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Journal articles on the topic 'Audit offices'

Author: Grafiati

Published: 29 July 2024

Last updated: 31 July 2025

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1

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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Swanquist, Quinn T., and Robert L. Whited. "Do Clients Avoid “Contaminated” Offices? The Economic Consequences of Low-Quality Audits." Accounting Review 90, no. 6 (2015): 2537–70. http://dx.doi.org/10.2308/accr-51113.

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ABSTRACT This study investigates whether the market for audit clients penalizes auditors following association with low-quality audits. Specifically, we examine whether audit offices experience a loss in local market share following client restatements. We document that the frequency of restatement announcements within an office-year (“contamination”) is inversely related to subsequent year-over-year change in local market share. Further analysis indicates that restatements impair the office's ability to both attract and retain audit clients. We find that this effect is strongest in high compe

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Xu, Qiao, and Rachana Kalelkar. "Consequences of Going-Concern Opinion Inaccuracy at the Audit Office Level." AUDITING: A Journal of Practice & Theory 39, no. 3 (2020): 185–208. http://dx.doi.org/10.2308/ajpt-18-050.

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SUMMARY This paper examines whether inaccurate going-concern opinions negatively affect the audit office's reputation. Assuming that clients perceive the incidence of going-concern opinion errors as a systematic audit quality concern within the entire audit office, we expect these inaccuracies to impact the audit office market share and dismissal rate. We find that going-concern opinion inaccuracy is negatively associated with the audit office market share and is positively associated with the audit office dismissal rate. Furthermore, we find that the decline in market share and the increase i

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Czerney, Keith, Daun Jang, and Thomas C. Omer. "Client Deadline Concentration in Audit Offices and Audit Quality." AUDITING: A Journal of Practice & Theory 38, no. 4 (2019): 55–75. http://dx.doi.org/10.2308/ajpt-52386.

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SUMMARY This research investigates the effect on audit quality of concentrated public company financial statement filing deadlines in audit offices. Audit offices must effectively manage their resources to meet clients' audit service requirements. When an audit office has deadlines that are more concentrated in time, effective resource management is of greater importance to reduce the likelihood of audit failure. Drawing on relevant research from the auditing and management literatures, we hypothesize and find that audit quality is lower when an audit office's clients' financial statement dead

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Ittonen, Kim, and Per Christen Trønnes. "Benefits and Costs of Appointing Joint Audit Engagement Partners." AUDITING: A Journal of Practice & Theory 34, no. 3 (2014): 23–46. http://dx.doi.org/10.2308/ajpt-50934.

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SUMMARY We investigate whether the practice of voluntarily engaging two audit partners is associated with audit quality and audit fees. Using a sample of listed Finnish and Swedish firms, we find evidence that joint engagement partners may be associated with higher audit quality, but not with higher audit fees. Moreover, the benefits of having joint engagement partners are driven by the cases where the partners are co-located in the same office and the clients' characteristics suggest the audit will be more challenging than is usual. When the joint engagement partners are from different office

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Seavey, Scott E., Michael J. Imhof, and Tiffany J. Westfall. "Audit Firms as Networks of Offices." AUDITING: A Journal of Practice & Theory 37, no. 3 (2017): 211–42. http://dx.doi.org/10.2308/ajpt-51862.

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SUMMARY Prior audit research suggests that most, if not all, audit quality can be explained at the office level. However, the question remains of whether office-level audit quality is contingent on how individual offices relate to the firm as a whole. Motivated by theories of knowledge management, organizational learning, and networks, we posit that individual offices are connected to their audit network through partner knowledge sharing and oversight, which impact office-level audit quality. We interview Big 4 audit partners and learn that knowledge sharing between partners in different offic

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Francis, Jere R., and Michael D. Yu. "Big 4 Office Size and Audit Quality." Accounting Review 84, no. 5 (2009): 1521–52. http://dx.doi.org/10.2308/accr.2009.84.5.1521.

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ABSTRACT: Larger offices of Big 4 auditors are predicted to have higher quality audits for SEC registrants due to greater in-house experience in administering such audits. We test this prediction by examining a sample of 6,568 U.S. firm-year observations for the period 2003–2005 and audited by 285 unique Big 4 offices. Results are consistent with larger offices providing higher quality audits. Specifically, larger offices are more likely to issue going-concern audit reports, and clients in larger offices evidence less aggressive earnings management behavior. These findings are robust to extens

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IDDRISU ZAAPAYIM, ABDUL JALIL MAHAMA ALHASSAN. "Determinants of Post-Tax Audit Compliance in Ghana." International Journal of Applied Research in Management and Economics 6, no. 2 (2023): 1–12. http://dx.doi.org/10.33422/ijarme.v6i2.1083.

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Governments derive a significant portion of their income from taxation. Collection of tax is however impeded by tax non-compliant activities as well as tax evasion. This necessitates measures to ensure tax compliance, such as tax audits. The study looked into the factors that influence taxpayers' post-audit compliance behavior in Ghana, with the Ho and Hohoe Small Taxpayer Offices as a case study. The focus of the study was on the effectiveness of tax audit procedures, post-tax audit compliance behavior of taxpayers, and taxpayers' experience with tax officers during and after the first tax au

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Gunn, Joshua L., and Paul N. Michas. "Auditor Multinational Expertise and Audit Quality." Accounting Review 93, no. 4 (2017): 203–24. http://dx.doi.org/10.2308/accr-51925.

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ABSTRACT Over the past several decades, the scope of public companies' operations has become increasingly global. This has led to concern over the ability of audit firms to conduct high-quality audits across geographically dispersed foreign operations. We contribute to the growing body of research in this area by investigating the association between audit quality and local audit offices' expertise in conducting multinational audit engagements. We use two complementary measures to proxy for an audit office's multinational expertise: (1) local multinational market leadership, and (2) country-sp

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Ettredge, Michael L., Matthew G. Sherwood, and Lili Sun. "Office-Client Balance and Metro Area Audit Market Competition." AUDITING: A Journal of Practice & Theory 39, no. 4 (2020): 113–41. http://dx.doi.org/10.2308/ajpt-17-107.

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SUMMARY We propose a new audit supplier competition construct, the Office-Client Balance (OCB), which consists of the relative abundance of competing audit offices and audit clients in a metropolitan (metro) area. From this construct, we derive a metro level audit competition proxy reflecting surpluses or shortfalls of total metro audit office numbers relative to the national metro OCB norm: the OCB_TOT. Consistent with the predictions of Porter's Five Forces theory, we find that OCB_TOT is associated with lower fees, more auditor turnover, and more (less) office exits (entrances) in metro aud

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Komalasari, Nurul. "DOES THE ROTATION OF HEAD OF AUDIT OFFICE ACROSS OFFICES IMPACT AUDIT QUALITY? STUDY CASE OF THE AUDIT BOARD OF REPUBLIC OF INDONESIA." Jurnal Tata Kelola & Akuntabilitas Keuangan Negara 2, no. 2 (2017): 137. http://dx.doi.org/10.28986/jtaken.v2i2.61.

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ABSTRAKPenelitian ini menguji dua argumen dalam konteks audit sektor swasta. Pertama audit partner dari kantor audit yang lebih besar dianggap memiliki kemampuan dan pengalaman audit yang lebih baik dari audit partner dari kantor audit yang lebih kecil. Kedua, audit partner dari kantor audit yang lebih besar juga dianggap lebih mampu menghadapi tantangan rotasi. Penelitian ini menguji kedua proposisi ini dalam konteks audit sektor publik menggunakan Badan Pemeriksa Keuangan (BPK) Republik Indonesia sebagai studi kasus. Penelitian ini untuk menguji kedua proposisi tersebut dengan meneliti kuali

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Gordon, Henry. "Effectiveness Audit in the Audit Offices." Public Money and Management 18, no. 4 (1998): 5–6. http://dx.doi.org/10.1111/1467-9302.00132.

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Francis, Jere R., and Paul N. Michas. "The Contagion Effect of Low-Quality Audits." Accounting Review 88, no. 2 (2012): 521–52. http://dx.doi.org/10.2308/accr-50322.

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ABSTRACT We investigate if the existence of low-quality audits in an auditor office indicates the presence of a “contagion effect” on the quality of other (concurrent) audits conducted by the office. A low-quality audit is defined as the presence of one or more clients with overstated earnings that were subsequently corrected by a downward restatement. We document that the quality of audited earnings (abnormal accruals) is lower for clients in these office-years (when the misreporting occurred) compared to a control sample of office-years with no restatements. This effect lasts for up to five

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Lu-Andrews, Ran, and Yin Yu-Thompson. "International Real Estate Review." International Real Estate Review 21, no. 2 (2018): 169–226. http://dx.doi.org/10.53383/100259.

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We examine the geographic component of investment in audit services in the REIT industry. As REIT firms have strong incentive for information transparency and maintain high audit quality, we expect that geographic distance, as a proxy for information flow, among REIT firms, their auditor, and the Securities and Exchange Commission (SEC) offices have effects on the audit and non-audit fees paid by REIT firms. We find that: 1) REIT firms pay more audit and non-audit fees to their auditor when their headquarters are located closer to the SEC offices; 2) REIT firms pay higher audit and non-audit f

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Muhammad, Syam Asidik, and Kurniawan Tjakrawala FX. "Quality Control and Quality Assurance of The BPK's Audit of Regional Government Financial Statements Fiscal Year 2022 (Case Study at AKN VI)." International Journal of Current Science Research and Review 07, no. 07 (2024): 4686–94. https://doi.org/10.5281/zenodo.12662852.

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Abstract : The Audit Board of the Republic of Indonesia (BPK) is a state institution mandated to audit management and accountability of state finances. One of the objects of Audit’s BPK is the Financial Statements of Regional Government (LKPD). Directorate General of Audit VI (AKN VI) BPK conducts an audit of the LKPD. In 2023, AKN VI has conducted an audit of the LKPD for Fiscal Year 2022. The audit is carried out by the BPK Regional Offices (Work Unit under AKN VI) which is located in each province in eastern Indonesia. To guarantee state financial audits’ quality in this case th

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SULE, ADAMU MAINA, SUNDAY MLANGA, and AMAECHI PATRICK EGBUNIKE. "ADMINISTRATIVE PENALTIES AS MODERATOR BETWEEN TAX AUDIT AND TAX COMPLIANCE: INSIGHTS FROM TAX PRACTITIONERS IN NORTHEAST NIGERIA." ANAN Journal of Accounting 13, no. 1 (2024): 121–44. http://dx.doi.org/10.70518/ajoa.v13i1.07.

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This study investigates how tax practitioners in Northeast Nigeria perceive administrative penalties as moderating the relationship between tax audits and tax compliance. Survey data were collected from a sample of 104 tax practitioners from six Government Business Tax Offices (GBTOs) and seven Micro and Small Tax Offices (MSTOs) in the region. Descriptive data were analysed using JASP, while hypotheses were tested using PLS-SEM in SmartPLS. The results show that administrative penalties have a significant positive impact on tax compliance (β = 0.561, SD = 0.086, t = 6.498, p < 0.001). Howe

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Maulana, Fajar, Sony Devano, and Devianti Yunita Harahap. "The Influence of Implementation of Risk-Based Audit and Utilization of Information Technology on Tax Audit Quality." JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) 8, no. 2 (2024): 318–31. http://dx.doi.org/10.36555/jasa.v8i2.2493.

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The low quality of tax audits is one of the sources of tax disputes. Therefore, tax audit actions should be carried out optimally, effectively, efficiently, and with high quality. The purpose of this research is to determine the influence of the implementation of risk-based audit and the utilization of information technology on the quality of tax audits. The research method used in this study is a quantitative approach with a descriptive method through a survey conducted by distributing questionnaires to the respondents, the Heads of Tax Offices (KPP), in Jakarta and West Java regions, as well

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Diaz, Jamie, Gregory W. Martin, and Wayne B. Thomas. "Financial Reporting Quality and Auditor Locality Contagion." AUDITING: A Journal of Practice & Theory 36, no. 4 (2017): 71–87. http://dx.doi.org/10.2308/ajpt-51694.

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SUMMARY Research in information economics seeks to understand how the actions of one individual affect the decisions of related individuals. We examine this issue in the context of information contagion between audit offices in the same locality. Specifically, we investigate whether contagion among Big N audit offices in the same metropolitan statistical area (MSA) causes their client firms' financial reporting quality to correlate. We document a relation between overstatement of earnings for one firm (as evidenced by a subsequent restatement) and higher abnormal accruals for another firm in t

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Gacuya, Cybill Aira S., and Divina D. Cariño. "Tabuk City Internal Audit Mandate Among City Government Employees." International Journal of English Literature and Social Sciences 10, no. 3 (2025): 645–63. https://doi.org/10.22161/ijels.103.92.

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This study aimed to determine the level of awareness and understanding among the employees of the City Government of Tabuk regarding the mandate and functions of the City Internal Audit Services Office (CIASO). It also determined the employees’ level of awareness on the differences between the functions of the CIASO, the Internal Audit on Financial Transactions Section (IAFS) of the City Accounting Office (CAO), and the Commission on Audit (COA). Additionally, it identified challenges faced by the employees and offices audited by the CIASO. Using a mixed-methods approach, the research employed

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Rusmana, Memet, Mursalim Mursalim, and Hajering Hajering. "Pengaruh Kompetensi, Integritas dan Independensi Auditor Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan dan Pembangunan (BPKP) Sulawesi Tengah." Journal of Accounting and Finance (JAF) 2, no. 1 (2021): 1–16. http://dx.doi.org/10.52103/jaf.v2i1.606.

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Penelitian ini dilakukan dengan tujuan: (1) Untuk Mengetahui dan Menganalisis Pengaruh Kompetensi Auditor Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah. (2) Untuk Mengetahui dan Menganalisis Pengaruh Integritas Auditor Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah. (3). Untuk Mengetahui dan Menganalisis Pengaruh Independensi Auditor Terhadap Kualitas Audit Pada Kantor Perwakilan Badan Pengawasan Keuangan Dan Pembangunan Sulawesi Tengah. Metode penelitian yang digunakan dalam pe

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Wardayani, Wardayani, and Muhammad Rifky Santoso. "Strengthening Tax Audit Management by Controlling and Auditors' Competence: Tax Court Case in Indonesia." Adpebi International Journal of Multidisciplinary Sciences 2, no. 2 (2023): 238–50. https://doi.org/10.54099/aijms.v2i2.668.

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The Directorate General of Taxes (DGT) has proper tax audit management regulations, but the implementation still needs to be improved so that audits become effective. To find out these needs, a case study is conducted by discussing the dispute in the Tax Court Decision. This article finds that there is still a lack of communication between units in the DGT in the audit process, the use of professional judgment by the auditor is not fully following the regulations but it is effective, the follow-up audits are still incomplete, and the honesty in conveying facts is a problem. Disputes can be res

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Diaz, Jamie, Gregory W. Martin, and Wayne B. Thomas. "Does Auditor Locality Matter in Financial Reporting Quality?" Current Issues in Auditing 11, no. 2 (2017): P9—P14. http://dx.doi.org/10.2308/ciia-51972.

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SUMMARY In this paper, we describe recent findings that auditor localities serve as a conduit for contagion of financial reporting quality between client firms. This “auditor locality contagion” is distinct from contagion within the same audit office and is incremental to national trends in financial reporting quality. These findings are important as practitioners consider factors that may affect audit quality across engagements and within certain audit offices.

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Ibrahim Yagub Ismail Osman, Aisha Mousa Mohammed Yousaf, Abe, Ibrahim Yagub Ismail Osman, Aisha Mousa Mohammed Yousaf, Abe. "The impact peer Review Applicaiton on Reducing Audit Risk – A field study on the accounting auditing offices operating in Khartoum state –: أثر تطبيق مراجعة النظير على تقليل مخاطر المراجعة – دراسة ميدانية على مكاتب المحاسبة والمراجعة العاملة بولاية الخرطوم -". مجلة العلوم الإقتصادية و الإدارية و القانونية 5, № 15 (2021): 64–48. http://dx.doi.org/10.26389/ajsrp.c211120.

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The study aimed to identify the peer review and the extent of its use in the audit offices, and then to know its impact on reducing risks in the audit, the study used the descriptive analytical method to collect and analyze the study data based on primary sources such as the questionnaire where the study was applied in the audit offices in Khartoum, the study reached Results: Most of the accounting and auditing offices operating in Khartoum state are interested in implementing peer review,There is a positive and statistically significant relationship between risks and the inverse relation betw

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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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Al-Tahat, Saqer S., Osama A. Ali, Nourdeen M. Abu Nqira, Tharwat M. Alhawamdeh, and Faris S. Al-Qadi. "The Impact of Social and Positive Psychological Capital on the Efficiency: A Field Study From the Perspective of Jordanian Auditors of the Performance of Audit Offices." International Journal of Financial Research 11, no. 5 (2020): 469. http://dx.doi.org/10.5430/ijfr.v11n5p469.

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The main objective of this study is to show the social positive and psychological impact on the performance efficiency of audit offices from the perspective of the employees in those offices, and to fulfill this, the researchers relied on two inputs: the inductive and descriptive analytical approach, as well as relying on spss software to analyze data of this study, and test the hypothesis, which were in descriptive statistics metrics, model fit tests, and multiple linear regression analysis, to test the study hypothesis. The study sample consisted of 325 qualified people working in these offi

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Hudáková Stašová, Lenka. "Assessment of Audit Activities in the Public Administration with a Focus on the Types of Audits : Practice in the Public Sector of the V4 Countries." Pénzügyi Szemle = Public Finance Quarterly 67, no. 3 (2022): 448–62. http://dx.doi.org/10.35551/pfq_2022_3_8.

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This paper focuses on audits of public administrations performed by Supreme Audit Offices (SAO). The aim of the paper is to assess the performance of audit activities by the highest audit institutions in the Visegrad Four (V4) countries with a focus on the types of audits performed (compliance audits, performance audits, financial audits) in the period of 2005-2020. Pearson’s correlation coefficient and Spearman’s correlation coefficient were used to test the set hypotheses. The study focuses on the relationships between the number of audits performed (especially compliance audits and performa

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Aqab, Reem. "Role of Information and Communication Technology in Applying Quality Control Procedures in Audit Offices in the Hashemite Kingdom of Jordan." International Business Research 12, no. 7 (2019): 57. http://dx.doi.org/10.5539/ibr.v12n7p57.

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The study aims to determine the impact of information technology on quality control elements and procedures, including vocational requirements, personal management procedures, client acceptance and continuance, audit performance, and following up and monitoring procedures used by auditing offices in Hashemite Kingdom of Jordan.  The researcher has used descriptive analytical approach for conducting relevant literature reviews. In addition, a questionnaire has been distributed to study sample (i.e audit offices) in order to identify to which extent information technology affects aud

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Canham, Daryl L., Laurie Bauer, Michelle Concepcion, June Luong, Jill Peters, and Claudia Wilde. "An Audit of Medication Administration: A Glimpse Into School Health Offices." Journal of School Nursing 23, no. 1 (2007): 21–27. http://dx.doi.org/10.1177/10598405070230010401.

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Many students require prescription and nonprescription medication to be administered during the school day for chronic and acute illnesses. School office staff members are typically delegated this task, yet these individuals are unlicensed assistive personnel without medical training. Five school nurses developed and participated in a medication audit providing a glimpse into the administration and management of medications in school health offices. The audit included 154 medications. Results of the audit showed a wide range of errors and discrepancies, including problems with transcription, p

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Hussein, Waleed. "International Auditing Standard (500): “Audit Evidence” and its Role in Achieving Audit Quality - A Field Study on Some Sudanese Audit Firms." International Journal of Financial, Administrative, and Economic Sciences 4, no. 2 (2025): 190–220. https://doi.org/10.59992/ijfaes.2025.v4n2p7.

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The main objective of this study is to know the role of ISA (500): "Audit Evidence" in achieving audit quality in Sudan, in addition to showing the extent to which audit offices in the Sudanese business environment apply international standards of auditing in general, and particularly ISA (500). The problem of the study was represented by the lack of interest of some audit offices in applying international auditing standards to improve the quality of audit performance, especially ISA (500) which deal with audit evidence, either due to lack of familiarity with the importance of auditing standar

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Oktarina, Dian, and Nella Delisa Damanik. "THE INFLUENCE OF INTERNAL AND EXTERNAL FACTORS ON AUDIT QUALITY." Ecopreneur.12 7, no. 2 (2024): 93–109. https://doi.org/10.51804/econ12.v7i2.93-109.

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This study examines the effect of auditor ethics, auditor accountability, due professional care, and audit fees on audit quality in public accounting offices in Surabaya. This study uses 100 data from respondents who are external auditors working at a public accounting office in Surabaya. This research includes quantitative research with primary data types. Data collection using a questionnaire with a Likert scale. Data analysis was performed using multiple linear regression method with Smart-PLS software. The results of this study indicate that auditor ethics does not affect audit quality. Me

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Lestari, Melati Ayu, Sutrisno T, and Aulia Fuad Rahman. "Auditors’ professional commitment, time budget pressure, independence, and audit quality." International Journal of Research in Business and Social Science (2147- 4478) 9, no. 6 (2020): 263–73. http://dx.doi.org/10.20525/ijrbs.v9i6.919.

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This study aims to investigate the effect of auditors’ professional commitment and audit time budget pressure on audit quality mediated by auditors’ independence at the Republic of Indonesia Supreme Audit Agency (BPK RI). This study applies explanatory research with a questionnaire method. The survey was conducted in mid-2020. The questionnaire was distributed to the head office and representative offices of BPK RI in 34 provinces. The samples of this study were 132 auditors of BPK RI throughout Indonesia. Data analysis used the Partial Least Square test to examine the influence of the variabl

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Khudhur Saeed, Nawzad, Mohammed Huweish Allawi Al-Shujairi, and Vian Sulaiman Hama Saeed. "The Effect of Management Preferences on Audit Quality Empirical Study on a Sample of Audit Firms in The Iraqi Environment." Journal of University of Raparin 12, no. 1 (2025): 877–908. https://doi.org/10.26750/vol(12).no(1).paper42.

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The current study aims to measure and analyze the nature of the management preferences of audit offices and companies to identify the selection and comparison between different audit offices and firms are made. Besides, it evaluates and analyzes the audit quality offices and companies in the Iraqi context and tests the relationship between the administrative preferences of companies listed on the Iraq Stock Exchange (ISX Henseforth) and the audit quality for audit offices and companies. For achieving the objectives of the study, a main hypothesis directly was adopted to test the relationship b

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Almomani, Mohammad Abdallah. "The Impact of Audit Quality Features on Enhancing Earnings Quality: The Evidence of Listed Manufacturing Firms at Amman Stock Exchange." Asian Journal of Finance & Accounting 7, no. 2 (2015): 255. http://dx.doi.org/10.5296/ajfa.v7i2.8539.

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<p>The study aims at investigating the impact of external audit quality features on enhancing the quality of accounting profits of the listed manufacturing firms at Amman Stock Exchange (ASE), where continuity of profit has been used as Proxy variable to express the quality of earnings. Indicators of quality of audit, audit office size, auditors' fees, period of customer's retention, type of auditor's opinion, and the specialization in client's industry, were used to measure audit quality. A sample of 45 firms had been selected, and data covering the period 2009-2013 had been collected f

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Purba, Vivi Nara, Mei Eviyanti Br Nababan, Ayu Lovio Nitta Purba, Sauh Hwee Teng, and Hantono Hantono. "Pengaruh Tax Audit, Tax Penalty, Laporan Audit, Dan Penerapan E_Filing Terhadap Kepatuhan Wajib Pajak." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 4 (2024): 8652–63. http://dx.doi.org/10.31539/costing.v7i4.10711.

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Taxpayeri compliancei is critical to the government's ability to increase tax collection year after year, making it a recurring difficulty for many Tax Offices (KPPs) throughout Indonesia. This study will look at the influence of tax audits, fines, audit reportsi, and e-filingi on taxpayeri complianceiat KPP Kotai Medan. The study's populationi consists of individuali taxpayers registered with the KPP in Medan City, with a sample size of 100 respondents drawn using the Lambesshow algorithm. Primary data is gathered through surveys. Data analysis makes use of multiplei linear regressioni, class

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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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Djafar, Gustin, Harun Blongkod, and Usman. "Pengaruh Pengalaman Kerja, Kompetensi dan Independensi terhadap Kualitas Audit: Studi Kasus pada Kantor Inspektorat Daerah Kabupaten Se-provinsi Gorontalo." Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah 6, no. 5 (2024): 3739–52. http://dx.doi.org/10.47467/alkharaj.v6i5.1215.

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The results of this research show that (1) Work experience does not have a positive and significant effect on audit quality in district inspectorate offices in Gorontalo province. if the t-value or C.R is 0.551 < 1.660 or the P value is 0.582 > 0.05 then H1 is rejected, so it can be concluded that work experience has no positive and significant effect on audit quality in regional inspectorates in districts throughout Gorontalo Province. (2) Competence has a positive and significant effect on audit quality in district inspectorates throughout Gorontalo province. if the tvalue or C.R varia

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ZDYRKO, Natalia. "ANALYTICAL ASSESSMENT OF THE STATE AUDIT SERVICE OF UKRAINE: STATUS, PROBLEMS, PROSPECTS." 3, no. 3(61) (December 23, 2022): 91–105. http://dx.doi.org/10.37128/2411-4413-2022-3-6.

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The article provides an analytical assessment of the activities of the State Audit Service of Ukraine (SAS of Ukraine) , as one of the controlling entities in the field of state financial control. The mission, basic principles and fundamental principles of the State Audit Service of Ukraine are defined. The main strategic goals, as well as the main priorities of the work of the institution, are disclosed. It has been found that control by the State Audit Service is ensured through state financial audit, inspection, procurement review and monitoring. The main tasks and functions of the State Au

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Hobaishi, Waheeb Abdulaziz Mohammed AL, Nabil Mohammed Saeed Al Sharabi, Mareb Ahmed Abdullah AL Mehgani, and Abdullah Mohammed Nagi Mohammed. "The Effect of the Characteristics of the Audit Firm and Client on the Application of the Business Risk Audit Approach." European Journal of Accounting, Auditing and Finance Research 12, no. 3 (2024): 97–114. http://dx.doi.org/10.37745/ejaafr.2013/vol12n397114.

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The purpose of this study is to identify the impact of certain fundamental characteristics of audit firms and their clients on the application of the business risk audit approach in Yemen, as well as to identify the responses implemented by these firms and companies to these characteristics. The study uses a descriptive-analytical approach, where the data collected through the questionnaire are described and analyzed using appropriate statistical methods. The study sample included 60 auditors from 42 audit firms and 8 individual offices, with a focus on larger offices and those associated with

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Mayne, John. "Ensuring Quality for Evaluation: Lessons from Auditors." Canadian Journal of Program Evaluation 20, no. 1 (2005): 37–64. http://dx.doi.org/10.3138/cjpe.020.002.

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Abstract: This article addresses ways to enhance the quality of evaluations with weak designs through a variety of quality assurance practices. Many types of evaluations are restricted in the types of designs they can use. Evaluations of development programs with widely dispersed projects in different countries are often a case in point, where the design uses visits to a number of dispersed sites, interviews with staff and stakeholders, and reviews of documentation to draw conclusions. These interview-based evaluations are quite similar in methodological approach to many performance audits. Na

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Sherwood, Matthew G., Albert L. Nagy, and Aleksandra B. Zimmerman. "Non-CPAs and Office Audit Quality." Accounting Horizons 34, no. 3 (2020): 169–91. http://dx.doi.org/10.2308/horizons-18-072.

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SYNOPSIS During the time surrounding the Sarbanes-Oxley Act of 2002, the Big 4 firms either spun-off or downsized their consulting practices. However, in recent years, consulting service lines of the large accounting firms have seen a dramatic resurgence and growth. Regulators have taken notice of, and expressed concern over, this renewed focus on consulting. The accounting firms claim that such services enhance audit quality, mainly due to the prominent role of non-accounting specialists in today's external audit function. This study examines whether the availability of non-CPAs in U.S. Big 4

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Hazaea, Saddam A., Mosab I. Tabash, Abdul Aziz Abdul Rahman, Saleh F. A. Khatib, Jinyu Zhu, and H. Gin Chong. "Impact of the COVID-19 Pandemic on Audit Quality: Lessons and Opportunities." Emerging Science Journal 6 (February 27, 2022): 71–86. http://dx.doi.org/10.28991/esj-2022-sper-06.

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This study aims to identify the impact of COVID-19 on audit quality based on the investigation of three auditing aspects, namely: audit fees, audit procedures, and auditors' salaries in Saudi Arabia and Yemen. For data collection, fifty-five (55) questionnaires were distributed to internal auditors, external auditors, managers of audit offices, and financial managers. Eleven managers of audit offices and auditors were interviewed. A descriptive, regression analysis, and T-test were used. The study results reveal that the audit quality has been significantly affected due to the devastating effe

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Mohanad, Abbas Ayyash. "The Impact of Using the Joint Audit Method in Enhancing the Quality of the External Audit Report." Account and Financial Management Journal 10, no. 01 (2025): 3445–56. https://doi.org/10.5281/zenodo.14685182.

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ABSTRACT : The researcher based the research hypotheses for the practical aspect on three factors to indicate the extent of the contribution made by the "joint audit" approach to improving and enhancing the quality of the external "audit reports" through, the quality of the audit process when applying the joint audit method, the quality of the audit planning process when applying the "joint audit", the preparation of the "joint audit" reports and the time of issuance of the report. In order to achieve the objectives of the research, the researcher conducted a field study through a questionnair

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Kagombora, Emerita, and Crispin John Mbogo. "Role of Proactive Forensic Audit in Safeguarding Assets of an Organisation." International Journal of Research and Innovation in Social Science VIII, no. III (2024): 321–38. http://dx.doi.org/10.47772/ijriss.2024.803023.

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This study examines the role of proactive forensic audit in safeguarding assets of an organisation. Specifically, the study aimed to investigate the existence of qualified forensic auditors who safeguard assets, examine the existence of an automated proactive search for fraud indicators as a tool of safeguarding assets and to evaluate the integrity of the forensic auditors in Tanzania Revenue Authority, Kariakoo offices. The study collected data using questionnaires which were distributed to 144 respondents; among them were tax management officers, human resource officers, legal councils, ICT

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Laksono, Kurniawan Panji, and Diah Widyawati. "EFFICIENCY ANALYSIS OF INDONESIAN TAX OFFICES." Jurnal BPPK : Badan Pendidikan dan Pelatihan Keuangan 11, no. 2 (2018): 61–74. http://dx.doi.org/10.48108/jurnalbppk.v11i2.318.

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This research studies the technical efficiency of Tax Offices (KPP) in Indonesia by applying stochastic frontier analysis model. Observation was in the form of data aggregation at the level of province to all Tax Offices in Indonesia, besides those within the scopes of the Large Taxpayer Regional Office and Jakarta Special Regional Offices for approximately seven years (from 2010 to 2016). Results of the analysis show different rates of technical efficiency in inter-provinces taxation. Analysis on the efficiency determinants reveals a number of internal factors contributing to the technical ef

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Kim, Moo Sung, Jagadish Dandu, and Perihan Iren. "The effect of SOX on audit quality." Journal of Financial Crime 26, no. 3 (2019): 897–909. http://dx.doi.org/10.1108/jfc-08-2018-0088.

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Purpose This paper aims to investigate two issues. First, the authors test the effect of the Sarbanes–Oxley Act (SOX) on audit quality after 10 years. Second, the authors test whether it was necessary to close all of the Arthur Andersen offices due to the misbehavior of a few (e.g. the Houston and Atlanta offices). Design/methodology/approach The authors have used conservatism (Basu) as a proxy for audit quality. Findings The authors find that, over the long run (10 years) after SOX adoption, there is a significant positive change in conservatism as compared to during the previous similar peri

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Cindy Anggita N, Istianigsih Istianigsih, Maidani Maidani, and Idel Eprianto. "Pengaruh Latar Belakang Pendidikan, Pengalaman Audit Dan Gender Terhadap Kualitas Audit." Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi 2, no. 1 (2024): 252–71. http://dx.doi.org/10.61132/anggaran.v2i1.376.

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This research aims to examine the "Influence of Educational Background, Audit Experience, and Gender on audit quality (Empirical Study at Public Accountant Offices in the Bekasi and DKI Jakarta Regions)." The population in this study consists of auditors working in Public Accountant Offices in the Bekasi and DKI Jakarta regions. Variables identified in this research include Audit Quality as the dependent variable, while Educational Background, Audit Experience, and Gender play roles as independent variables. The sampling method applied is non-purposive sampling or accidental sampling, and a to

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N, Cindy Anggita, Istianigsih Istianigsih, and Aloysius Harry Mukti. "PENGARUH LATAR BELAKANG PENDIDIKAN, PENGALAMAN AUDIT DAN GENDER TERHADAP KUALITAS AUDIT." SENTRI: Jurnal Riset Ilmiah 3, no. 3 (2024): 1439–57. http://dx.doi.org/10.55681/sentri.v3i3.2423.

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This research aims to examine the "Influence of Educational Background, Audit Experience, and Gender on audit quality (Empirical Study at Public Accountant Offices in the Bekasi and DKI Jakarta Regions)." The population in this study consists of auditors working in Public Accountant Offices in the Bekasi and DKI Jakarta regions. Variables identified in this research include Audit Quality as the dependent variable, while Educational Background, Audit Experience, and Gender play roles as independent variables. The sampling method applied is non-purposive sampling or accidental sampling, and a to

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Knechel, W. Robert, Paul Rouse, and Caren Schelleman. "A Modified Audit Production Framework: Evaluating the Relative Efficiency of Audit Engagements." Accounting Review 84, no. 5 (2009): 1607–38. http://dx.doi.org/10.2308/accr.2009.84.5.1607.

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ABSTRACT: We develop a model of audit production based on Data Envelopment Analysis (DEA) using labor cost as input and hours spent on evidence-gathering activities that determine the level of assurance as output. Client characteristics are considered exogenous factors that affect audit production as a whole. We apply the model to a sample of U.S.-based engagements from an international accounting firm. Results indicate that a constrained DEA model using variable returns to scale is appropriate for modeling audit production. We find that audits are more efficient for clients that are larger, h

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Elsa Imelda, Yenni,. "FAKTOR-FAKTOR YANG MEMPENGARUHI PENGGUNAAN GENERALIZED AUDIT SOFTWARE DI KAP." Jurnal Paradigma Akuntansi 2, no. 2 (2020): 845. http://dx.doi.org/10.24912/jpa.v2i2.7667.

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The purpose of this study is to obtain empirical evidence about the Generalized Audit Software feature moderate the relationship between perceived ease of use and the use of Generalized Audit Software on external auditors in the Public Accountant Office for the period 2019. The research sample was obtained using the random purposive sampling method, namely 12 Offices Public Accountant. The model used in this study is a structural equation model and the data in this study were processed using SmartPLS version 3.0 for Windows. The results of this study indicate that perceived ease of use has no

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Chen, Jeff Zeyun, Mei-Hui Chen, Chen-Lung Chin, and Gerald J. Lobo. "Do Firms That Have a Common Signing Auditor Exhibit Higher Earnings Comparability?" Accounting Review 95, no. 3 (2019): 115–43. http://dx.doi.org/10.2308/accr-52522.

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ABSTRACT We hypothesize that if individual auditors possess unique audit styles that they consistently apply to different audit engagements, then client firms with a common signing auditor will exhibit higher earnings comparability. Using a large sample of Chinese firms, we find that client firms report more comparable earnings when they are audited by the same individual auditor than when they are audited by (1) different audit firms, (2) the same audit firm, but different audit offices, and (3) the same audit office, but different individual auditors. The individual auditor style effect is s

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