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Journal articles on the topic 'Audit industry'

Author: Grafiati

Published: 4 June 2021

Last updated: 1 February 2022

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1

Cairney, Timothy D., and Errol G. Stewart. "Audit Fees and Client Industry Homogeneity." AUDITING: A Journal of Practice & Theory 34, no. 4 (2015): 33–57. http://dx.doi.org/10.2308/ajpt-51040.

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SUMMARY This study examines the relationship between a client industry's homogeneity and audit fees. We assume that audit efficiencies occur in audits in industries whose members have similar operations and, therefore, are where auditors benefit from the use of similar audit procedures and experience lower average audit costs. To identify industries with similar operations, we use operational expense homogeneity, which is based on the correlations between the changes in operating expenses among industry members. Adapting a standard fee model (Hay, Knechel, and Wong 2006), we find that homogene

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Stewart, Errol G., and Timothy D. Cairney. "Audit report lag and client industry homogeneity." Managerial Auditing Journal 34, no. 8 (2019): 1008–28. http://dx.doi.org/10.1108/maj-07-2018-1931.

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Purpose This study aims to examine the association between audit report lag (ARL), the length of time between the fiscal year end and the date the auditors’ report is signed, and client industry homogeneity, a measure of the similarity of operations of members of an industry. Design/methodology/approach Regression models are used to test the significance of industry homogeneity on the ARL, of specialists in homogenous industries on the ARL, and the completion of the audits of homogenous industry clients in the year of tightening Securities and Exchange Commission (SEC) filing deadlines. Findin

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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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Cahan, Steven F., Debra C. Jeter, and Vic Naiker. "Are All Industry Specialist Auditors the Same?" AUDITING: A Journal of Practice & Theory 30, no. 4 (2011): 191–222. http://dx.doi.org/10.2308/ajpt-10181.

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SUMMARY We expand upon the traditional market share-based measure of industry specialization by auditors to address the following question: Are industry specialist auditors who obtain their market share by auditing varying proportions of clients in an industry similar in terms of product (audit) quality and price (audit fees)? Our analyses suggest that the audit market is characterized by a type of segmentation in which some specialists pursue product differentiation strategies, focusing more extensively on the acquisition of requisite expertise, while others pursue cost minimization strategie

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Ferguson, Andrew, Gabriel Pündrich, and Adrian Raftery. "Auditor Industry Specialization, Service Bundling, and Partner Effects in a Mining-Dominated City." AUDITING: A Journal of Practice & Theory 33, no. 3 (2014): 153–80. http://dx.doi.org/10.2308/ajpt-50728.

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SUMMARY: This study examines auditor industry specialization effects in Perth, a remote mining town in Australia characterized by a large number of small, homogeneous firms. We consider the impact of leadership by the non-Big 4 auditor BDO Kendalls (BDO) for a sample of 371 mining development stage entities (MDSEs). After controlling for factors known to determine audit fees, we find no evidence of auditor industry leadership fee premiums accruing to BDO, a result robust to a range of sensitivity tests including the broadening of tests Australia-wide. However, when the dependent variable is re

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Dunn, Kimberly, Mark Kohlbeck, and Brian Mayhew. "The impact of market inequality on audit price." Managerial Auditing Journal 34, no. 9 (2019): 1149–72. http://dx.doi.org/10.1108/maj-07-2018-1930.

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Purpose This paper aims to evaluate policymakers’ concerns about the lack of competition in highly concentrated markets for public company audits by examining the association between audit fees and the inequality of Big 4 market shares at both the USA national-industry and city-industry levels. Design/methodology/approach Using publicly available data, this paper uses regression analysis to examine publicly available data to test research hypotheses related to the association between audit market inequalities and audit fees at both the USA national-industry and city-industry levels. Findings T

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Dao, Mai, and Trung Pham. "Audit tenure, auditor specialization and audit report lag." Managerial Auditing Journal 29, no. 6 (2014): 490–512. http://dx.doi.org/10.1108/maj-07-2013-0906.

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Purpose – This paper aims to examine the association between audit firm tenure and audit report lag (ARL) and the impact of auditor industry specialization on the association between audit firm tenure and ARL. Design/Methodology/Approach – Using Habib and Bhuiyan’s (2011) method of measuring auditor industry specialization, the authors examine the sample of 7,291 firm-year observations from 2008 to 2010. Findings – The authors find that auditor industry specialization (regardless of city-level, national-level and joint city- and national-level industry specialization) weakens the positive asso

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Arnold, Bruce, Hazel Bateman, Andrew Ferguson, and Adrian Raftery. "Partner-Scale Economies, Service Bundling, and Auditor Independence in the Australian Self-Managed Superannuation (Pension) Fund Industry." AUDITING: A Journal of Practice & Theory 36, no. 2 (2016): 161–80. http://dx.doi.org/10.2308/ajpt-51573.

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SUMMARY Using proprietary Australian Taxation Office (ATO) data, this study examines audit pricing, service bundling, and independence issues in the self-managed superannuation fund (SMSF) sector, the fastest growing and largest segment of the Australian $2 trillion retirement savings industry. We consider the impact of partner-level scale effects for a large sample of SMSF audits for the three years to June 2010. After controlling for factors known to determine audit fees, we find evidence of fee discounting by partners with large client portfolios. However, when the dependent variable is red

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9

Ferguson, Andrew, Jere R. Francis, and Donald J. Stokes. "The Effects of Firm-Wide and Office-Level Industry Expertise on Audit Pricing." Accounting Review 78, no. 2 (2003): 429–48. http://dx.doi.org/10.2308/accr.2003.78.2.429.

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This study examines the role of auditor industry expertise in the pricing of Big 5 audits in Australia. We test if the audit market prices an auditor's firm-wide industry expertise, or alternatively if the audit market only prices office-level expertise in those specific cities where the auditor is the industry leader. We document that there is an average premium of 24 percent associated with industry expertise when the auditor is both the city-specific industry leader and one of the top two firms nationally in the industry. However, the top two firms nationally do not earn a premium in cities

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Habib, Ahsan, and Md Borhan Uddin Bhuiyan. "Audit firm industry specialization and the audit report lag." Journal of International Accounting, Auditing and Taxation 20, no. 1 (2011): 32–44. http://dx.doi.org/10.1016/j.intaccaudtax.2010.12.004.

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Raweh, Nahla Abdulrahman Mohammed, Abdulwahid Ahmed Hashed Abdullah, Hasnah Kamardin, and Mazrah Malek. "Industry expertise on audit committee and audit report timeliness." Cogent Business & Management 8, no. 1 (2021): 1920113. http://dx.doi.org/10.1080/23311975.2021.1920113.

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12

Paul, Malay Kumar. "Conducting Internal Audit: Cement Industry." Research Bulletin 44, no. 4 (2019): 12. http://dx.doi.org/10.33516/rb.v44i4.12-74p.

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Bleibtreu, Christopher, and Ulrike Stefani. "The Effects of Mandatory Audit Firm Rotation on Client Importance and Audit Industry Concentration." Accounting Review 93, no. 1 (2017): 1–27. http://dx.doi.org/10.2308/accr-51728.

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ABSTRACT Recently, a system of audit firm rotation has been implemented for the audits of listed companies conducted in the European Union (EU). In the U.S., in contrast, the regulator decided against such rotation. Whereas proponents argue that rotation would strengthen independence and decrease audit market concentration, opponents stress the importance of auditors' learning effects, which would be eliminated by a change in auditors. In extending the market matching model of Salop (1979), we provide an analysis that integrates these contradictory views. We assume that both auditors' industry

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14

Chiang, Hsiangtsai. "Agency conflicts and choice of specialist audit firms and audit partners: Signaling or substantial monitoring?" Corporate Ownership and Control 10, no. 3 (2013): 114–28. http://dx.doi.org/10.22495/cocv10i3art9.

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This study contributes to the literature on company audits by examine the demand-side effects of the selection of industry-specialist audit firms and auditors; it does this by considering the impact of the agency problem that exists between controlling owners and minority shareholders. It is shown that the potential magnitude of the agency costs associated with interest entrenchment increases the demand for auditors whose audit quality is perceived to be higher with regard to the signaling role of audits, but decreases the probability of engaging individual specialist auditors who actually car

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Low, Kin-Yew. "The Effects of Industry Specialization on Audit Risk Assessments and Audit-Planning Decisions." Accounting Review 79, no. 1 (2004): 201–19. http://dx.doi.org/10.2308/accr.2004.79.1.201.

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This study investigates the effects of industry specialization on auditors' risk assessments and audit-planning decisions. In an experiment, auditors from different industry specializations complete a hypothetical audit case set in a specific (bank) industry, which creates either a match or a mismatch between the auditors' industry specialization and the hypothetical client's industry. Furthermore, I manipulate the industry-specific case information to achieve differential audit risk levels. I also provide the auditors with a set of preliminary audit procedures and a constrained time budget. I

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Bradford-Knox, Richard. "Approaches to and the management of the audit process in the food industry." British Food Journal 119, no. 4 (2017): 759–70. http://dx.doi.org/10.1108/bfj-10-2016-0484.

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Purpose The purpose of this paper is to identify the purpose of food safety auditing, effectiveness in maintaining and improving standards of food safety and ways to improve the process. Design/methodology/approach Using a grounded approach semi-structured interviews were held with actors with experience of food safety auditing. The aims and objectives being to obtain their viewpoints drawn from their experience. Findings The purpose of food safety audits should be regarded as one of continuous improvement rather than a single snapshot or policing exercise. Audits in terms of cost can be exces

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17

Gaver, Jennifer J., and Steven Utke. "Audit Quality and Specialist Tenure." Accounting Review 94, no. 3 (2018): 113–47. http://dx.doi.org/10.2308/accr-52206.

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ABSTRACT We argue that the association between auditor industry specialization and audit quality depends on how long the auditor has been a specialist. We measure audit quality using absolute discretionary accruals, income-increasing discretionary accruals, and book-tax differences. Our results, based on a sample of Big 4 audit clients from 2003–2015, indicate that auditors who have only recently gained the specialist designation produce a level of audit quality that does not surpass that produced by non-specialist auditors, and is generally lower than the audit quality produced by seasoned sp

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Garcia-Blandon, Josep, and Josep Maria Argiles-Bosch. "Audit partner industry specialization and audit quality: Evidence from Spain." International Journal of Auditing 22, no. 1 (2017): 98–108. http://dx.doi.org/10.1111/ijau.12107.

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Xu, Xiaolu, and Susan M. Albring. "Audit committee director-auditor interlocking, audit pricing and industry specialisation." International Journal of Corporate Governance 9, no. 4 (2018): 428. http://dx.doi.org/10.1504/ijcg.2018.096273.

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Xu, Xiaolu, and Susan M. Albring. "Audit committee director-auditor interlocking, audit pricing and industry specialisation." International Journal of Corporate Governance 9, no. 4 (2018): 428. http://dx.doi.org/10.1504/ijcg.2018.10017524.

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21

李, 莫愁. "The Effect of Audit Firm Industry Expertise to Audit Quality." Modern Management 07, no. 06 (2017): 373–82. http://dx.doi.org/10.12677/mm.2017.76049.

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22

Hogan, Chris E., and Debra C. Jeter. "Industry Specialization by Auditors." AUDITING: A Journal of Practice & Theory 18, no. 1 (1999): 1–17. http://dx.doi.org/10.2308/aud.1999.18.1.1.

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Dramatic changes in recent years in the audit market suggest the timeliness of an investigation of trends in auditor concentration and an extension of prior research (e.g., Danos and Eichenseher 1982). In recent press, large audit firms have claimed that specialization is a goal of increasing importance. Peat Marwick, for example, has restructured along industry lines, claiming to be recruiting professionals for national teams of multidisciplinary experts organized to “focus on the same industry to serve clients optimally.” On the other hand, litigation concerns might prompt auditors to divers

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23

Bills, Kenneth L., Debra C. Jeter, and Sarah E. Stein. "Auditor Industry Specialization and Evidence of Cost Efficiencies in Homogenous Industries." Accounting Review 90, no. 5 (2014): 1721–54. http://dx.doi.org/10.2308/accr-51003.

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ABSTRACT This study examines the audit pricing effects when auditors specialize in industries conducive to transferable audit processes. Our results indicate that industry specialists charge incrementally lower fees in industries with homogenous operations, and particularly in industries with both homogenous operations and complex accounting practices. Moreover, we discover that audit quality is no lower for clients audited by these specialists offering fee discounts, consistent with a conclusion that the reduction in fees indicates cost efficiencies rather than lower-quality audits. Further a

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Nagaveni, P. "Power Quality Audit- An Experience in An Leading Engineering Industry." Journal of Advanced Research in Dynamical and Control Systems 11, no. 12-SPECIAL ISSUE (2019): 1075–85. http://dx.doi.org/10.5373/jardcs/v11sp12/20193312.

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25

Carson, Elizabeth. "Industry Specialization by Global Audit Firm Networks." Accounting Review 84, no. 2 (2009): 355–82. http://dx.doi.org/10.2308/accr.2009.84.2.355.

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ABSTRACT: This study investigates the role of global audit firm networks in the market for audit services. Underlying theory suggests that there are benefits from the use of network structures, which enable these firms to expand efficiently into the global audit market and to develop global industry specializations. I identify global and national industry specialist auditors via market share metrics based on client assets audited, and use a large sample of 15,583 clients from 62 countries in 2000 and 14,628 clients from 60 countries in 2004. I find in both periods that audit fee premiums are c

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Swamy, Kamendra, Devi Rengamani Seenivasagam, Rajeshkannan Ananthanarayanan, and Sumesh Narayan. "Process audit in a beverage industry." International Journal of Productivity and Quality Management 1, no. 1 (2020): 1. http://dx.doi.org/10.1504/ijpqm.2020.10038571.

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Yang, Yi-Fang, and Yahn-Shir Chen. "Quality moderates market competition: evidence of Taiwanese service industry." International Journal of Quality & Reliability Management 33, no. 9 (2016): 1332–45. http://dx.doi.org/10.1108/ijqrm-08-2013-0133.

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Purpose The purpose of this paper is to examine the direct and interactive effects of audit service quality and audit market concentration on performance of public accounting firms in Taiwan. Design/methodology/approach Empirical data of this study come from registered public accounting firms in Taiwan, an industrial data. From the perspective of industrial economics and based on the structure-conduct-performance paradigm (Cowling and Waterson, 1976), this study use OLS to test the linear regression equation. Findings Empirical results indicate that both audit service quality and audit market

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Singhvi, Ankita, and Nancy Chun Feng. "Audit committee effectiveness characteristics and auditor switches involving industry specialists." Corporate Ownership and Control 18, no. 3 (2021): 57–65. http://dx.doi.org/10.22495/cocv18i3art5.

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The aim of this study is to investigate the association between audit committee effectiveness characteristics and auditor switches to or from an industry specialist audit firm. This study uses data on auditor changes from Audit Analytics, financial data from North American Compustat, and hand-collected data including audit committee characteristics (such as audit committee chair tenure, the proportion of auditing experts on the audit committee, etc.), the number of audit committee meetings and stock ownership from proxy statements between 2005 and 2011. The results reveal that firms with audit

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Liu, Yingfei, Chris Patel, Sammy Xiayan Ying, and Hao Qiu. "Resource allocation specialization, market recognition specialization and audit fees: evidence from the Chinese audit market." Corporate Ownership and Control 12, no. 4 (2015): 763–78. http://dx.doi.org/10.22495/cocv12i4c7p7.

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Existing literature on audit industry specialization in Anglo-American countries often measures industry specialization using firms’ market share in specific industries from market recognition perspective. This paper contributes to the audit industry specialization research by distinguishing between market recognition specialization and resource allocation specialization, and tests their different effects on audit fees in the Chinese audit market. The results support the hypotheses that market recognition specialization is likely to lead to higher audit fees in the whole audit market, resource

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Hsu, Pei-Hui. "FINANCIAL EXPERTS ON THE AUDIT COMMITTEE AND AUDIT FIRM INDUSTRY LEADERSHIP." Review of Business Research 17, no. 3 (2017): 13–28. http://dx.doi.org/10.18374/rbr-17-3.2.

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31

Habib, Ahsan. "Audit firm industry specialization and audit outcomes: Insights from academic literature." Research in Accounting Regulation 23, no. 2 (2011): 114–29. http://dx.doi.org/10.1016/j.racreg.2011.06.008.

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32

Kwon, Soo Young, Eunsun Ki, and Hyoeun Kim. "Audit Fee Premiums and Audit Quality of Global Industry Specialist Auditors." Korean Accounting Review 46, no. 1 (2021): 41–82. http://dx.doi.org/10.24056/kar.2020.10.002.

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Wedemeyer, Phil D. "A Perspective on the PCAOB—Past and Future." Accounting Horizons 28, no. 4 (2014): 937–47. http://dx.doi.org/10.2308/acch-50889.

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SYNOPSIS The auditing of financial statements of public companies in the United States is now a regulated industry, and the primary instrument of its regulation is the Public Company Accounting Oversight Board (PCAOB), an entity created by the Sarbanes-Oxley Act of 2002 (SOX). The PCAOB is one element of a politicized regulatory structure and, as a result, future developments in auditing will continue to be difficult to predict. SOX requirements for PCAOB inspections of audit firms substantially increased the possibility that an audit will be subsequently evaluated despite the absence of ident

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T. H. Manurung, Daniel, Andhika Ligar Hardika, Yati Mulyati, and Mohd Haizam Mohd Saudi. "Workload, Tenure Auditor and Industrial Specialization Auditors on Audit Quality with Audit Committee as Moderating." International Journal of Engineering & Technology 7, no. 4.34 (2018): 257. http://dx.doi.org/10.14419/ijet.v7i4.34.23902.

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This study aims to obtain empirical evidence on audit quality on workload, auditor tenure and auditor industry specialization with the audit committee as a moderating variable. The study population was conducted on non-financial companies listed on the Indonesia Stock Exchange, a total sample of 10 companies research using purposive sampling. The research method uses moderating variables. The results of this study indicate that the workload affects audit quality while audit tenure and auditor industry specialization do not affect audit quality. This study found evidence that the interaction be

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McGuire, Sean T., Thomas C. Omer, and Dechun Wang. "Tax Avoidance: Does Tax-Specific Industry Expertise Make a Difference?" Accounting Review 87, no. 3 (2012): 975–1003. http://dx.doi.org/10.2308/accr-10215.

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ABSTRACT This study investigates whether the tax-specific industry expertise of the external audit firm influences its clients' level of tax avoidance. Our results suggest that clients purchasing tax services from their external audit firm engage in greater tax avoidance when their external audit firm is a tax expert. Because the external audit firm potentially influences clients' tax avoidance activities via the provision of tax consulting services and the financial statement audit, we also examine whether the overall expertise (i.e., the combined tax and audit expertise) of the external audi

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He, Li-Jen, and Jianxiong Chen. "Does Mandatory Audit Partner Rotation Influence Auditor Selection Strategies?" Sustainability 13, no. 4 (2021): 2058. http://dx.doi.org/10.3390/su13042058.

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Under mandatory rotation, the switching cost may be the most influential factor to be considered for experienced mandatory audit rotations. This study attempts to explore the impacts of the mandatory rotation mechanism on company information disclosure and signaling strategies by examining the audit partner and audit firm switching activities of the mandatory rotation company. Are companies that experience mandatory audit rotation more likely to engage industry specialist auditors with better industry-specific knowledge and reputations to minimize the costs of mandatory rotations? Furthermore,

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Contessotto, Christine, W. Robert Knechel, and Robyn Moroney. "How do audit team industry and client‐specific experience impact audit effort and audit fees?" International Journal of Auditing 25, no. 1 (2021): 249–68. http://dx.doi.org/10.1111/ijau.12219.

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In, Chang-yeol, Taeheung Kim, and Sambock Park. "Key Audit Matters for Production-To-Order Industry and Conservatism." International Journal of Financial Studies 8, no. 1 (2020): 5. http://dx.doi.org/10.3390/ijfs8010005.

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In this study, the effects of key audit matters (KAMs), one of the measures recently introduced to improve accounting transparency in the production-to-order industry in terms of corporate sustainability, are examined. After the introduction of KAMs, auditors should publicly disclose key audit matters that had been internally judged in the past. In cases where these are missing or misunderstood, the range of the auditor’s liability may increase. Thus, from the viewpoint of the auditor, the description of KAMs can be recognized as the disclosure of internal judgments and an increase in the risk

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Jensen, Kevan L., and Jeff L. Payne. "The Introduction of Price Competition in a Municipal Audit Market." AUDITING: A Journal of Practice & Theory 24, no. 2 (2005): 137–52. http://dx.doi.org/10.2308/aud.2005.24.2.137.

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We examine the effects of deregulation that introduced price competition in a municipal audit market. In 1993 Florida removed the competitive bidding restriction that prohibited disclosure of pricing information in the initial stages of auditor selection. This change led to significant shifts in the audit market from Big 6 firms toward established non-Big 6 firms in the municipal market and reduced audit fees. If quality increases with auditor office experience in a given industry, then our results also suggest that the primary effect of introducing price competition was to make quality audits

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Rusmin, Rusmin, and John Evans. "Audit quality and audit report lag: case of Indonesian listed companies." Asian Review of Accounting 25, no. 2 (2017): 191–210. http://dx.doi.org/10.1108/ara-06-2015-0062.

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Purpose The purpose of this paper is to empirically examine the relation between two dimensions of auditor quality, namely, auditor industry specialization and auditor reputation and the audit report lag. Design/methodology/approach The data collection focuses on companies listed on the Indonesia Stock Exchange for the financial year of 2010 and 2011. To ensure data homogeneity and reduce industry bias, this study focuses solely on manufacturing companies identified by the Indonesian Capital Market Directory. Findings This study finds a negative and significant association between industry-spe

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Siahaan, Antonius, and Rudy Tantono. "INTERNAL AUDIT EFFECTIVENESS IN THE INDONESIA PROPERTY INDUSTRY." Emerging Markets : Business and Management Studies Journal 3, no. 1 (2018): 38–46. http://dx.doi.org/10.33555/ijembm.v3i1.69.

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The main purpose of this study is to analyze on the determinants of internal audit effectiveness in the public listed company in Indonesia specifically Top Ten Property Company by BCI Asia. Questionnaire was using for collecting data and distributed to the internal auditor and manager that has been audited by internal audit. The result of the study is to show the positive relation effects of Organizational Independence (OI), Formal Mandate (FM), Unrestricted Access (UA), Sufficient Funding (SF), Competent Leadership (CL), Objective Staff (OS), Competent Staff (CS), Stakeholder Support (SS) and

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He, Chang, Chao Kevin Li, Gary S. Monroe, and Yi Si. "Diversity of Signing Auditors and Audit Quality." AUDITING: A Journal of Practice & Theory 40, no. 3 (2021): 27–52. http://dx.doi.org/10.2308/ajpt-19-068.

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SUMMARY Using data for listed firms in China, where two auditors sign the audit report, we examine whether the diversity of signing auditors' characteristics affects audit quality. We find a positive association between diversity and audit quality, consistent with the notion that diversity facilitates team performance. Further analyses show there is a stronger association between cognitive, rather than demographic, diversity of signing auditors and audit quality. Our results are robust to the inclusion of client firm and engagement auditor fixed effects. Cross-sectional results indicate strong

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Cohen, Jeffrey R., Udi Hoitash, Ganesh Krishnamoorthy, and Arnold M. Wright. "The Effect of Audit Committee Industry Expertise on Monitoring the Financial Reporting Process." Accounting Review 89, no. 1 (2013): 243–73. http://dx.doi.org/10.2308/accr-50585.

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ABSTRACT Calls from practice suggest that audit committee members with industry expertise can improve audit committee effectiveness. Nevertheless, regulators and the extant literature have focused on the financial expertise of the audit committee. We posit that audit committee industry knowledge is valuable because accounting guidance, estimates, and oversight of the external auditor are often linked to a company's operations within a particular industry. Taking a holistic view, we examine two measures of financial reporting quality (financial restatements and discretionary accruals) and two m

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Fany and Yie Ke Feliana. "Efektivitas Komite Audit Dan Kualitas Audit Terhadap Earnings Management Pada Perusahaan Terdaftar Di BEI." Jurnal Akuntansi Maranatha 11, no. 1 (2019): 115–26. http://dx.doi.org/10.28932/jam.v11i1.1545.

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This study aims to examine the effectiveness of the audit committee and audit quality on earning management. This research is quantitative by using multiple linear regression. In addition, this study uses 496 samples of non-financial sector business entities listed on the Indonesia Stock Exchange period 2014-2015. Practice Earning management will be proxied with discretionary accrual. The audit committee will be proxied with the number of audit committees, independent audit committees, audit committee expertise, and frequency of meetings of the audit committee. At audit quality will be proxied

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Mayhew, Brian W., and Michael S. Wilkins. "Audit Firm Industry Specialization as a Differentiation Strategy: Evidence from Fees Charged to Firms Going Public." AUDITING: A Journal of Practice & Theory 22, no. 2 (2003): 33–52. http://dx.doi.org/10.2308/aud.2003.22.2.33.

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This paper examines IPO audit fees to assess the use of industry specialization as a differentiation strategy by audit firms. We extend existing theory on the impact of industry specialization on audit fees by incorporating Porter's (1985) theory of competition and differentiation. We suggest that market share enables audit firms to gain competitive advantages in terms of cost and service. However, the impact of such advantages on fees depends on whether the audit firm has successfully differentiated itself from competitors within client industries. Our results indicate that as audit firm indu

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Huri, Sanisah, and Efrizal Syofyan. "Pengaruh Jenis Industri, Ukuran Perusahaan, Kompleksitas Perusahaan Dan Profitabilitas Klien Terhadap Audit Fee." JURNAL EKSPLORASI AKUNTANSI 1, no. 3 (2019): 1096–110. http://dx.doi.org/10.24036/jea.v1i3.130.

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This study aims to examine (1) the influence of industry type, company size, company complexity and client profitability on audit fees (2) the influence of industry types on audit fees (3) influence of firm size on audit fees (4) the effect of corporate complexity on audit fees (5) the effect of client profitability on audit fees. Data collection uses a purposive sampling method for manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2013-2017. A total of 34 companies were sampled in this study. Research shows that (1) type of industry, size of company, complexity of th

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Tian, Wenzhong. "The transaction cost analysis and future development of the “blockchain + audit” industry—— based on the analytic hierarchy model and the perspective of industry life cycle." E3S Web of Conferences 292 (2021): 02058. http://dx.doi.org/10.1051/e3sconf/202129202058.

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The rise of “blockchain +” has a great impact on all fields and even the whole social and economic situation, and is no exception to the audit work. Blockchain has the characteristics of non-tampering, timestamp, grid consensus and so on, which is in line with the requirements of the audit work to pursue efficiency and effect. Under such a development background, the “blockchain+audit” industry arises from this. The integration of blockchain into audit engagements, in turn, changes the proportion of audit transaction costs. Based on this background, the Analytic Hierarchy Process (AHP) is used

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Yudhi, Yudhi Prasetiyo, Nurmala Ahmar, and M. Ardiansyah Syam. "Determinan Audit Report Lag dan Peran Auditor Spesialisasi Industri Sebagai Pemoderasi Pada Perusahaan Badan Usaha Milik Negara." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 01 (2020): 119–36. http://dx.doi.org/10.35838/jrap.2020.007.01.11.

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ABSTRACT This study aimed to examine the effect of KAP size, profitability, company size, audit tenure, and investment opportunity set on audit report lag with auditor industry specialization as a moderating variable. This research uses a quantitative method with a descriptive approach. The population in this study is the BUMN Go Public Company listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique uses purposive sampling method. The sample in this study were only companies that passed the sample criteria of 100 companies. The data were analyzed uses moderate r

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Yudhi, Yudhi Prasetiyo, Nurmala Ahmar, and M. Ardiansyah Syam. "Determinan Audit Report Lag dan Peran Auditor Spesialisasi Industri Sebagai Pemoderasi Pada Perusahaan Badan Usaha Milik Negara." Jurnal Riset Akuntansi & Perpajakan (JRAP) 7, no. 01 (2020): 119–36. http://dx.doi.org/10.35838/jrap.v7i01.1496.

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ABSTRACT This study aimed to examine the effect of KAP size, profitability, company size, audit tenure, and investment opportunity set on audit report lag with auditor industry specialization as a moderating variable. This research uses a quantitative method with a descriptive approach. The population in this study is the BUMN Go Public Company listed on the Indonesia Stock Exchange (IDX) in 2014-2018. The sampling technique uses purposive sampling method. The sample in this study were only companies that passed the sample criteria of 100 companies. The data were analyzed uses moderate r

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Whitworth, James D., and Tamara A. Lambert. "Office-Level Characteristics of the Big 4 and Audit Report Timeliness." AUDITING: A Journal of Practice & Theory 33, no. 3 (2014): 129–52. http://dx.doi.org/10.2308/ajpt-50697.

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SUMMARY: Recent changes in the audit and financial reporting environment have resulted in longer audit report lags and have increased the importance of identifying factors associated with a timely audit. We examine timeliness implications of office-specific attributes of the audit firm. Specifically, we examine whether office-specific industry expertise, office size, and the importance of the client to the local office are associated with audit delay (i.e., the time between fiscal year-end and the audit report date). We explore the sensitivity of our results to various measures and consider th

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