firms in Nigeria. The study employs an ex-post facto type of research, with a quantitative design covering a ten-year period (2013–2022). The sample size comprises sixty-six (66) non-financial firms listed on the Nigerian Exchange Group (NGX). Based on data extracted from the audited annual reports of the sampled sixty-six firms, the robust regression model results reveal that joint audits contributed considerably to shorter financial reporting lags, underscoring the valu

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de Jong, Bas, Steven Hijink, and Lars in ’t Veld. "Mandatory Audit Firm Rotation for Listed Companies: The Effects in the Netherlands." European Business Organization Law Review 21, no. 4 (2020): 937–66. http://dx.doi.org/10.1007/s40804-020-00193-w.

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AbstractThe Audit Regulation was adopted in 2014 to address many of the perceived failings in the market for statutory audits. It introduced mandatory audit firm rotation for public-interest entities, including listed companies, as of 17 June 2020/2023. Mandatory audit firm rotation was also considered by the Dutch legislator in 2012. Therefore, many Dutch listed companies had already switched audit firm in anticipation of the national requirement. In this article, we investigate the effects of mandatory audit firm rotation in the Netherlands by examining the financial reports of Dutch listed

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Nurwulan, Liza Laila, and Helen Maulida. "HOW DO REMOTE AUDIT AND CLIENT COMPANY SIZE AFFECT AUDIT FEES?" Jurnal Riset Akuntansi Kontemporer 15, no. 1 (2023): 108–13. http://dx.doi.org/10.23969/jrak.v15i1.6596.

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This research aims at determining the influence of remote audits and client company size on audit fees at public accounting firms in Pekanbaru. The sample used was Public Accounting Firm (KAP). Based on the results of the research conducted, it can be concluded that there was no relationship between the implementation of the remote audits with the client company size. The implementation of Remote Audits did not have a significant effect on audit fees at the Public Accounting Firm. Then, Client Company Size affected the audit fees at the Public Accounting Firm. While, Remote Audits and Client C

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Basioudis, Ilias G., Beatriz Cuellar-Fernández, and Javier Garcia-Lacalle. "Implementing mandatory audit firm rotation: Effects on audit and non-audit fees." Revista de Contabilidad 27, no. 1 (2024): 174–92. http://dx.doi.org/10.6018/rcsar.491481.

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The 2014 reform of the European Union (EU) regulation on auditing includes mandatory audit firm rotation and a significant limitation of the provision of non-audit services by the audit firm to their existing clients. This paper analyses the changes in audit fees, and non-audit fees, as well as in their proportion, when there is a switch of audit firms, before and after the new regulation. The analysis is carried out for the Spanish-listed companies from 2011 to 2018 using two types of analyses, descriptive/comparative and multivariate, panel data, and regressions. As expected, the new EU regu

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Achyarsyah, Padri, and Molina Molina. "Audit Firm Tenure, Audit Firm Size and Audit Quality." Global Journal of Business and Social Science Review Vol. 2(4) 2014 2, no. 4 (2014): 69–76. http://dx.doi.org/10.35609/gjbssr.2014.2.4(8).

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Objective - The objective of this paper is to examine the effect of audit firm tenure and audit firm size on audit quality. This study applies explanatory research in which questionnaire and interviews serve as the primary data. The population of this study is public accounting firms which are registered in the Indonesian capital market. Methodology/Technique - The study presents a survey using professional auditors. The multiple regression methode is used to conduct an hypothesis test of the effect of audit firm tenure and audit firm size on audit quality. Findings - The result of study depic

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Elder, Randal J., Suzanne Lowensohn, and Jacqueline L. Reck. "Audit Firm Rotation, Auditor Specialization, and Audit Quality in the Municipal Audit Context." Journal of Governmental & Nonprofit Accounting 4, no. 1 (2015): 73–100. http://dx.doi.org/10.2308/ogna-51188.

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ABSTRACT The topic of audit firm rotation has been debated internationally for several decades. To inform the debate, we study the effects of audit firm rotation policies on audit quality in a government audit market. Using audit firm rotation data and audit quality measures from the Florida government audit market, a setting where procurement policies vary, we find that rotation policies are indirectly associated with higher audit quality. In particular, mediation analysis suggests that the consequences of policies that encourage Florida municipalities to consider rotation impact audit qualit

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Bills, Kenneth L., Lauren M. Cunningham, and Linda A. Myers. "Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees." Accounting Review 91, no. 3 (2015): 767–92. http://dx.doi.org/10.2308/accr-51228.

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ABSTRACT In this study, we examine the benefits of membership in an accounting firm association, network, or alliance (collectively referred to as “an association”). Associations provide member accounting firms with numerous benefits, including access to the expertise of professionals from other independent member firms, joint conferences and technical trainings, assistance in dealing with staffing and geographic limitations, and the ability to use the association name in marketing materials. We expect these benefits to result in higher-quality audits and higher audit fees (or audit fee premiu

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Nainggolan, Yohanna, and Ferica Christinawati Putri Putri. "Faktor Yang Mempengaruhi Kualitas Audit Industri Perbankan Indonesia." Jurnal Maneksi 13, no. 2 (2024): 310–18. http://dx.doi.org/10.31959/jm.v13i2.2251.

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The quality of an audit is an evaluation of the procedures and outcomes of the audit process conducted by an auditor. Thils relselarch ils a typel of quantiltatilvel relselarch. This research aims to identify and analyze the influence of audit tenure, firm size, and public accounting firm size on audit quality in banking companies listed on the Indonesia Stock Exchange. Thel populatilon iln thils relselarch ils bankilng companilels lilsteld on thel Ilndonelsila Stock Elxchangel iln 2018-2022. Samplel sellelctilon usilng a purposilvel samplilng melthod. Thel numbelr of samplels sellelcteld was

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Lennox, Clive S., and Chul W. Park. "Audit Firm Appointments, Audit Firm Alumni, and Audit Committee Independence*." Contemporary Accounting Research 24, no. 1 (2007): 235–58. http://dx.doi.org/10.1506/f024-686l-7233-n62j.

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Choi, Jong-Hag, Chansog (Francis) Kim, Jeong-Bon Kim, and Yoonseok Zang. "Audit Office Size, Audit Quality, and Audit Pricing." AUDITING: A Journal of Practice & Theory 29, no. 1 (2010): 73–97. http://dx.doi.org/10.2308/aud.2010.29.1.73.

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SUMMARY: Using a large sample of U.S. audit client firms over the period 2000–2005, this paper investigates whether and how the size of a local practice office within an audit firm (hereafter, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and auditor industry leadership at the city or office level. For our empirical tests, audit quality is measured by unsigned abnormal accruals, and the office size is measured in two different ways: one based on the number of audit clients in each office

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Yahaya, Onipe Adabenege. "The Impact of Board Power on Audit Quality in Nigeria." Journal of Organizations and Markets 29, no. 4 (2025): 247–76. https://doi.org/10.5281/zenodo.15305353.

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This study investigates the impact of board power on audit quality in 150 Nigerian publicly traded companies, motivated by growing concerns over the influence of corporate boards on financial oversight and the credibility of financial reporting. Despite regulatory efforts to strengthen corporate governance in Nigeria, the effectiveness of board structures in enhancing audit quality remains unclear. The primary objective of this research is to examine whether varying degrees of board power, measured through board independence, board size, and the presence of women directors, affect the quality

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Chui, Lawrence, Oksana Kim, and Byron J. Pike. "The Effect of Audit Duality on Audit Quality." Journal of International Accounting Research 19, no. 2 (2020): 65–89. http://dx.doi.org/10.2308/jiar-19-523.

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ABSTRACT The Russian regulatory environment offers a unique audit duality situation in which public companies receive two separate financial statement audits by the same audit firm: one based on Russian Accounting Standards (RAS) and the other on International Financial Reporting Standards (IFRS). We assess whether audit duality influences audit quality, measured by modifications to the standard audit report. Using a sample of public Russian companies from 2004 to 2016, we find that audit duality significantly reduces auditors' propensity to modify the audit opinions for both the RAS and IFRS

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Huang, Hua-Wei, K. Raghunandan, Ting-Chiao Huang, and Jeng-Ren Chiou. "Fee Discounting and Audit Quality Following Audit Firm and Audit Partner Changes: Chinese Evidence." Accounting Review 90, no. 4 (2014): 1517–46. http://dx.doi.org/10.2308/accr-50958.

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ABSTRACT Issues related to low-balling of initial year audit fees and the resultant impact on audit quality have received significant attention from regulators in many countries. Using 9,684 observations from China during the years 2002–2011, we find that there is a significant initial year audit fee discount following an audit firm change when both of the signing audit partners are different from the prior year. The evidence is mixed if one or both of the signing partners from the prior year also moves with the client to the new audit firm. We find evidence of audit fee discounting in our ana

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Yoga Putra Meyditiya, Fauziyah Fauziyah, and Nur Rahmanti Ratih. "ANALISIS FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT." Jurnal Ilmiah Manajemen dan Akuntansi 2, no. 4 (2025): 01–12. https://doi.org/10.69714/ymf86505.

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This study aims to examine the influence of firm size, audit fees, audit tenure, audit committee, and auditor switching on the quality of audits. The research employs a quantitative method, using secondary data sourced from annual reports of companies in the transportation and logistics sector listed on the Indonesia Stock Exchange for the period of 2021–2023. The sample was selected using purposive sampling, resulting in 23 companies and yielding 69 observational data points. After eliminating one outlier, the final dataset comprised 68 observations. The results reveal that firm size, audit f

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Kim, Sook, Seon Kim, Dong Lee, and Seung Yoo. "How Investors Perceive Mandatory Audit Firm Rotation in Korea." Sustainability 11, no. 4 (2019): 1089. http://dx.doi.org/10.3390/su11041089.

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Credible audit quality is a precondition for a firm’s sustainability. External auditors offer assurance with regard to the uncertain factors that can jeopardize a firm’s sustainability and provide audit opinions that help investors assess risk. After the global crisis and accounting scandals, mandatory audit firm rotation has been implemented globally. However, few studies have investigated either the cost or the benefit of mandatory audit firm rotation. Prior studies provide only indirect evidence on the effects of audit firm tenure on audit quality/perceived audit quality. By discussing prio

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Aziz, Atif, Syed Muhammad Salman, Muhmmad Hassan, Muhammad Kamran Younus, and Humayun Fareed Uddin. "The Impact of Audit Firm Size, Auditor Independence and Financial Expertise on Earning Quality: Mediating Role of Audit Quality." iRASD Journal of Economics 5, no. 4 (2023): 1075–86. http://dx.doi.org/10.52131/joe.2023.0504.0180.

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Earning quality of organization depends upon the audit quality and could be achieved using auditors’ expertise and firm size and this aspect demands the emphasis of new researchers. Hence, the current article investigates the effects of auditors’ independence, audit firm size and auditors’ financial expertise on earning quality of the manufacturing industry in Malaysia. The article also explores the mediating role of audit quality among auditors’ independence, audit firm size, auditors’ financial expertise and earning quality of the manufacturing industry in Malaysia. The study gets the data f

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Krauß, Patrick, and Henning Zülch. "The relation of auditor tenure to audit quality: Empirical evidence from the German audit market." Journal of Governance and Regulation 2, no. 1 (2013): 27–43. http://dx.doi.org/10.22495/jgr_v2_i1_p2.

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This study investigates whether and how the length of an auditor-client relationship affects audit quality. Using a sample of 1,071 firm observations of large listed companies for the sample period of 2005 to 2011, the study is one of the first to empirically analyze this auditing issue for the German audit market. The empirical results demonstrate that neither short term nor long term audit firm tenure seems to be a significant factor with regard to audit quality in Germany. In the wake of the ongoing discussion in the European Union regarding the optimal audit tenure length for the quality o

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Chen, Jengfang, Hsihui Chang, Hsin-Chi Chen, and Sungsoo Kim. "The Effect of Supply Chain Knowledge Spillovers on Audit Pricing." Journal of Management Accounting Research 26, no. 1 (2013): 83–100. http://dx.doi.org/10.2308/jmar-50646.

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ABSTRACT We present evidence on the effect of audit firms' supply chain knowledge spillover on audit pricing. Analyzing data from Audit Analytics and Compustat for the seven-year period from 2003 to 2009, we find that audit firms' supply chain knowledge has a negative effect on audit fees. Specifically, an audit firm with more supply chain knowledge charges lower audit fees to its clients when the firm also audits its clients' major buyers. In addition, we find that the fee discount is greater when the audit firm possesses major buyer-related supply chain knowledge at the office level compared

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Heckman, James J. "Detecting Discrimination." Journal of Economic Perspectives 12, no. 2 (1998): 101–16. http://dx.doi.org/10.1257/jep.12.2.101.

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The evidence on discrimination produced from the audit method is examined. Audits survey the average firm and not the marginal firm which determines the level of market discrimination. Taken on its own terms, there is little evidence of labor market discrimination from audit methods. The validity of audit methods is critically dependent on unverified assumptions about equality across race/gender groups of the distributions of unobserved (by audit designers) productivity components acted on by firms and about the way labor markets work. Audits can find discrimination when none exists and can di

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Lubna Irhamna, M. Aryo Arifin, and Nurmala Nurmala. "Analisis Audit Tenure, Ukuran Perusahaan, dan Audit DeIay terhadap KuaIitas Audit pada Perusahaan Subsektor Pertambangan Batubara yang Terdaftar di BEI." Reviu Akuntansi, Manajemen, dan Bisnis 4, no. 1 (2024): 131–43. http://dx.doi.org/10.35912/rambis.v4i1.3360.

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Purpose: This study tests the hypothesis of audit tenure analysis of the effect of firm size and audit delay on audit quality in coal subsector mining companies listed on the Indonesia Stock Exchange. Research methodology: This study used quantitative data from 18 companies listed on the Indonesian Stock Exchange. The sampling technique used a purposive sampling method, and the samples that met the criteria for research were 13 companies over five years, totaling 65 financial reports for the 2018-2022 period. methods of SPSS 27. Data were collected from the documentation. Results: The results

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Tjun, Tjun. "PENGARUH TENOR, UKURAN, DAN SPESIALISASI KANTOR AKUNTAN PUBLIK TERHADAP KUALITAS AUDIT." Jurnal Muara Ilmu Ekonomi dan Bisnis 2, no. 2 (2019): 463. http://dx.doi.org/10.24912/jmieb.v2i2.1747.

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This study is to examine how far audit firm tenure, audit firm size and audit firm specialist influenced audit quality partially and simultaneously. This study used manufacturing companies in Indonesian Stock of Exhanges during period 2012-2016 as samples. Data analysis conducted with multiple regression models. The result proved that audit firm tenure, audit firm size and audit firm specialist influenced audit quality simultaneously. This study proved that audit firm tenure and audit firm specialist influenced audit quality partially, meanwhile audit firm size did not influenced audit quality

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Ittonen, Kim, Emma-Riikka Myllymäki, and Per Christen Tronnes. "Banks’ audit committees, audit firm alumni and fees paid to audit firm." Managerial Auditing Journal 34, no. 7 (2019): 783–807. http://dx.doi.org/10.1108/maj-01-2018-1766.

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Purpose This paper focuses on bank audit committees and examines whether audit committee members who are former auditors are associated with the acquisition of audit and non-audit services from their former employers. Design/methodology/approach The study empirically examines a sample of large banks that are included in the S&P Composite 1500. Findings The paper reports significantly lower audit fees and a higher proportion of non-audit fees to total fees when the audit committee chair is an alumnus of the incumbent audit firm. Moreover, additional analysis reveals that these findings are

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Olaoye, .C.O, and Oluwatoyin Olusola Alex AKINTAYO. "EFFECT OF AUDIT FIRM CHARACTERISTICS ON FINANCIAL REPORTING QUALITY IN NON-FINANCIAL INSTITUTION IN NIGERIA." International Journal of Recent Research in Commerce Economics and Management 9, no. 3 (2022): 16–26. https://doi.org/10.5281/zenodo.6810580.

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<strong>Abstract:</strong> This study investigated the effect of audit firm characteristics on the financial reporting quality of non-financial institutions in Nigeria for the periods 2014-2018. To achieve this objective an explanatory research design was adopted to gather historical data from the annual financial statement of the selected non-financial financial for the periods in questions. In addition, from the 106 non-financial institutions firms in Nigeria stratified  under seven  segment of;  Oil & Gas, Consumer Services, Consumer Goods, Basic Materials, Technology, He

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Alfraih, Mishari M. "The role of audit quality in firm valuation." International Journal of Law and Management 58, no. 5 (2016): 575–98. http://dx.doi.org/10.1108/ijlma-09-2015-0049.

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Purpose The purpose of this paper is to examine the effect of audit quality on the value relevance of earnings and book value. Because joint audit is mandated for all Kuwait Stock Exchange-listed firms, it is hypothesized that the higher the quality of the audit team (as measured by the number of Big 4 audit firms in the joint audit team), the higher the value relevance of earnings and book values for equity valuation. Design/methodology/approach Consistent with prior research, the value relevance of earnings and book value is measured by the adjusted R2 derived from the Ohlson’s 1995 regressi

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Allen, Robert D., and Randal J. Elder. "A Longitudinal Investigation of Auditor Error Projection Decisions." AUDITING: A Journal of Practice & Theory 24, no. 2 (2005): 69–84. http://dx.doi.org/10.2308/aud.2005.24.2.69.

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We investigate auditor error projection decisions based on a sample of audit sampling applications collected from the inventory and accounts receivable workpapers from three large firms for audits during 1994 and 1999. We find an overall decline in the rate of error projection, consistent with the argument that audit quality declined during the period. Error projection rates declined for both Big 5 firms in the sample, but increased for the non-Big 5 regional firm. The results also suggest significant individual firm changes in the treatment of nonprojected errors. The use of immateriality as

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Akinninyi, Patrick Edet, Adebimpe O. Umoren, and Nkanikpo Ibok Ibok. "Effect of Firms’ Attributes on Audit Fees of Financial Service Firms in Nigeria." European Journal of Accounting, Auditing and Finance Research 13, no. 2 (2025): 1–26. https://doi.org/10.37745/ejaafr.2013/vol13n2126.

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The increasing disparity in audit fees, which represent significant expenses for financial service firms, with rising skepticism regarding the value and quality of audits, underscores the need to examine the effect of firm-specific attributes on audit fees. This study investigates how firm size, board size, firm profitability, and firm leverage influence audit fees among financial service firms in Nigeria. Secondary data were collected from a purposive sample of 15 firms listed on the Nigerian Exchange Group over the 2013–2023 period, comprising 165 firm-year observations. Utilizing descriptiv

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Vaihekoski, Mika, and Habeeb Yahya. "Environmental, Social, and Governance (ESG) and Firm Valuation: The Moderating Role of Audit Quality." Journal of Risk and Financial Management 18, no. 3 (2025): 148. https://doi.org/10.3390/jrfm18030148.

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This paper investigates whether the external audit quality has an impact on the link between ESG performance and firm valuation using a sample of publicly listed Nordic firms. The results from a fixed-effect panel regression show that higher ESG scores lead to higher valuation when a Big Four audit firm is engaged as the external auditor, highlighting the impact of audit quality on the the reliability of the ESG evaluation. The finding highlights the importance of intense external audits in reinforcing investors’ confidence in ESG–firm valuation assessment.

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Buttang, Melky Edward. "PENGARUH STRUKTUR KEPEMILIKAN ASING DAN KUALITAS AUDIT TERHADAP NILAI PERUSAHAAN YANG DIMEDIASI OLEH MYOPIC BEHAVIOUR." AJAR 3, no. 02 (2020): 188–218. http://dx.doi.org/10.35129/ajar.v3i02.129.

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This study aims to examine the effect of foreign ownership structure and audit quality on firm value that is tested directly or through myopic behavior. The sample used in this study is non-financial companies listed on the Indonesia Stock Exchange from 2013-2017. The sample was selected using the purposive sampling method, with a total sample of 150 companies. Data analysis is done through path analysis. The results showed that foreign ownership structure has a negative and significant effect on myopic behavior, audit quality has a negative and significant effect on myopic behavior, and forei

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Anggraini, Anggi Ratna. "Dilema Praktik Kantor Akuntan Publik: Pertautan Antara Keberlangsungan Hidup dengan Kualitas Audit." Jurnal Ekonomi Modernisasi 14, no. 3 (2018): 177–94. http://dx.doi.org/10.21067/jem.v14i3.2835.

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This research focuses on the dilemma of small Public Accounting Firms in maintaining their survival, but still maintaining their audit quality. This research is qualitative research with interpretive paradigm and the case study method. This study shows how Public Accounting Firm X faces a dilemma situation when auditing small clients with low fees, while maintaining their audit quality. Public Accounting Firm X in its survival growth strategy uses a "zebra", a "radar" and a business diamond strategy. Public Accounting Firm X itself has a dilemma when faced with a small client who can only pay

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Candra, Heryanto, and Yanuar Ramadhan. "Penentuan Audit Opini Kelangsungan Hidup Pada Perusahaan Sektor Transportasi Yang Terdaftar Pada Bursa Efek Indonesia." E-Jurnal Akuntansi 32, no. 6 (2022): 1550. http://dx.doi.org/10.24843/eja.2022.v32.i06.p12.

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The research is based on the phenomenon which states that there are 35 problematic companies that receive going concern audits on the Indonesia Stock Exchange. This study aims to examine and analyze the effect of firm growth, firm size, and leverage on going-concern audit opinion. Aviation sector companies listed on the IDX for the 2016-2020 period are sampled in this study. The method of data analysis in this study uses logistic regression because there is a dummy variable as an indicator of the dependent variable. The results of the analysis test showed that the variables of company growth a

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Sven-Olof, Collin, and Gertsson Nellie. "THE PARTNERSHIP STRUCTURE OF THE AUDIT FIRM: GOVERNANCE OF AUDIT FIRMS AND ITS IMPLICATIONS ON THE AUDIT FIRM AND AUDIT QUALITY." Вчені записки ХГУ «НУА» 27 (April 17, 2021): 157–80. https://doi.org/10.5281/zenodo.4698966.

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The relationship between the client and the auditor could explain variance in audit quality. We propose a complimentary explanation, with a focus on the governance of the audit firm. Audit firms are governed by partners and its partnership structure. We explore theoretically how the number of partners and especially, how the partnership concentration, i.e., number of partners/number of auditors and experts in an audit firm, influence the audit firm and the audit quality. We find that both number of partners and partnership concentration influence the partners and the organisation towards more

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Bills, Kenneth L., and Lauren M. Cunningham. "How Small Audit Firm Membership in Associations, Networks, and Alliances Can Impact Audit Quality and Audit Fees." Current Issues in Auditing 9, no. 2 (2015): P29—P35. http://dx.doi.org/10.2308/ciia-51278.

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SUMMARY This article summarizes “Small Audit Firm Membership in Associations, Networks, and Alliances: Implications for Audit Quality and Audit Fees” (Bills, Cunningham, Myers 2015), which examines the association between small audit firm membership in an association, network, or alliance (collectively referred to as an “association”), audit quality, and audit fees. We find that small audit firm association members provide higher-quality audits and charge higher fees than small audit firms that are not members of an association. When compared to similarly sized clients audited by the Big 4, we

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Nurfadilla, Samsinar, and Masnawaty S. "Analysis of Procedure Implementation Performance Audit by Yaniswar Public Accounting Office and Makassar Branch Partners." Muhasabatuna : Jurnal Akuntansi Syariah 6, no. 2 (2024): 275–82. https://doi.org/10.54471/muhasabatuna.v6i2.2741.

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The aim of this study For analyze How Application Performance Audit Procedures carried out by the Public Accounting Firm Yaniswar Dan Rekan Makassar Branch (Case Study of Performance Audit at RSUD Prof. Dr. HM Anwar Makkatutu Regency Bantaeng ). The variable that becomes the focus of this research is application performance audit procedures carried out by the Yaniswar Dan Rekan Branch Public Accounting Firm with use studies Performance Audit case at RSUD Prof. Dr. HM Anwar Makkatutu Regency Bantaeng. Population in this research is an auditor. Retrieval technique sample used is purposive sampli

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Ha, Thi Phuong Dung, and Manh Dung Tran. "THE IMPACT OF AUDIT FEES ON THE QUALITY OF AUDIT SERVICES OF PUBLIC INTEREST ENTITIES IN VIETNAM." Financial and credit activity problems of theory and practice 2, no. 61 (2025): 168–79. https://doi.org/10.55643/fcaptp.2.61.2025.4615.

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This study was conducted to assess the impact of audit fees on the quality of auditing services for public interest entities in Vietnam. Data was collected from 25 auditing firms accepted to audit public interest entities in Vietnam, with sufficient survey data for the period 2016-2023. The quantitative results showed that there are 4 main factors that affect the quality of audit services in descending order: reputation/prestige of the auditing firm, qualification of auditors, audit service fees, and size of the auditing firm. Based on these results, the authors propose some recommendations to

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Ha, Thi Phuong Dung, Thi Huong Dao, Xuan Kien Pham, and Thi Van Anh Duong. "DETERMINING THE FACTORS AFFECTING THE AUDIT QUALITY OF VIETNAMESE-LISTED COMPANIES." Financial and credit activity problems of theory and practice 2, no. 61 (2025): 155–67. https://doi.org/10.55643/fcaptp.2.61.2025.4668.

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The development of the financial market requires transparency and honesty of financial information. Information in financial reporting will directly or indirectly affect the rights or decisions of investors. Independent auditors have a very important role in assessing the honesty and reasonableness of financial reporting of enterprises, but there are still risks. This article focuses on determining factors affecting audit quality in Vietnamese listed companies, in the context of many cases related to the quality of audits of financial reporting of listed companies on the Vietnamese stock excha

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Muchamad Syafruddi, Faza Zanuba Khofsoh, and Haryani Haryani. "Perspektif Rotasi Audit Dan Kualitas Audit Ditinjau Dari Mitra Audit Dan Perusahaan Audit." Akuntansi 3, no. 2 (2024): 163–78. http://dx.doi.org/10.55606/akuntansi.v3i2.1999.

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The function of auditing on reporting the financial condition of clients is vital. Therefore, a sustainable improvement on the contribution of successor and predecessor auditors during succession must not be ignored. This study aimed to investigate the connection between audit rotations and the quality of financial report, which is believed to be influential to the function of auditing. Research in this study was conducted using a multivariate regression analysis on the population of manufacturing companies listed in the Indonesia Stock Exchange from the year 2018 to 2022. By applying purposiv

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Mahdavi, Gholamhossein, Abbas Ali Daryaei, and David McMillan. "Audit firm, retain or rotation? (client and audit firm perspectives)." Cogent Economics & Finance 5, no. 1 (2017): 1313559. http://dx.doi.org/10.1080/23322039.2017.1313559.

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Cruz, Michael Steve. "Employing Internal Audit System towards Business Sustainability: Evaluating its Impact on the Triple Bottom Line Perspective in the Manufacturing Industry." Journal of Business and Management Studies 4, no. 3 (2022): 80–90. http://dx.doi.org/10.32996/jbms.2022.4.3.8.

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This study aims to formulate a model to show how Internal audit implementation affects the Triple Bottom Line Business Sustainability of Manufacturing Companies in the National Capital Region (NCR) Area. These factors are categorized into three: (1) Financial Performance, (2) Corporate Social Responsibility, and (3) Environmental Consciousness. Moreover, it indicated some additional factors that could affect, such as net worth, firm size, and years of operation. This study stems from the lack of clarity based on existing studies on the practical contribution of internal audits to firm performa

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Bhaskar, Lori Shefchik, Joseph H. Schroeder, and Marcy L. Shepardson. "Integration of Internal Control and Financial Statement Audits: Are Two Audits Better than One?" Accounting Review 94, no. 2 (2018): 53–81. http://dx.doi.org/10.2308/accr-52197.

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ABSTRACT The quality of financial statement (FS) audits integrated with audits of internal controls over financial reporting (ICFR) depends upon the quality of ICFR information used in, and its integration into, FS audits. Recent research and PCAOB inspections find auditors underreport existing ICFR weaknesses and perform insufficient testing to address identified risks, suggesting integrated audits—in which substantial ICFR testing is required—may result in lower FS audit quality than FS-only audits. We compare a 2007–2013 sample of small U.S. public company firm-years receiving integrated au

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Yahaya, Onipe Adabenege. "Do female directors matter in the link between audit quality and intellectual capital reporting?" Journal of Accountancy Research 15, no. 3 (2025): 184–216. https://doi.org/10.5281/zenodo.14966459.

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This study examines whether female directors moderate the relationship between audit quality and intellectual capital reporting (ICR) in 152 publicly traded firms in Nigeria. Given the growing emphasis on corporate transparency and governance, understanding the role of board gender diversity in financial reporting practices is crucial. The study covers 2014–2023 and utilizes a panel dataset of firms listed on the Nigerian Exchange. A fixed effects regression model is employed to assess the impact of audit quality on ICR and the moderating role of female directors. The findings reveal tha

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Putri, Arie Pratania, Ricky Utomo, Yosevin Yovenia, and Ayu Cindi Novika. "Ukuran Perusahaan, Komite Audit, Opini Audit, Ukuran KAP dan Audit Delay di Perusahaan Transportasi." E-Jurnal Akuntansi 31, no. 6 (2021): 1401. http://dx.doi.org/10.24843/eja.2021.v31.i06.p04.

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The purpose of the study is to analyze the effect of the Size of Company, Audit Committee, Audit Opinion and the Size of Public Accountant Firm on Audit Delay in Transportation Companies in Indonesia. Quantitative methods are used in the analysis of this study.The use of purposive sampling technique leaves 28 companies from 46 populations companies, so that the total of samples in this analysis are 84 data. As the dependent variable (Audit Delay) is dummy variable, logistic regression is used in the research process. The result of this study is that partially the independent variable that has

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Christensen, Brant E., Randal J. Elder, and Steven M. Glover. "Insights into Large Audit Firm Sampling Policies." Current Issues in Auditing 9, no. 2 (2015): P7—P18. http://dx.doi.org/10.2308/ciia-51223.

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SUMMARY Changes in the audit profession after Sarbanes-Oxley, including mandatory audits of internal control over financial reporting and PCAOB oversight and inspection of audit work, have potentially changed the nature and extent of audit sampling in the largest accounting firms. In our study, “Behind the Numbers: Insights into Large Audit Firm Sampling Policies” (Christensen, Elder, and Glover 2015), we administered an extensive, open-ended survey to the national offices of the Big 4 and two other international accounting firms regarding their firm's audit sampling policies. We find variatio

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Kitiwong, Weerapong, and Naruanard Sarapaivanich. "Consequences of the implementation of expanded audit reports with key audit matters (KAMs) on audit quality." Managerial Auditing Journal 35, no. 8 (2020): 1095–119. http://dx.doi.org/10.1108/maj-09-2019-2410.

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Purpose This paper aims to ask whether the implementation of the expanded auditor’s report, which included a requirement to disclose key audit matters (KAMs) in Thailand since 2016, has improved audit quality. Design/methodology/approach To answer this question, the authors examined audit quality two years before and two years after its adoption by analysing 1,519 firm-year observations obtained from 312 companies. The authors applied logistic regression analyses to the firm-year observations. Findings The authors found some weak evidence that KAMs disclosure improved audit quality because of

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Hollingsworth, Carl W., Terry L. Neal, and Colin D. Reid. "The Effect of Office Changes within Audit Firms on Clients' Audit Quality and Audit Fees." AUDITING: A Journal of Practice & Theory 39, no. 1 (2020): 71–99. http://dx.doi.org/10.2308/ajpt-52591.

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SUMMARY While prior research has examined audit firm and audit partner rotation, we have little evidence on the impact of within-firm engagement team disruptions on the audit. To examine these disruptions, we identify a unique sample of companies where the audit firm issuing office changed but the audit firm did not change and investigate the effect of these changes on the audit. Our results indicate that companies that have a change in their audit firm's issuing office exhibit a decrease in audit quality and an increase in audit fees. In additional analysis, we partition office changes into t

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Satiman, Satiman, and Kota Novia. "The Effect of The Audit Committee, Company Size and Audit Tenure on Earnings Management." EAJ (Economic and Accounting Journal) 6, no. 1 (2023): 1–8. http://dx.doi.org/10.32493/eaj.v6i1.y2023.p1-8.

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This study aims to empirically test and empirically prove audit committees' effectiveness, firm size, and tenure audits on earnings management. The population in this study are companies in the goods and consumption industry sector listed on the Indonesia Stock Exchange. The sample selection method in this study used a purposive sampling method. This study's total number of samples was 15 goods and industrial consumption companies listed on the Indonesia Stock Exchange during the 5-year observation period (2017-2021). The analytical tool for testing the hypothesis is EViews version 10. The dat

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Dennis, Sean A., Denise Dickins, Christine E. Earley, Christine Nolder, and Tammie J. Schaefer. "Comments by the Auditing Standards Committee of the Auditing Section of the American Accounting Association on PCAOB Rulemaking Docket Matter No. 042: PCAOB Release No. 2017-005, Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard— Dividing Responsibility for the Audit with Another Accounting Firm." Current Issues in Auditing 12, no. 1 (2018): C11—C18. http://dx.doi.org/10.2308/ciia-52090.

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SUMMARY On September 26, 2017, the Public Company Accounting Oversight Board (PCAOB) solicited public comments on Proposed Amendments Relating to the Supervision of Audits Involving Other Auditors and Proposed Auditing Standard—Dividing the Responsibility for the Audit with Another Accounting Firm. The supplemental request for comment seeks commenters' views on the proposed amendments and standard related to audits involving accounting firms and individuals other than the accounting firm that issues the audit report. The comment period ended on November 15, 2017. This commentary summarizes the

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Ade Nugra Sahbanta, Ade Nugra Sahbanta, Meutia Dewi, and Tuti Meutia. "Determinan Audit Report Lag Pada Perusahaan Sektor Energi Yang Terdaftar Di BEI." Jurnal Mahasiswa Akuntansi Samudra 4, no. 1 (2023): 24–34. http://dx.doi.org/10.33059/jmas.v4i1.7321.

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This study intends to discuss the factors that influence Audit Report Lag in energy sector companies listed on the Indonesia Stock Exchange. This research was conducted at Energy Sector Companies Listed on the Indonesia Stock Exchange using secondary data obtained from published company financial reports. The data analysis method used is multiple linear regression and uses a statistical tool, namely SPSS (Statistical Product And Service Solutions) software. The results of the study show that firm size has a significant effect on audit report lag, leverage has a significant effect on audit repo

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Bik, Olof, and Reggy Hooghiemstra. "Cultural Differences in Auditors' Compliance with Audit Firm Policy on Fraud Risk Assessment Procedures." AUDITING: A Journal of Practice & Theory 37, no. 4 (2018): 25–48. http://dx.doi.org/10.2308/ajpt-51998.

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SUMMARY Internationally operating audit firms rely heavily on global firm policies and audit methodologies to ensure consistency of audits across the globe. However, cultural differences are likely to affect auditors' compliance with such firm-wide systems of control. In this study we use proprietary data from a Big 4's internal quality reviews, involving 1,152 audit engagements from 29 countries, to assess the impact of cross-national cultural differences on auditors' compliance (or not) with the firm's policy in a specific yet crucial and culturally susceptible area of the audit process: fra

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Falikhatun, Falikhatun, Devi Mulia Kumalasari, and Anis Wijayanto. "CORPORATE GOVERNANCE AND FIRM VALUE." Stability: Journal of Management and Business 3, no. 2 (2020): 1–7. http://dx.doi.org/10.26877/sta.v3i2.7776.

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AbstrakTujuan penelitian ini untuk memperoleh bukti empiris tentang pengaruh Corporate Governance terhadap firm value. Metode penelitian ini dalam pengumpulan data digunakan data kuantitatif dengan metode purposive sampling. Sampel yang digunakan adalah perusahaan manufaktur yang terdaftar di BEI periode 2014 sampai 2017, yang menghasilkan 316 perusahaan. Analisis data menggunakan regresi linear berganda. Kesimpulan dari penelitian ini, menunjukan hasil bahwa Corporate Governance yang diproksikan komisaris independen dan dewan direksi berpengaruh positif terhadap firm value, sedangkan komite a

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Muhsin, Muhsin, Suryantini Suryantini, and Sri Syabanita Elida. "THE INFLUENCE OF COMPANY SIZE, KAP SIZE, AND AUDIT COMMITTEE, ON AUDIT FEE." International Journal of Economy, Education and Entrepreneurship (IJE3) 4, no. 1 (2024): 264–73. http://dx.doi.org/10.53067/ije3.v4i1.231.

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This research examines the impact of Company Size (UP), Public Accounting Firm Size (UK), and the Existence of an Audit Committee (KA) on Audit Fees in banking companies listed on the Indonesia Stock Exchange (BEI) during the 2016-2019 period. By using the Structural Equation Modeling (SEM) method with the Partial Least Square (PLS) approach via WarpPLS 8.0 software, the main findings show that UP, UK, and KA have a significant effect on Audit Fees. The analysis confirms that company size (UP) is an important factor for auditors in determining the amount of audit fees because it influences the

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