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Journal articles on the topic 'Audit quality determinants'

Author: Grafiati

Published: 10 September 2021

Last updated: 30 July 2025

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1

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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DABOR, Alexander. "Determinants of Dysfuntional Behaviour Among Auditors in Nigeria." International Journal of Environmental, Sustainability, and Social Science 5, no. 4 (2023): 1157–74. https://doi.org/10.38142/ijesss.v5i4.435.

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Ensuring good audit quality has become germane in recent times following developments that have ridiculed the credibility of financial statements all over the world. Achieving a strong audit quality entails an auditor identifying and reporting pertinent abnormalities in corporate financial reports, demonstrating his expertise as a professional auditor. Audit quality remains fundamental in giving credibility to information presented in ?nancial statements. Reduced audit quality behavior remains a serious area of accounting and auditing literature and this can be ascribed to the importance of qu

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Rudyanto, Astrid, Dipta Daniswari, and Yuli Oktaviani. "Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia." Accounting and Finance Review (AFR) Vol. 2 (4) Oct-Dec 2017 2, no. 4 (2017): 12–20. http://dx.doi.org/10.35609/afr.2017.2.4(2).

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Objective - The emergence of the ASEAN Single Window has triggered the need for higher audit quality in ASEAN countries, including Indonesia. A recent study conducted in Indonesia reveals that the reputation of auditing firms, as rated by clients and users, and auditor's competence, as rated by the auditor, are the primary determinants of audit quality. The purpose of this study is to analyze whether the reputation or competence of an auditor affects audit quality, within manufacturing companies in Indonesia. Methodology/Technique - This paper contributes to the creation of new measurements fo

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Manh, Cuong Nguyen, Dung Tran Manh, and Dong Nguyen Huu. "Determinants Influencing Audit Quality: The Case of State Audit of Vietnam." International Journal of Management Sciences and Business Research 7, no. 3 (2018): 70–78. https://doi.org/10.5281/zenodo.3483433.

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This study is conducted to investigate the impact levels of determinants influencing audit quality of ODA projects with the case of State Audit of Vietnam. By interviewing state auditors, observing audit activities in the audit process of ODA projects and sending questionnaires to auditors, primary data were used for running the regression model of audit quality. The results show that two groups of external factors of legal framework and auditee have positive relationships with audit quality, but auditee has a stronger impact. For internal determinants, the impact levels to audit quality reduc

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Aswar, Khoirul, Fahmi Givari Akbar, and Noegrahini Lastiningsih. "Determinants of Audit Quality in Indonesia Supreme Audit Institution: A Conceptual Study." Information Management and Business Review 12, no. 2(I) (2020): 38–41. http://dx.doi.org/10.22610/imbr.v12i2(i).3075.

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This research is based on the problem of poor audit practices by the Big Four audit firms and the mid-tier audit firms in UK in 2018/2019 cycle, which is indicated as audit failure. This resulted in sanctions and fines that increased significantly from the previous year. Problems related to audit quality are also experienced by government internal auditors in Indonesia. This is due to several factors such as the quality of government internal auditor resources that are still below the lowest service standards as a public institution, lack of available apparatus and low competency, and limited

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Gaynor, Lisa Milici, Andrea Seaton Kelton, Molly Mercer, and Teri Lombardi Yohn. "Understanding the Relation between Financial Reporting Quality and Audit Quality." AUDITING: A Journal of Practice & Theory 35, no. 4 (2016): 1–22. http://dx.doi.org/10.2308/ajpt-51453.

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SUMMARY A primary goal of both financial reporting research and audit research is to understand the determinants of quality, and researchers in both areas have identified a wide set of variables that enhance or impair quality. In this paper, we define financial reporting quality and audit quality and use a person/task/environment framework to summarize prior findings on the determinants of each. We use this framework to discuss the links between the financial reporting and audit academic literatures and highlight the recursive relation between financial reporting quality and audit quality. Our

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Dantas, José Alves, and Otavio Ribeiro de Medeiros. "Quality Determinants of Independent Audits of Banks." Revista Contabilidade & Finanças 26, no. 67 (2015): 43–56. http://dx.doi.org/10.1590/1808-057x201400030.

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Since DeAngelo's study (1981) on audit quality, the latter has been a topic well discussed in the international accounting literature; however, there is little evidence about audit quality in the financial market. In Brazil, studies on audit quality began only in the 2000s, although without a specific focus on banks. The purpose of this study was to identify the quality determinants of audit work in Brazilian banking institutions. Using the practice of earnings management as a proxy for audit quality - more specifically, the discretionary accruals related to the process of the constitution of

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Nasution, Shabrina Tri Asti, T. Alvi Syahri Mahzura, and Rana Fathinah Ananda. "Determinants of Audit Quality with Auditor Ethics as Moderation in Public Accounting Firm Medan City." International Journal of Research and Review 9, no. 7 (2022): 747–58. http://dx.doi.org/10.52403/ijrr.20220779.

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This research aims to analyze the influence of competence, work experience, and accountability on the quality of audits and the ethical interaction of auditors on audit quality. Data collection is done by survey method with questionnaires. The population of this study is the Auditor in Public Accounting Firm Medan City. Primary data is obtained through the spreading of questionnaires. Hypothesis testing in this study used Moderate Regression Analysis. The results showed that work experience affects the quality of audits. At the same time, the variables of competence and accountability have no

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Wenny Yolanda, Audrey Michelle, Kartini Kartini, and Grace T. Pontoh. "Determinants of Audit Quality at Public Accounting Firms." GATR Journal of Finance and Banking Review VOL. 6 (3) SEPTEMBER- DECEMBER 2021 6, no. 3 (2021): 134–43. http://dx.doi.org/10.35609/jfbr.2021.6.3(3).

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Objective – This study aims to examine and prove the effect of education, experience and audit fee on audit quality. Methodology – The data used are primary data in the form of questionnaires distributed to auditors, both senior and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. Findings – This research used a quantitative approach by measuring the objective data through scientific calculations, derived from samples of certain objects to answer a number of

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Wilamsari, Feni, Titik Musriati, and Retno Cahyaningati. "Determinants of Internal Audit Quality and External Audit Fees." Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak 8, no. 1 (2024): 1–8. http://dx.doi.org/10.30741/assets.v8i1.1223.

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Internal audit a part of good corporate governance, one of its functions is to ensure that internal control runs well, apart from that, the existence of internal audit also expected to provide value added to the company. Quality internal audit plays a very important role in supporting the success and sustainability of a company. This research aims to examine the determinants of internal audit quality and further examine the role of internal audit quality on external audit fees. Primary data is used in this research, the collection method is through distributing questionnaires. Purposive sampli

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Dresdner, Hana, and Dov Fischer. "Definitions and determinants of audit quality." Journal of Corporate Accounting & Finance 31, no. 4 (2020): 197–201. http://dx.doi.org/10.1002/jcaf.22441.

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Khamisah, Nur, Asfeni Nurullah, and Nilam Kesuma. "The Determinants of Audit Quality (Empirical Study in Indonesia Stock Exchange)." Owner 9, no. 1 (2025): 051–60. https://doi.org/10.33395/owner.v9i1.2439.

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Every company has an obligation to present quality financial reports. One indicator of quality financial statements is that they have been audited by a public accountant to determine the level of fairness of the financial statements compared to accounting standards. The services of a public accountant or external auditor are seen as an independent third party to anticipate conflicts of interest between company management and shareholders. A public accountant must be able to gather as many clients as possible and gain the trust of the wider community, this requires auditors to maintain good aud

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Nafsiyyah, Zakiyyatun Dea, Desty Villa Prameswari, Eka Sartika, and Ayu Umyana. "DETERMINANTS OF GOING CONCERN AUDIT OPINION." Ekspansi: Jurnal Ekonomi, Keuangan, Perbankan, dan Akuntansi 15, no. 2 (2023): 93–109. http://dx.doi.org/10.35313/ekspansi.v15i2.5317.

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Abstract: This study was conducted in order to determine the impact of audit quality, total asset turnover, company size, growth opportunity, DER, DAR, and previous year's audit opinion on audit opinion regarding business continuity in food and beverage subsector companies located on the IDX in the period 2020 to 2022. Financial statements are secondary data used in research with purposive sampling in determining and based on predetermined characteristics there are 78 companies. Quantitative becomes a research model using logistic regression so as to obtain results where previous period Audit

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Olabisi, Jayeola, Sunday Kajola, Matthew Abioro, and Oyefemi Oworu. "Determinants of Audit Quality: Evidence from Nigerian Listed Insurance Companies." Vestnik Volgogradskogo gosudarstvennogo universiteta. Ekonomika, no. 2 (September 2020): 182–92. http://dx.doi.org/10.15688/ek.jvolsu.2020.2.17.

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The study examines the factors that determine audit quality among listed insurance companies in Nigeria. The study adopts Ex-post facto research design, and 15 companies are purposively selected, out of 25 listed insurance companies in Nigeria as of 2018. Panel data is extracted from the annual account and reports of the selected companies over a period of ten years (2009–2018). Pearson correlation analysis, Ordinary Least Square (OLS) and Regression are the statistical tools used for the analysis. The results of the study reveal a significant relationship between the audit firm size, audit te

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Wahyuni, Wahyuni, Lindah Nurul Rila Sueny, Aisyah Salma Wahyu, and Nurhalisa Nur Fadewa. "Examining Audit Fee Determinants and Their Impact on Audit Quality." Advances in Managerial Auditing Research 2, no. 3 (2024): 119–29. http://dx.doi.org/10.60079/amar.v2i3.373.

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Purpose: This study aims to identify the determinants of audit fees and their impact on audit quality. It also explores the relationship between audit fees, firm characteristics, market dynamics, and industry regulation. Research Design and Methodology: This research uses a systematic literature review method by collecting and analyzing relevant articles, books, and conference papers from academic databases such as PubMed, Google Scholar, and Web of Science. The keywords used included “audit fees”, “audit quality”, “determinants”, and “regulatory reform”. The selected studies were evaluated ba

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Tackie, George, Edward Marfo-Yiadom, and Sampson Oduro Achina. "Determinants of Internal Audit Effectiveness in Decentralized Local Government Administrative Systems." International Journal of Business and Management 11, no. 11 (2016): 184. http://dx.doi.org/10.5539/ijbm.v11n11p184.

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<p>This paper examines the determinants of internal audit effectiveness in decentralized local government administrative systems of Ghana. Ghana’s local government system is structured into metropolitan, municipal, and district assemblies (MMDAs). For the purpose of the study, we focused on the Ashanti region of Ghana which has the highest number of MMDAs. The motivation for the study is derived from the increased interest in the internal audits of local government units. Using a descriptive survey, the data gathered, through the use of questionnaire, revealed that majority of the intern

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Afesha, Tamrat. "Audit Fee Determinants and Audit Quality in Ethiopian Commercial Banks." Ethiopian Journal of Business and Economics (The) 5, no. 2 (2016): 159. http://dx.doi.org/10.4314/ejbe.v5i2.1.

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Leventis, Stergios, and Constantinos Caramanis. "Determinants of audit time as a proxy of audit quality." Managerial Auditing Journal 20, no. 5 (2005): 460–78. http://dx.doi.org/10.1108/02686900510598821.

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Nuryani, Nunung. "PENGARUH BIAYA AUDIT TERHADAP KUALITAS AUDIT DAN DETERMINAN BIAYA AUDIT." Jurnal Akuntansi 9, no. 2 (2020): 32–47. http://dx.doi.org/10.46806/ja.v9i2.760.

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Financial information is one of the important information in decision making. However, many cases of fraud committed by management so that the information in the financial statements cannot be relied upon in decision making. Therefore, the auditor's job is to ensure that the company's financial statements are represented correctly (faithful representation) so that financial statement information becomes more quality and useful in making decisions. So this study aims to examine the effect of audit fee on audit quality. In addition, this study also examines important determinants of audit costs,

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Reheul, Anne-Mie, Tom Van Caneghem, Machteld Van den Bogaerd, and Sandra Verbruggen. "Auditor gender, experience and reporting in nonprofit organizations." Managerial Auditing Journal 32, no. 6 (2017): 550–77. http://dx.doi.org/10.1108/maj-01-2016-1296.

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Purpose The purpose of this study is to investigate the association between individual auditor characteristics (gender, experience and sector expertise) and audit opinions in Belgian non-profit organizations (NPOs). The purpose is to identify auditor characteristics that imply a better assurance of financial statement (FS) quality. FS quality is essential to enhance financial accountability toward the resource providers of NPOs and the public at large. Design/methodology/approach Multinomial regressions are conducted on a data set of Belgian NPOs. Propensity score matching is used to control f

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Babalola, Faith Ibukun, Eseoghene Kokogho, Princess Eloho Odio, Mary Oyenike Adeyanju, and Zamathula Sikhakhane Nwokediegwu. "Redefining Audit Quality: A Conceptual Framework for Assessing Audit Effectiveness in Modern Financial Markets." International Journal of Multidisciplinary Research and Growth Evaluation 3, no. 1 (2022): 690–99. https://doi.org/10.54660/.ijmrge.2022.3.1-690-699.

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Audit quality remains a critical determinant of financial market stability, influencing investor confidence, corporate governance, and regulatory compliance. However, defining and assessing audit effectiveness in modern financial markets presents ongoing challenges due to evolving regulatory landscapes, technological disruptions, and market dynamics. This paper develops a conceptual framework for evaluating audit quality by integrating theoretical perspectives, key determinants, and emerging technological advancements. It explores the historical evolution of audit quality, the influence of reg

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Putra Pamungkas, Wahyu Ragil, and Ifah Rofiqoh. "INVESTIGATING AUDIT QUALITY DETERMINANTS : EVIDENCE FROM THE MINING INDUSTRY IN INDONESIA." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 20, no. 1 (2025): 1–18. https://doi.org/10.25105/v20i1.21651.

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This study analyzes the impact of audit tenure, audit committee, audit fees, audit rotation, auditor specialization, and leverage on audit quality. A quantitative method was employed using secondary data sources in the form of annual reports and audited financial statements. The sample consisted of mining sector companies listed on the Indonesia Stock Exchange from 2019 to 2023, utilizing purposive sampling techniques. 38 companies were analyzed, resulting in 190 observations over the specified period. Panel data regression analysis was employed to test the proposed hypotheses. The research fi

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CHERSAN, Ionela-Corina. "Audit Quality and Several of Its Determinants." Audit Financiar 17, no. 153 (2019): 93–105. http://dx.doi.org/10.20869/auditf/2019/153/002.

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Dini Adristi and Asih Handayani. "Determinants Integrity of Financial Statements with Audit Quality as Moderating." Jurnal Akuntansi Bisnis dan Ekonomi 10, no. 2 (2024): 1–11. https://doi.org/10.33197/jabe.vol10.iss2.2024.1350.

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This research aims to determine the influence of audit committees and audit tenure on the integrity of financial reports with audit quality as a moderating variable. The population in this study are non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2017 - 2021. The sample in this study was 49 companies, which were taken using the purposive sampling method. The data collection technique in this research uses literature studies with data analysis techniques using panel data regression analysis using E-Views version 9 software. The results of this research show that

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Andelina, Widya, and Aprih Santoso. "Measuring Quality Determinants of Financial Statements." Journal of Business and Management Review 2, no. 12 (2021): 884–93. http://dx.doi.org/10.47153/jbmr212.2082021.

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    The research aims to study the impact of the role of internal audit, the application of regional accounting systems, and human resource competencies on the quality of financial statements. A sample of 141 employees according to the purposive sampling method and by distributing questionnaires. It turned out that the questionnaire returned was only from 138 employees. Data analyzed through moderate regression analysis (MRA) from the SPSS program. The results of the study stated that the role of internal audit has a negative impact on the quality of financial statement

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Faradilla, Widya Septi, and Doddy Setiawan. "PERKEMBANGAN PENELITIAN KUALITAS AUDIT DI INDONESIA." Ultimaccounting Jurnal Ilmu Akuntansi 17, no. 1 (2025): 127–57. https://doi.org/10.31937/akuntansi.v17i1.4101.

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Abstract— In the current competitive global landscape, the demand for transparency and accountability in financial reporting has significantly increased. Investors require accurate and reliable information to make well-informed decisions, while regulatory authorities have heightened oversight by enforcing stricter regulations and penalties for non-compliance. This environment calls for robust financial reporting systems and independent audits to maintain high standards of financial disclosure. High-quality audits are essential for maintaining stakeholder trust. However, the prevalence of fraud

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Nasution, Shabrina Tri Asti. "Determinants of Audit Quality with Auditor's Professionalism Skepticism as a Mediating Variable in Public Accounting Firm (KAP) Medan City." International Journal of Research and Review 8, no. 9 (2021): 102–14. http://dx.doi.org/10.52403/ijrr.20210915.

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The purpose of this study is to detect factors that encourage an increase in auditor professionalism skepticism so that they are able to produce quality audits. It is realized that audit quality comes from a good audit process and the auditor puts forward a good attitude of professional skepticism. The results of this study indicate that the experience and competence of auditors can increase the attitude of skepticism of auditor professionalism and audit quality. In addition, the skepticism of the auditor's professionalism is able to mediate the experience of the auditor and the competence of

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LANNAI, Darwis, Hajering HAJERING, and Hamzah AHMAD. "Audit Quality Model Moderated by Professional Skepticism: Determinants of Professional Ethics and Auditor Experience." Theoretical and Practical Research in Economic Fields 16, no. 1 (2025): 221. https://doi.org/10.14505/tpref.v16.1(33).18.

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This research explores how an auditor’s experience and professional ethics influence audit quality, with professional skepticism playing a key moderating role. Experience sharpens an auditor’s ability to detect fraud, while strong ethics help them uphold integrity. Together, these factors shape professional skepticism - the cautious, questioning mindset auditors use when reviewing evidence and making decisions. The study was carried out by the South Sulawesi Provincial Audit Board in early 2024, focusing on auditors in Makassar. Rather than selecting a sample, the researchers included all 35 a

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Karmila, Yusri, Abdul Wahad, and Wardatul Wahidah. R. "Determinants of Fraud Prevention PT Perkebunan Nusantara XIV Takalar." Formosa Journal of Applied Sciences 3, no. 2 (2024): 759–74. http://dx.doi.org/10.55927/fjas.v3i2.7981.

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The following are the research objectives in accordance with the goals of this study: Examining the following four topics will help us better understand how fraud is prevented: 1) the impact of internal audit; 2) the impact of audit quality; 3) the impact of good corporate governance; and 4) the combined impact of internal audit, internal control, audit quality, and good corporate governance. The effect of Audit Quality, Internal Audit, Good Corporate Governance has a positive and significant effect on Fraud Prevention at PT Perkebunan Nusantara XIV Takalar. PT Perkebunan Nusantara XIV Takalar

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Ojeaga, Joseph Oseikhuemhen, and Raymond A. Ezejiofor. "Determinants of Audit Quality and Audit Quality: A Study of Listed Companies in Nigeria." Journal of Accounting and Financial Management 9, no. 5 (2023): 64–76. http://dx.doi.org/10.56201/jafm.v9.no5.2023.pg64.76.

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The study ascertained the determinants of audit quality of listed companies on the Nigerian Stock Exchange. Ex Post Facto research design was used for the study. A sample of sixty three (63) companies was used for the study from a population of one hundred and seventy companies listed on the Nigerian Exchange. The binary logit regression was applied when the dependent variable is dichotomous in nature (i.e. 1 and 0). Based on the outcome, it could be deduced that the explanatory variable of auditors’ independence poses an inverse significant impact on audit quality. The result also showed that

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M. Rasuli, Arumega Zarefar, Atika Zarefar, and Razana Juhaira Johari. "Professional Scepticism, Independence, Information Technology, Auditor Competence, And Audit Quality." Jurnal Reviu Akuntansi dan Keuangan 14, no. 1 (2024): 243–57. http://dx.doi.org/10.22219/jrak.v14i1.29963.

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Purpose: This study aims to obtain empirical evidence regarding the effect of professional scepticism, independence, information technology, and auditor competence on audit quality. Methodology/approach: This study uses a quantitative approach with primary data in the form of questionnaires. Respondents of this study were 68 auditors of BPK RI Representative of Riau Province. Regression analysis using the PLS-SEM method. Findings: The results showed that professional scepticism and BPK auditor competence significantly positively affected BPK audit quality. Other results show that independence

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Hoang, Kris, Karim Jamal, and Hun-Tong Tan. "Determinants of Audit Engagement Profitability." Accounting Review 94, no. 6 (2019): 253–83. http://dx.doi.org/10.2308/accr-52438.

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ABSTRACT We examine determinants of audit engagement profitability using proprietary data from the national office of a Big 4 public accounting firm in Canada. We verify through interviews with senior audit partners that the audit realization rate is the primary measure used to assess engagement-level profitability, and use the former to proxy for engagement profitability in our archival analysis. We find that engagement profitability is positively associated with the firm's assignment of lead senior audit managers, as identified by the national office, and its delivery of intangible client se

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Tania, Dinda, M. Irfan Tarmizi, and Muhammad Adrian. "Determinants of Audit Quality in Companies That Conduct Initial Public Offerings." Journal of Accounting Science 7, no. 1 (2023): 54–62. http://dx.doi.org/10.21070/jas.v7i1.1666.

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This research aims to investigate factors that affect quality control, including audit period, auditor reputation, accounting firm size, and audit fees. The population of this study consisted of 54 companies that participated in the Initial Public Offering (IPO) and were listed on the Indonesia Stock Exchange (IDX) in 2021. The sample was taken using the purposive sampling method to obtain a sample of 42 companies. This study uses quantitative data analysis techniques. SPSS version 20 is used for statistical analysis in data analysis. From the results of this study, audit tenure, Public Accoun

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Salehi, Mahdi, Mohamad Reza Fakhri Mahmoudi, and Ali Daemi Gah. "A meta-analysis approach for determinants of effective factors on audit quality." Journal of Accounting in Emerging Economies 9, no. 2 (2019): 287–312. http://dx.doi.org/10.1108/jaee-03-2018-0025.

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PurposeThe purpose of this paper is to demonstrate a deeper understanding about the reasons behind difference in previous studies’ results in the field of audit quality determinants.Design/methodology/approachA meta-analysis method is employed in which 52 studies including 40 international studies from authentic scientific articles during the year 2000–2015 and 12 national studies out of authentic national scientific articles from 2001 to 2015 are taken to account as sample studies. Audit firm size, auditor tenure and auditor specialization are set as independent variables and audit quality is

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Hariyani, Eka, Supriono Supriono, Rheny Afriana Hanif, Sem Paulus Silalahi, and Meilda Wiguna. "Determinants influencing fraud detection: Role of internal auditors’ quality." Problems and Perspectives in Management 22, no. 2 (2024): 51–60. http://dx.doi.org/10.21511/ppm.22(2).2024.05.

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Frequent occurrences of fraud take place due to poor fraud prevention and detection. The purpose of this study is to ascertain the impact of internal audit effectiveness and continued professional commitment to fraud detection with internal auditors’ quality as a moderating variable. Seventy-eight questionnaires were distributed to internal auditors and supervisors at the Inspectorate of Riau City, Indonesia, who had at least two years of experience. Structural equation modeling (SEM) 3.0 software was used for the data analysis. According to the study’s findings, the effectiveness of internal

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Dalimunthe, Ibram Pinondang, Hari Gursida, and Yohanes Indrayono. "Determinants of Corporate Governance on Bank Financial Performance Through Green Banking in Indonesia." Journal of World Science 4, no. 6 (2025): 727–46. https://doi.org/10.58344/jws.v4i6.1430.

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This study aims to examine and analyze the influence of audit fees and auditor professionalism on audit quality, with auditor work experience as a mediating variable. The research is motivated by the importance of audit quality in enhancing the transparency and credibility of financial reporting, as well as the critical role of auditor experience in strengthening the relationship between audit fees, professionalism, and audit quality. The study was conducted on auditors working in Public Accounting Firms (PAFs) across Indonesia using a quantitative approach. Data were collected through questio

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Alfraih, Mishari M. "Does ownership structure affect the quality of auditor pair composition?" Journal of Financial Reporting and Accounting 15, no. 2 (2017): 245–63. http://dx.doi.org/10.1108/jfra-08-2015-0076.

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Purpose This study examines the effects of institutional and government ownership on audit quality in Kuwait. Kuwait provides an interesting regulatory context as listed firms are legally required to appoint two external auditors from different auditing firms. This offers a unique opportunity to examine differentiation in demand for audit quality when there are three potential combinations of auditors: two non-Big 4, one Big 4 and one non-Big 4 and two Big 4. Design/methodology/approach The sample consists of all firms listed on the Kuwait Stock Exchange in 2013. Multinomial logistic regressio

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Azzali, Stefano, and Tatiana Mazza. "Determinants of Audit Sanctions Severity." International Journal of Business Administration 11, no. 2 (2020): 28. http://dx.doi.org/10.5430/ijba.v11n2p28.

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This study investigates the effects of material weaknesses from auditing standards and of material misstatement from accounting standards on the audit sanctions severity. Using a unique database in the period 1983 – 2015, we find mixed results. Among the auditing standards, Internal Control Weaknesses lead to more severe audit sanctions than Quality Control, Other Auditors, Reporting and Audit Opinion Material Weaknesses Audit Sanctions, and to less severe audit sanctions than Professional Skepticism and Substantial Procedures. Among accounting standards, Fair Value misstatements are associate

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Ghebremichael, Asmerom Atewebrhan. "Determinants of behavioural intentions in the audit market." International Journal of Quality and Service Sciences 11, no. 1 (2019): 87–103. http://dx.doi.org/10.1108/ijqss-10-2017-0091.

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PurposeThis study uses conceptualizations and models of service quality and behavioural intentions from the service marketing and audit quality literature to investigate the influence of supervisory board members’ perceptions about various dimensions of audit quality on their behavioural intentions. These dimensions pertain to auditor’s technical competence, functional (service) quality and auditor independence.Design/methodology/approachA survey of supervisory board members of large and medium companies in The Netherlands is made to identify audit quality dimensions. The multivariate analysis

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C.O., Olaoye, and Akintayo Oluwatoyin, O.A. "DETERMINANTS OF FINANCIAL REPORTING QUALITY IN NIGERIA NON-FINANCIAL INSTITUTIONS (2010-2018)." Kampala International University Interdisciplinary Journal of Humanities and Social Sciences 2, no. 2 (2021): 263–82. http://dx.doi.org/10.59568/kijhus-2021-2-2-20.

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This study focused on the investigation of determinants of quality of financial report in nonfinancial institutions in Nigeria. To achieve this objective a time series research design was adopted to gather data from the annual financial report of the selected institutions from the periods 2010- 2018. Moreover, from the 106 non-financial institutions quoted on the stock exchange market in Nigeria only 32 institutions were purposively selected for the study on the basis of certain criteria’s. In addition, both descriptive and inferential statistics tools of Panel regression analysis were used fo

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Susilawati and Yuniarwati. "Determinants of Company Value in the Health Sector in 2020-2023." Jurnal AKSI (Akuntansi dan Sistem Informasi) 10, no. 1 (2025): 191–200. https://doi.org/10.32486/aksi.v10i1.855.

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Financial performance, audit opinion, and audit quality of a company can provide information about the condition of the company. The fairness status of financial statements can reveal audit opinions, competent auditors can measure audit quality, and fundamental analysis can reveal financial performance. The purpose of this study is to determine how organizational value is affected by audit quality, audit opinion, and financial performance. Participants in this study were healthcare companies listed on the Indonesia Stock Exchange between 2020-2023. One of the research sample selection techniqu

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