Relevant bibliographies by topics / Audit quality determinants

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  1. Journal articles
  2. Dissertations / Theses
  3. Book chapters
  4. Conference papers

Academic literature on the topic 'Audit quality determinants'

Author: Grafiati
Published: 10 September 2021
Last updated: 30 July 2025

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Journal articles on the topic "Audit quality determinants"

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Surtikanti, S., and J. Supriyanto. "Determinants of Audit Quality." Proceeding of International Conference on Business, Economics, Social Sciences, and Humanities 1 (December 1, 2020): 598–601. http://dx.doi.org/10.34010/icobest.v1i.96.

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A public accountant has an obligation in providing good audit quality but with the case of freezing the license of the public accounting firm karana violation of SPAP, the public began to doubt the quality of the audit itself. The purpose of this study is to empirically test the quality of audits influenced by audit fees and audit quality influenced by the audit agreement period. The methods used are descriptive and verifikative. The population is 16 Public Accounting Firms in bandung area, using saturated sampling techniques or census, while the respondents are senior auditors, partners. Stat
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Aswar, Khoirul, Fahmi Givari Akbar, Meilda Wiguna, and Eka Hariyani. "Determinants of audit quality: Role of time budget pressure." Problems and Perspectives in Management 19, no. 2 (2021): 308–19. http://dx.doi.org/10.21511/ppm.19(2).2021.25.

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There are many problems related to audit quality, which are often associated with audit failures. Internal government auditors in Indonesia also have issues with audit quality. Therefore, this study aims to present empirical evidence on the relationship between independence, competence, motivation, and audit quality. It will also determine the moderating effect of time budget pressure on the relationship between factors and audit quality. Data of this study were collected through a google form, in which 57 questionnaires were sent to internal auditors of government within the Principal Inspect
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El Filali, Issam, and Doha Harrag. "Evaluation of Audit Quality: Determinants and Theoretical Approaches." International Journal of Research and Innovation in Social Science IX, no. IV (2025): 3954–62. https://doi.org/10.47772/ijriss.2025.90400284.

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This article explores the quality criteria of audits through a detailed literature review, aiming to identify the key indicators that allow measurement of this quality. The study highlights three essential factors: the auditor’s competence and independence, along with access to reliable and relevant information. The methodology is based on an analysis of previous works, distinguishing the factors that influence audit quality, and on assurance and cognitive theoretical approaches to evaluate this quality. The results of the study emphasize the growing importance of digital transformation in the
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Al Shanti, Nidhal. "Determinants of Audit Quality." Asian Journal of Finance & Accounting 14, no. 1 (2022): 21–39. http://dx.doi.org/10.5296/ajfa.v14i1.18939.

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This research investigates the impact of auditor experience, auditor education, client’s internal controls, and audit procedures performed on audit quality in the UAE. An online Likert scale-based questionnaire was distributed to auditors with financial audit experience in the UAE. Multiple regression analysis was adopted to analyze data since more than one independent variable was investigated. The results demonstrate that auditor experience and auditor education are significantly and positively associated with audit quality, while client’s internal controls and audit procedures are not assoc
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Mardiati, Endang, Kristin Rosalina, Puteri Thea Avanti, and Laila Fitriyah LH. "Determinants Of Audit Quality: Evidence From Indonesia." Jurnal Akademi Akuntansi 5, no. 4 (2022): 448–61. http://dx.doi.org/10.22219/jaa.v5i4.17919.

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Corporate scandal in 2018 involving well-known public accounting firm in Indonesia is predicted to be caused by the quality of audits on financial statement that distort the decision-making process by users. Meanwhile, based on agency theory, agency problems between management as the preparer of financial statements and shareholders as users of these reports can be mitigated through the high quality of audit process. Therefore, the purpose of this study is to examine the factors that affect audit quality such as audit engagement tenure, public accounting firm's rotation and size, auditee size,
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Lestari, Ayu Ambang, Helianti Utami, and Bambang Sugeng. "META-ANALYSIS: AUDIT QUALITY DETERMINANTS." International Journal of Economy, Education and Entrepreneurship (IJE3) 2, no. 2 (2022): 367–81. http://dx.doi.org/10.53067/ije3.v2i2.69.

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This research aims to identify the results of empirical research related to the determinants of audit quality and to show a deep understanding of the reasons behind the differences in the results of previous studies. This study uses a meta-analysis with a sample of 45 international studies from original scientific articles from the years 2003 to 2020. The results showed that audit firm size and independence had a significant positive effect on audit quality. Meanwhile, audit tenure and industry specialization have a non-significant positive impact on audit quality. Furthermore, the analysis re
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Darmawan, Aliya. "Audit Quality and Its Impact on Financial Reporting Transparency." Golden Ratio of Auditing Research 3, no. 1 (2023): 32–45. http://dx.doi.org/10.52970/grar.v3i1.375.

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This qualitative research study investigates the intricate relationship between audit quality and financial reporting transparency within the corporate governance landscape. Drawing on principles of grounded theory, the research aims to explore the interplay, determinants, and implications of this relationship informed by existing literature. Through systematic document analysis of academic articles, regulatory documents, and scholarly publications, key dimensions and determinants of audit quality and financial reporting transparency are identified and analyzed. The study reveals that audit qu
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Suwardi, Suwardi, and Khomsiyah Khomsiyah. "Determinants and Consequences of Auditor Deviant Behavior." Eduvest - Journal of Universal Studies 4, no. 12 (2024): 12199–214. https://doi.org/10.59188/eduvest.v4i12.49992.

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Audit quality became an important issue after a global corporate scandal that revealed auditors' inability to detect financial statement fraud, leading to corporate bankruptcies and scandals. Auditors' deviant behavior, such as inindependence and incompetence in the implementation of duties, has the potential to damage audit quality. This study aims to analyze the factors that cause auditor behavior to deviate and their impact on audit quality in Jakarta, Indonesia. The factors analyzed include time budget pressure, task complexity, client importance, and organizational commitment. This survey
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SRIMINDARTI, Ceacilia, Siti Nur Fajriah ASHOBAH, Pancawati HARDININGSIH, and Askar YUNIANTO. "Does Moral Reasoning Moderate Audit Quality Determinants?" International Journal of Applied Economics, Finance and Accounting 14, no. 2 (2022): 162–69. http://dx.doi.org/10.33094/ijaefa.v14i2.693.

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The aim of this study is to analyse whether moral reasoning moderates the determinants of audit quality and examine the effects of competence, time budget pressure and moral reasoning on audit quality. The participants in this study were auditors of the Audit Board of Indonesia in Central Java. Using purposive sampling, 97 participants made up the entire studies. Data was analysed using partial least square (PLS). This study found that competence had a significant positive impact on audit quality. Time budget pressure had a negative impact on audit quality. Though, moral reasoning had no impac
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Ni, Made Wirasyanti Dwi Pratiwi, Gusti Ayu Astri Pramitari I, Made Bagiada I, and Nita Sumiari Kadek. "Audit Switching and Audit Tenure as Determinants of Audit Quality." Journal of Economics, Finance And Management Studies 07, no. 04 (2024): 1808–11. https://doi.org/10.5281/zenodo.10935517.

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This research aims to obtain empirical evidence of the effect of auditor switching and audit tenure on audit quality. This research was conducted on all companies listed on the Indonesia Stock Exchange for the 2020-2024 period. The sampling method uses purposive sampling. The total sample for this research was 215 companies. Audit quality in this study uses the earnings surprise benchmark proxy. The data analysis technique used is logistic regression analysis. The research results show that auditor switching has no effect on audit quality and audit tenure has a positive effect on audit quality
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Dissertations / Theses on the topic "Audit quality determinants"

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Tepalagul, Nopmanee. "Audit completion phase: determinants and implications for audit quality." Thesis, Boston University, 2012. https://hdl.handle.net/2144/12650.

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Thesis (D.B.A.)--Boston University PLEASE NOTE: Boston University Libraries did not receive an Authorization To Manage form for this thesis or dissertation. It is therefore not openly accessible, though it may be available by request. If you are the author or principal advisor of this work and would like to request open access for it, please contact us at open-help@bu.edu. Thank you.<br>This study provides evidence on the audit completion phase, the period between the end of the auditor's fieldwork for a client and the release of the audit report. The audit completion phase has generally been
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Dassen, Roger Joseph Marie. "Audit quality an empirical study of the attributes and determinants of audit quality perceptions /." [Maastricht : Maastricht : Rijksuniversiteit Limburg] ; University Library, Maastricht University [Host], 1995. http://arno.unimaas.nl/show.cgi?fid=5780.

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Jiang, Like. "Determinants and consequences of internal audit function quality." Thesis, Cergy-Pontoise, Ecole supérieure des sciences économiques et commerciales, 2015. http://www.theses.fr/2015ESEC0003.

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Je développe ici une nouvelle évaluation de la qualité de la fonction d'audit interne (FAI) basée sur des données d'entrée et j'examine les facteurs qui poussent les entreprises à mettre en place une FAI de haute qualité ainsi que les conséquences économiques d'une FAI de haute qualité. Afin de rendre opérationnelle mon analyse empirique, je crée un échantillon d'archivage de FAI international unique en associant une enquête d'auditeur interne menée au niveau international intitulée CBOK 2010 à des données publiques présentes dans la base de données Worldscope. En me basant sur les Normes Inte
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Thammasiri, Wasinee. "Auditor-client distance: determinants and implications for audit quality." Thesis, Boston University, 2014. https://hdl.handle.net/2144/11062.

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Thesis (Ph.D.)--Boston University<br>The finance geography literature has provided evidence on the informational advantage possessed by local investors, analysts, investment banks, mutual fund managers, and market makers. The plausible explanations for the information advantage of local stakeholders are lower cost of information and better access to information. Geographical advantages may apply in the audit market as well. In this study, I investigate factors that determine a firm's choice of a local or non-local auditor. I also extend prior studies of the consequence of auditor-client distan
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Forman, Max. "Quantity vs Quality : A quantitative study of the determinants of audit quality." Thesis, Umeå universitet, Företagsekonomi, 2018. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-151680.

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Building on the work of Pierce &amp; Sweeney’s study from 2004 and their Quality Threatening Behavior-model (QTB) in conjunction with Chang &amp; Hwang (2003), this study is an explanatory quantitative study into the determinants of audit quality. I aim to determine whether an overemphasis on customer retention can serve as determinant of audit quality. The study targeted contemporary ’Big Four’ auditors in Sweden. Data was gathered by means of a questionnaire constructed according to the QTB model as outlined by Pierce and Sweeney with the addition of a customer retention factor. Challenges i
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Chrityakierne, Kamolmett. "Properties of Key Audit Matters: Determinants and Impacts on the Capital Market." Thesis, The University of Sydney, 2022. https://hdl.handle.net/2123/29913.

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Key Audit Matters (KAM) disclosures are one of the most notable regulatory changes introduced into auditors’ reports worldwide. The KAM are intended to provide informational value by making audits more transparent to financial statement users. This thesis investigates (i) the determinants of KAM properties, including volume, composition, specificity, readability, and uncertain tone, and (ii) the impacts of the nature and properties of KAM by applying textual analyses to the KAM disclosures of UK companies during the 2013 – 2017 period. This thesis finds that the expertise and experience of KA
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Braunbeck, Guillermo Oscar. "Determinantes da qualidade das auditorias independentes no Brasil." Universidade de São Paulo, 2010. http://www.teses.usp.br/teses/disponiveis/12/12136/tde-04112010-161444/.

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O propósito deste estudo é investigar os potenciais determinantes da qualidade das auditorias no Brasil. Seus determinantes foram definidos a partir da abordagem teórica oferecida pelo modelo de Arruñada (1997), expandido na dimensão de competência profissional dos auditores. Adicionalmente, no sentido de se testar, empiricamente, os determinantes da qualidade das auditorias realizadas nas empresas listadas na Bovespa no período de 1998 a 2008, um construto inédito (o Índice de Qualidade das Auditorias IQUA) foi desenvolvido. Os resultados alcançados sugeriram que a qualidade das auditorias é
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Teodoro, André Filipe Lampreia. "Determinantes da qualidade em auditoria interna." Master's thesis, Instituto Superior de Economia e Gestão, 2020. http://hdl.handle.net/10400.5/21055.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>O presente estudo procura contribuir para a literatura da temática Qualidade em Auditoria Interna, identificando os determinantes que a promovem, relacionados com a forma de atuação dos profissionais da área. A estratégia de investigação passou pela formulação e distribuição de um questionário, tendo os dados sido recolhidos por canais eletrónios. Para a análise dos dados, foi utilizado o software SmartPLS 3.0, uma vez que o modelo do estudo se encontra estruturado sob a forma de PLS-SEM. A amostra é constituída por 115 auditor
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Domingos, Sérgio Cláudio Cruz. "Os determinantes na escolha dos auditores nas pequenas e medias empresas." Master's thesis, Instituto Superior de Economia e Gestão, 2011. http://hdl.handle.net/10400.5/10200.

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Mestrado em Contabilidade, Fiscalidade e Finanças Empresariais<br>A literatura apresenta uma diversidade de estudos que identificam alguns factores determinantes na escolha dos auditores e o papel desempenhado por estes profissionais nas empresas. No entanto, existe uma carência de estudos que adoptem uma perspectiva holística sobre esta matéria, com base em amostras constituídas por Pequenas e Médias Empresas (PME). O presente estudo tem como objectivos identificar quais os factores determinantes para a escolha do auditor nas PME portuguesas e qual o seu papel. Em Portugal, as PME têm um pape
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Chou, Chen Hua, and 周宸華. "The Determinants of Voluntary Formation and Quality of Audit Committees." Thesis, 2017. http://ndltd.ncl.edu.tw/handle/ttvv6h.

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碩士<br>國立高雄大學<br>金融管理學系碩士班<br>105<br>This thesis investigates the determinants of voluntary audit committee formation and quality using firms listed in the Taiwan Stock Exchange and Over-the-Counter from 2014 to 2015 as a sample. Audit committee quality is measured by using a comprehensive index comprising the following five indicators: the size of the audit committee, the numbers of member with expertise in accounting or finance, expertise in corporate governance, frequency of meetings, the attendance of member. Empirical results indicate that firms with lower ownership of directors and superv
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Book chapters on the topic "Audit quality determinants"

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Mazza, Tatiana, Stefano Azzali, and Lily Brooks. "Determinants of Information Technology Audit Quality." In Lecture Notes in Information Systems and Organisation. Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-26488-2_17.

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Nwankpa, Joseph, and Yaman Roumani. "Business Process Complexity, System Complexity and Perceived Audit Quality." In Developing Business Strategies and Identifying Risk Factors in Modern Organizations. IGI Global, 2014. http://dx.doi.org/10.4018/978-1-4666-4860-9.ch010.

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The turbulent events of the global financial crises have highlighted the importance of audit quality. Auditing in today's business environment involves navigating through organizational information technology (IT) landscape dominated by ERP systems. Organizations depend on ERP systems for financial reporting which involve dealing with statutory and regulatory provisions. ERP systems thus, have become an integral part of compliance strategy due to their support for internal controls. ERP systems are associated with inherent system and business process complexities capable of carving new auditin
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Odia, J. O. "The Determinants and Financial Statement Effects of IFRS Adoption in Nigeria." In Advances in Finance, Accounting, and Economics. IGI Global, 2016. http://dx.doi.org/10.4018/978-1-4666-9876-5.ch016.

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The chapter examines the determinants and financial statement effect s of IFRS adoption in Nigeria. It also investigate into the impact of effect of the adoption of IFRS on accounting figures and ratios in the financial statements of 50 companies quoted in the Nigerian Stock Exchange. The determinants considered include firm's characteristics (firm size, operating cash flow, leverage, turnover, growth in turnover, profitability, liquidity and earnings quality) and corporate governance variables (board size, board independence and audit type). The data were obtained from the annual reports of c
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Sayogo, Djoko Sigit, and Teresa Harrison. "Exploring the Socio-Political Determinants of Open Budget." In Advances in Electronic Government, Digital Divide, and Regional Development. IGI Global, 2013. http://dx.doi.org/10.4018/978-1-4666-4058-0.ch009.

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In a study of budgetary transparency and accountability, this chapter examines how a country’s disclosure of budget information is related to a set of socio-political factors. The authors analyze data from the biennial Open Budget Survey conducted by the International Budget Partnership for the years of 2008 and 2010. The study compares three types of disclosure practices: online, hardcopy, and unpublished distribution for six types of budgets: pre-budget proposal, executive budget, citizens’ budget, mid-year review, end-year review, and audit report. They find that the level of democracy in a
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Gude Wouter T., van der Veer Sabine N., van Engen-Verheul Mariëtte M., de Keizer Nicolette F., and Peek Niels. "Inside the Black Box of Audit and Feedback: a Laboratory Study to Explore Determinants of Improvement Target Selection by Healthcare Professionals in Cardiac Rehabilitation." In Studies in Health Technology and Informatics. IOS Press, 2015. https://doi.org/10.3233/978-1-61499-564-7-424.

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Audit and feedback (A&amp;amp;F) is widely used to aid healthcare professionals in improving clinical performance, but there is little understanding of the underlying mechanism that determines its effectiveness. The aim of this paper is to investigate the process by which healthcare professionals select indicators as improvement targets based on A&amp;amp;F. We performed a laboratory study among 41 healthcare professionals in the context of a web-based A&amp;amp;F intervention designed to improve the quality of cardiac rehabilitation care in the Netherlands. Feedback was provided on eighteen q
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Bui, Hoang. "Determinant factors of information disclosure on sustainability reporting in Vietnam." In No Question: Sustainability is Everyone’s Business : IV. BBS International Sustainability Student Conference Proceedings. Budapest Business School, 2022. http://dx.doi.org/10.29180/9786156342386_4.

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Purpose: Sustainability reports in recent years have always received significant attention from stakeholders because of the benefits that stakeholders bring. This examination explores the factors that impact the sustainability of the firm's disclosure s in Vietnam's stock market. DesigN/methodology/approach: This research used the systematic literature review method to construct the theoretical model and investigated the levels of impact of determinants on information disclosure and transparency to achieve business sustainability in Vietnam's setting. Findings: The expected result has recogniz
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Conference papers on the topic "Audit quality determinants"

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Nugraha, Erik, Lucky Nugroho, and Audita Setiawan. "Discourses of Determinants Factor in Audit Quality." In Proceedings of the First Annual Conference of Economics, Business, and Social Science, ACEBISS 2019, 26 - 30 March, Jakarta, Indonesia. EAI, 2020. http://dx.doi.org/10.4108/eai.26-3-2019.2290776.

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Subianto, Charis. "Determinants of Audit Quality: An Analysis of Three Points of International Standards on Auditing (ISA) and The Identity of The Auditor As An Independent Accountant." In Journal of Contemporary Accounting and Economics Symposium 2018 on Special Session for Indonesian Study. SCITEPRESS - Science and Technology Publications, 2018. http://dx.doi.org/10.5220/0007018105580565.

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Marsudi, Almatius Setya. "Determinant of Quality Audit in Sustainable Development Goals." In The 2nd International Conference on Inclusive Business in the Changing World. SCITEPRESS - Science and Technology Publications, 2019. http://dx.doi.org/10.5220/0008434005840589.

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"The determinant of Audit Quality Based on Internal Audit Capability Model (IACM)." In International Seminar of Research Month Science and Technology for People Empowerment. Galaxy Science, 2019. http://dx.doi.org/10.11594/nstp.2019.0256.

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