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Journal articles on the topic 'Audit Report Quality'

Author: Grafiati

Published: 7 June 2025

Last updated: 2 August 2025

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1

Wang, Yanyan, Lisheng Yu, and Yuping Zhao. "The Association between Audit-Partner Quality and Engagement Quality: Evidence from Financial Report Misstatements." AUDITING: A Journal of Practice & Theory 34, no. 3 (2014): 81–111. http://dx.doi.org/10.2308/ajpt-50954.

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SUMMARY We study whether audit-partner quality influences the probability of annual report misstatements (measured by restatements) and whether various levels of quality control attenuate such influences. We measure audit-partner quality with audit failure rate (i.e., the total number of audit failures associated with an audit partner divided by the total number of audit reports signed by the same partner). We report the following key findings. First, an audit partner's past audit failure rate is positively associated with the probability that the current year annual report that he/she audits

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Hayatun Ruwaidha and Trinandari Prasetya Nugrahanti. "Studi Literatur Review: Pengaruh Profitabilitas, Audit Complexity dan Kualitas Audit Terhadap Audit Report Lag." Jurnal Akuntan Publik 2, no. 2 (2024): 26–52. https://doi.org/10.59581/jap-widyakarya.v2i2.3494.

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Background: Financial reports are considered important for the final accounting process which is a means of financial communication and accountability to stakeholders for decision making for the next period. This study aims to analyze and obtain empirical evidence of influence by producing articles to review the effect of profitability, audit complexity and audit quality on audit report lag. The research methodology used in this research is the literature review method, using qualitative research methods where the articles analyzed in this article are 21 article writings, consisting of 5 inter

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Li, Hong, David Hay, and David Lau. "Assessing the impact of the new auditor’s report." Pacific Accounting Review 31, no. 1 (2019): 110–32. http://dx.doi.org/10.1108/par-02-2018-0011.

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Purpose Changes to the auditor’s report have been proposed and issued internationally to provide more relevant information to users and enhance the perceived value of financial statement audits. This paper aims to investigate the impact of audit reporting changes on audit quality and audit fees in the New Zealand context. Design/methodology/approach The authors examined audit quality measured by absolute abnormal accruals and audit fees for New Zealand listed companies. Findings The evidence suggests the enhanced audit reports were followed by an improvement in audit quality as proxied by a re

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

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

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Eutsler, Jared, D. Kip Holderness, and Megan M. Jones. "Hiring Auditors with a Part II Quality Control Report: An Opportunity for Increased Earnings Management or Lower Audit Fees?" Journal of Forensic Accounting Research 5, no. 1 (2020): 73–93. http://dx.doi.org/10.2308/jfar-19-020.

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ABSTRACT The Public Company Accounting Oversight Board's (PCAOB) Part II inspection reports, which disclose systemic quality control issues that auditors fail to remediate, signal poor audit quality for triennially inspected audit firms. Auditors that receive a Part II inspection report typically experience a decrease in clients, which demonstrates a general demand for audit quality. However, some companies hire auditors that receive Part II inspection reports. We examine potential reasons for hiring these audit firms. We find that relative to companies that switch to auditors without Part II

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Eutsler, Jared, D. Kip Holderness, and Megan M. Jones. "Hiring Auditors with a Part II Quality Control Report: An Opportunity for Increased Earnings Management or Lower Audit Fees?" Journal of Forensic Accounting Research 5, no. 1 (2020): 73–93. http://dx.doi.org/10.2308/jfar-19-020.

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ABSTRACT The Public Company Accounting Oversight Board's (PCAOB) Part II inspection reports, which disclose systemic quality control issues that auditors fail to remediate, signal poor audit quality for triennially inspected audit firms. Auditors that receive a Part II inspection report typically experience a decrease in clients, which demonstrates a general demand for audit quality. However, some companies hire auditors that receive Part II inspection reports. We examine potential reasons for hiring these audit firms. We find that relative to companies that switch to auditors without Part II

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Neyza, Gisella Chantika, and Endah Susilowati. "Kualitas Audit Memediasi Audit Tenure dan Auditor Switching Terhadap Audit Report Lag." Jambura Economic Education Journal 6, no. 2 (2024): 350–66. http://dx.doi.org/10.37479/jeej.v6i2.24728.

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The purpose of the research is to find out how audit quality mediates audit tenure and auditor switching on audit report lag. This study uses a quantitative approach. The population of this study is property real estate companies that have been registered on the IDX in 2018-2022. Determination of the sample using the purposive sampling method. SEM-PLS with SmartPLS 3.0 software becomes a data analysis tool. Data collection techniques through literature review in the form of references from books, journals and previous research as well as through documentation in the form of annual reports. The

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Furqan, Andi Chairil, Ratna Wardhani, Dwi Martani, and Dyah Setyaningrum. "The effect of audit findings and audit recommendation follow-up on the financial report and public service quality in Indonesia." International Journal of Public Sector Management 33, no. 5 (2020): 535–59. http://dx.doi.org/10.1108/ijpsm-06-2019-0173.

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PurposeThis study aims to analyze the effect of audit findings and audit recommendations follow-up on the quality of financial reports and the quality of public services in the context of applying accrual accounting systems to local government in Indonesia. This study also examines whether the quality of the financial report affects the quality of public services.Design/methodology/approachThis study employed cross-sectional regression using data from 1,437 observations from 491 districts/cities for 2014–2016. The data illustrates the conditions prior to the adoption of the accrual accounting

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Saputra, Dede Yudha, Zaitul Zaitul, Meihendri Mahendri, Resti Yulistia Muslim, and Desi Ilona. "KAJIAN AUDIT REPORT LAG DARI PERSPEKTIF TATA KELOLA KORPORASI: EKSPLORASI PERAN KUALITAS AUDIT SEBAGAI VARIABEL MODERASI." JURNAL LENTERA AKUNTANSI 9, no. 1 (2024): 1. http://dx.doi.org/10.34127/jrakt.v9i1.959.

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Audit report lag is an important aspect of accounting quality. However, there is a lack of previous studies investigating why companies have auditors sign financial reports late; others need less time to do so. This study determines the factors affecting the audit report lag from a corporate governance perspective during COVID-19. In addition, the role of audit quality as a moderating variable between corporate governance and audit report lag is also rare. Ninety-seven publicly listed companies participated in this study. The secondary data from 2019 to 2021 were involved. Agency theory is app

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Olusola Esther, IGBEKOYI, OGUNGBADE Oluyinka Isaiah, RAJI Yusuf, and NANA Ovie Scotty. "Forensic Audit Technology and Audit Report Quality of Selected Audit Firms in Nigeria." International Journal of Economics, Business and Management Research 07, no. 04 (2023): 45–64. http://dx.doi.org/10.51505/ijebmr.2023.7404.

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The resultant effect of adapting forensic technology with the intention of improving audit approach for the cause of redeeming the public trust in auditors' reports which has been on the decline is the focus of the study. Hence, the influence of data analytics and textual analytics as forensic audit technology on the audit report quality of selected audit firms in Nigeria was examined. Using a survey research design, a structured five-point Likert scale questionnaire was employed and 106 useful questionnaires were retrieved from the monkey survey on experienced and professional auditors from t

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Bagaskara, Daffa, Petrol, and Hera. "PENGARUH UKURAN PERUSAHAAN, KUALITAS AUDIT DAN UKURAN PERUSAHAAN TERHADAP AUDIT REPORT LAG PADA PERUSAHAAN SEKTOR KESEHATAN (HEALTCARE) YANG TERDAFTAR DI BURSA EFEK INDONESIA PADA TAHUN 2018-2020." TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN 3, no. 3 (2023): 626–44. http://dx.doi.org/10.55047/transekonomika.v3i3.442.

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Audit report lag is the time it takes to complete an audit and publish financial reports. The importance of issuing audit reports at the right time has led to numerous studies exploring the factors that affect audit report lag. The purpose of this study was to examine the effect of company size, KAP size, and audit quality on audit report lag in health sector companies. The population that is the object of this research is health sector companies listed on the Indonesia Stock Exchange (IDX) in 2018 - 2020. The total population was 60 companies, this research was obtained using purposive sampli

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Perdana, Laudza Indra, and Surya Raharja. "The Effect of Key Audit Matters on Audit Quality, Audit Fee, and Audit Report Lag (Empirical Study on IDX listed company from 2021-2022)." West Science Accounting and Finance 2, no. 03 (2024): 465–79. https://doi.org/10.58812/wsaf.v2i03.1188.

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This study aims to examine the effect of key audit matters on audit quality, audit fees, and audit report lag. Key audit matters is an independent variable, then the audit quality, audit fees, and audit report lag as dependent variables. This study adds firm size, profitability, solvability, audit committee size and big4 audit firms as control variables. The sample selected in this study were all non-financial sector companies listed on IDX in 2021-2022 with total sample 1024 company samples. The selection of samples used purposive sampling approach with criteria and prerequisites that have be

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Fakhri, Muhammad, and Fitriany Fitriany. "Audit Quality and Earning’s Management After the Implementation of Key Audit Matters – Jakarta’s Public Accountants Perspective." JMKSP (Jurnal Manajemen, Kepemimpinan, dan Supervisi Pendidikan) 9, no. 1 (2024): 367–82. http://dx.doi.org/10.31851/jmksp.v9i1.14110.

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The development of SA 701, and changes to SA 700, has led to a greater emphasis on “Key Audit Matters” (HAU) in the independent auditor’s report. HAUs are the parts of the financial statements that are important and require more attention during the audit process. HAUs are considered to increase the transparency and usefulness of the auditor’s report for stakeholders, as well as assist the auditor in communicating significant risk areas during the audit. This study aims to analyse the factors that influence audit quality, earnings management practices, and the impact of HAU implementation on a

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Husaini, Husaini, Saiful Saiful, and Fitrawati Ilyas. "The Substitution Role of Audit Committee Effectiveness and Audit Quality in Explaining Audit Report Lag." Accounting and Finance Review (AFR) Vol. 4 (1) Jan-Mar 2019 4, no. 1 (2019): 28–37. http://dx.doi.org/10.35609/afr.2019.4.1(5).

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Objective - This study aims to examine the relationship between audit committee effectiveness on Audit Report Lag (ARL), and the moderating effect of audit quality on the relationship between audit committee effectiveness and ARL. Methodology/Technique - 109 non-ﬁnancial Indonesian listed companies are examined from 2012 to 2016. The data is analysed using multivariate regression analysis. Findings - The results show that audit committee effectiveness negatively affects ARL. This indicates that an effective audit committee can accelerate the delivery of audit reports. The results on the intera

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Sabatini, Sarah Nuriela, and Mekani Vestari. "NILAI PERSEDIAAN, ASET TETAP, UKURAN PERUSAHAAN, KUALITAS AUDIT, DAN AUDIT TENURE TERHADAP AUDIT REPORT LAG." ECONBANK: Journal of Economics and Banking 1, no. 2 (2019): 143–57. http://dx.doi.org/10.35829/econbank.v1i2.46.

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The purpose of research is to obtain empirical evidence of the effect of inventory value, fixed assets, firm size, audit quality and audit tenure on audit report lag by using the financial reports statements of manufacturing companies listed on the Indonesia Stock Exchange. The examined factors of this research are from inventory value, fixed assets, firm size, audit quality, and audit tenure as the independent variable, while the audit report lag as the dependent variable. The sample consists of 324 companies listed on the Indonesia Stock Exchange (IDX) and submitted financial reports to OJK

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Chang, Seok Jin. "Overinvestment Propensity, Audit Quality and Audit Report Lag." Academic Society of Global Business Administration 17, no. 4 (2020): 240–58. http://dx.doi.org/10.38115/asgba.2020.17.4.240.

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Herawaty, Vinola, and Maulindieta Alvia Nugraha. "Antecedents of Audit Report Lag with Audit Quality as a Moderator." Journal of Accounting and Strategic Finance 6, no. 2 (2023): 320–42. http://dx.doi.org/10.33005/jasf.v6i2.477.

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This study aims to test and determine the effect of key audit matters, audit tenure, financial distress, operational complexity, and gender chief executive officer (CEO) on audit report lag with audit quality as a moderator. This study uses secondary data collected from the Indonesia Stock Exchange (IDX), the Ministry of Finance Information and Documentation Management Officer (PPID Kemenkeu), and the official website of each company. This quantitative research uses multiple linear regression analysis with the research population: consumer non-cyclical companies with food and beverages and pha

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Sharma, Pankaj, Surender Reddy Salkuti, and Seong-Cheol Kim. "Energy audit: types, scope, methodology and report structure." Indonesian Journal of Electrical Engineering and Computer Science 22, no. 1 (2021): 45. http://dx.doi.org/10.11591/ijeecs.v22.i1.pp45-52.

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<span>The objective of this paper is to study various methods adopted during the energy audit. Many countries are focusing on energy, not only enhancing the tenable power generation sources but also on utilizing the power more proficiently for economic utilization. The energy audit is an important parameter for all the developing and developed countries and they focus on energy efficiency, energy quality, and energy intensity. In the industrial, residential, and commercial sectors the top operating expense is found to be are material, machine, manpower, and energy. Identification of the

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Sharma, Pankaj, Surender Reddy Salkuti, and Seong-Cheol Kim. "Energy audit: types, scope, methodology and report structure." Indonesian Journal of Electrical Engineering and Computer Science 22, no. 1 (2021): 45–52. https://doi.org/10.11591/ijeecs.v22.i1.pp45-52.

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The objective of this paper is to study various methods adopted during the energy audit. Many countries are focusing on energy, not only enhancing the tenable power generation sources but also on utilizing the power more proficiently for economic utilization. The energy audit is an important parameter for all the developing and developed countries and they focus on energy efficiency, energy quality, and energy intensity. In the industrial, residential, and commercial sectors the top operating expense is found to be are material, machine, manpower, and energy. Identification of the energyconsum

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Jati, Reygen Pramana. "KUALITAS AUDIT DAN AUDIT TENURE." Jurnal Riset Akuntansi dan Keuangan 10, no. 1 (2014): 61. http://dx.doi.org/10.21460/jrak.2014.101.180.

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Audit quality is determined by auditor’s competence to find misstatements in financial report and report the findings in the audit report that makes auditor’s independency strongly affect audit quality, in addition to auditor’s competency in performing their duties. Auditor’s independency is related to lengthy audit engagement with client. This study aims to obtain empirical evidence about the influence of lengthy audit engagement to audit quality. Based on the literature review, the hypothesis proposed in this study is the length of the audit engagement negatively affects audit quality. This

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

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

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Ananda, Rana Fathinah, Sari Nuzullina Rahmadhani, Aditya Amanda Pane, and Naufal Helmi Wiratama. "Assessment Audit: How Artificial Intelligence Affected Audit Quality of Sustainability Report Based on Auditors Perspective." Information Management and Business Review 16, no. 3(I)S (2024): 152–58. http://dx.doi.org/10.22610/imbr.v16i3(i)s.4049.

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This study aims to analyze audit assessment and the effects of artificial intelligence on the audit quality sustainability reports from the standpoint of auditors who provide audit opinions on audits that are conducted of sustainable financial reports. Certain audit tasks can now be automated by the audit profession thanks to technology. Artificial intelligence (AI) and big data analytics can be used to analyze huge data, one of the technological innovations that need more study than conventional data. The number of 85 auditors of Accountant Public Firms in Medan completed questionnaires that

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Akintayo, Oluwatoyin Olusola Alex Ph.D. "Effect of Audit Fee on Audit Quality in Nigeria Deposit Money Banks." Contemporary Research Analysis Journal 02, no. 05 (2025): 300–311. https://doi.org/10.5281/zenodo.15533482.

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Abstract:   The capacity of the client company to initiate prompt payment of external auditors’ fee might motivate the auditor to improve the quality of their work. This could have a significant impact on the quality of the auditor report. Therefore, this paper assesses the effect of audit fee on audit report quality. To investigate the objective, an ex-post facto research design was adopted to gather time series data from the published annual report of the 14 quoted DMBs in Nigeria for the period 2004-2023. Moreover, audit fee was proxied using the amount of payable to the audit fo

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Lisa, Oyong, and Abdul Halim. "Konstruksi Model Kualitas Laporan Keuangan Di Indonesia." Jurnal Akademi Akuntansi 6, no. 1 (2023): 20–34. http://dx.doi.org/10.22219/jaa.v6i1.23074.

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The purpose of this study is to construct a financial report quality model that includes professional supervision as a moderator of the relationship between audit quality and competence and independence, and audit quality as a mediation effect of competence and independence on the quality of financial reports. Perceptions of Public Accountants (AP) on competence, independence, audit quality, professional supervision, and quality of financial reports are the subject matter of primary data collected by purposive sampling from 678 KAPs in Indonesia. Partial Least Square is used to analyze. The t

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

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

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Roshchektaev, S. A., and U. Yu Roshchektaeva. "Establishing cause-and-effect relationships in the audit report as a key criterion for the value of internal audit." Scientific bulletin of the Southern Institute of Management, no. 2 (June 25, 2020): 63–69. http://dx.doi.org/10.31775/2305-3100-2020-2-63-69.

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The article considers methodological principles for increasing the value of internal audit. The primary source of the value of internal audit, the final goal of the audit report and approaches to assessing its quality are identified. Methods of establishing cause-and-effect relationships in the audit report are considered. The ontological and philosophical foundations of the cause are revealed. The requirements of International professional standards of internal audit for documenting audits are set out.

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Fu, Yi, Elizabeth Carson, and Roger Simnett. "Transparency report disclosure by Australian audit firms and opportunities for research." Managerial Auditing Journal 30, no. 8/9 (2015): 870–910. http://dx.doi.org/10.1108/maj-06-2015-1201.

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Purpose – The purpose of this study is to compare the information disclosed by leading Australian audit firms in their first-time audit firm transparency reports. Australia has mandated the preparation and release of transparency reports by audit firms in 2013 to provide better information to stakeholders about audit firms, their governance and their internal governance systems. These reports promote increased transparency regarding issues which are believed to contribute to audit quality. Design/methodology/approach – The paper takes the form of an archival analysis where the authors summaris

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Raul Jordan Reevhandy Lau and Apollo Daito. "The Effect of Financial Disruption, Profitability and Audit Quality on Audit Report Lag (Empirical Study on Manufacturing Companies on the IDX for the 2018 – 2022 Period)." International Journal of Economics, Management and Accounting 2, no. 2 (2025): 16–25. https://doi.org/10.61132/ijema.v2i2.567.

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This study examines the phenomenon of delays in the delivery of financial reports (audit report lag) which can cause negative reactions from investors and other users of financial reports. This delay is often seen as a bad signal and can indicate stock price fluctuations. Variables studied in this study include financial distress, profitability, and audit quality and their effects on audit report lag. This study uses objects in the form of manufacturing companies listed on Indonesia Stock Exchange (IDX) in period 2018-2022. The study population includes all manufacturing companies, and the sam

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Kartika, Mega Rianita, Fitriana Fitriana, and Farida Yuliaty. "ETHICS, EDUCATION LEVEL, AND PROFESSIONAL SKEPTICISM ON AUDIT QUALITY." Jurnal Riset Akuntansi Kontemporer 13, no. 1 (2021): 32–36. http://dx.doi.org/10.23969/jrak.v13i1.3814.

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In the implementation of government financial management, audit process is carried out by the inspectorate with the purpose to produce a quality audit. One of the indicators is the inspection report is submitted on time, however in the last 3 years the reports submitted by the Inspectorate of West Java Province have been late. The purpose of study was to determine the influence of ethics, education level, and professional skepticism on audit quality in the Inspectorate of West Java Province. This study conducted with a total 70 auditors with descriptive and verificative research method. Data c

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Egiyi, M. A., and V. I. Okafor. "The Impact of Earnings Volatility on Audit Report Lag in Listed Nigerian Firms." International Journal of Advanced Finance and Accounting 4, no. 4 (2023): 16–24. https://doi.org/10.5281/zenodo.10028036.

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<i>The purpose of this study is to investigate whether earnings volatility influences audit report lag in listed firms in Nigeria. For the period 2012-2021, a sample of ten Nigerian firms listed on the Nigerian Exchange Group Plc was analyzed. The annual panel data on publicly traded companies was obtained from the annual report release and analyzed using the pooled mean group estimate approach. The findings show a positive relationship between earnings volatility and audit report lag, which is consistent with auditors exerting greater effort in response to more volatile earnings. Increas

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

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

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Venkataraman, Ramgopal, Joseph P. Weber, and Michael Willenborg. "Litigation Risk, Audit Quality, and Audit Fees: Evidence from Initial Public Offerings." Accounting Review 83, no. 5 (2008): 1315–45. http://dx.doi.org/10.2308/accr.2008.83.5.1315.

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ABSTRACT: We use the IPO setting to examine the relation between auditor exposure to legal liability and audit quality and audit fees. With regard to audit quality, we report robust evidence that pre-IPO audited accruals are negative and less than post-IPO audited accruals. In contrast to extant literature, our findings provide scant support for the inference that auditors acquiesce to opportunistic earnings management by issuers in an attempt to increase the offering price. With regard to audit fees, we find auditors earn higher fees for IPO engagements than post-IPO engagements. While inhere

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John Ayoola, Tajudeen, Eghosa Godwin Inneh, and Lawrence Ogechukwu Obokoh. "Corporate management dilemma: the nexus between audit firm industry specialization, audit effort, and audit quality." Investment Management and Financial Innovations 22, no. 3 (2025): 126–39. https://doi.org/10.21511/imfi.22(3).2025.10.

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Type of the article: Research Article AbstractTo defend its stewardship role to business owners, management often employs audit firm industry specialists to validate the reporting system’s authenticity. While auditing, these specialist auditors may expend additional effort to achieve audit quality. However, the direction of the association between audit firm industry specialization, audit effort, and audit quality is unknown. Therefore, this research analyzes the nexus between audit industry specialization, audit effort, and audit quality in Nigerian banks between 2011 and 2023. Audit firm ind

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Onwubiko, Chibunna Onyebuchi, Joseph U. B. Azubike, and John Uzoma Ihendinihu. "Audit Quality and Financial Performance of Deposit Money Banks in Nigeria." International Journal of Research and Innovation in Social Science VIII, no. X (2024): 1112–29. http://dx.doi.org/10.47772/ijriss.2024.8100093.

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This study assess the effect of audit report quality on financial performance of deposit money banks in Nigeria. The study specifically examined audit fee, audit committee size and timelines of audit report to determine the effect of audit quality on financial performance of deposit money banks in Nigeria from the period of 2012 to 2021. The study examined six deposit money banks for the period under study. The study used purposive sampling method to select six banks based on access to their financial report, consistency and readiness of the reports. The study used a pooled data technique to e

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Olowookere, Johnson Kolawole, Quadri Adebayo Lawal, and Akeem Adetunji Siyanbola. "Implications of Audit Quality on Agency Conflicts: Evidence from Nigeri." Studies in Business and Economics 26, no. 1 (2023): 5–27. http://dx.doi.org/10.29117/sbe.2023.0139.

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This study examined the link between audit quality and agency costs in Nigeria corporate environment. Specifically, the study examined the way audit quality represented by audit firm size affect agency conflicts represented by asset utilization rate, and whether timeliness of the audit report alters the nexus between audit quality and agency conflicts in Nigeria. The data were collected from seventy-three (73) listed non-financial firms who consistently published their annual reports between 2010 and 2019 out of the one hundred and twelve (112) non-financial firms listed on the Nigerian Stock

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Tian, Chris. "Analyzing Audit Quality Indicators in Audit Companies in Indonesia." JAAKFE UNTAN (Jurnal Audit dan Akuntansi Fakultas Ekonomi Universitas Tanjungpura) 12, no. 4 (2023): 325. http://dx.doi.org/10.26418/jaakfe.v12i4.60643.

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Because of the high level of confidence established by audit reports and the services given by auditors, public accounting firms, particularly those with extremely large scales, must pay greater attention to the quality of the audit to be performed. The purpose of this study is to talk about audit quality using audit reports from PT Atic Anabatic Technologies Tbk and PT Arna Arwana Citra Mulia Tbk. The services of KAP partners Purwantono, Sungkoro, and Surja, who hail from the BIG 4, Ernst & Young Public Accounting Firm, were used to perform qualitative research based on the findings of ea

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Sari, Gema Ika, Ahmad Suhaili, and Lesfandra Lesfandra. "The Mediation Role of Audit Quality: Impact Internal Audit Strategy, Auditor Ethics, and Accounting Culture on Financial Report Quality." Atestasi : Jurnal Ilmiah Akuntansi 7, no. 1 (2024): 300–316. http://dx.doi.org/10.57178/atestasi.v7i1.779.

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The quality of financial reporting in regional banks is becoming increasingly complex in meeting future demands, leading to a dependence on audit quality as the basis for making informed decisions. However, the problem lies in the fact that regional banks need to place internal audits in a strategic role to support the quality of financial reporting. The research aims to determine the mediating role of audit quality on the impact of internal audit strategy, auditor ethics, and accounting culture on the quality of financial reporting. The research method used a quantitative approach with a stud

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Visvanathan, Gnanakumar. "Audit Committee Accounting Expertise and Audit Quality – the Case of Going-Concern Opinions." Accounting and Finance Research 10, no. 3 (2021): 27. http://dx.doi.org/10.5430/afr.v10n3p27.

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This study examines whether audit committee accounting expertise and other audit committee characteristics promote or deter the likelihood of receiving going-concern reports from the auditors and whether such characteristics shield auditors from dismissals after the issuance of a going-concern report. The study finds no significant association between the likelihood of a going-concern report and audit committee accounting expertise or other audit committee characteristics. No significant association is also found for auditor dismissals following going-concern reports and audit committee accoun

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Alotaibi, Eid M. "Cloud computing to audit quality- evidence from the Kingdom of Saudi Arabia." International Journal of Applied Economics, Finance and Accounting 17, no. 1 (2023): 18–29. http://dx.doi.org/10.33094/ijaefa.v17i1.1004.

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This study investigates how the use of cloud computing systems, compared to on-site ERP systems, affects audit quality. A survey of 430 auditors in Saudi Arabia was conducted to collect data on the impact of cloud computing and on-site ERP systems on audit quality. The collected data was analyzed using statistical techniques to determine the impact of these systems on audit quality. The study found that cloud computing and on-site ERP systems improved audit accuracy, audit process efficiency, report quality, and audit evidence reliability. The results of this study have significant implication

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Rahaman, Md Mustafizur, Md Rezaul Karim, and Raihan Sobhan. "Does auditor–client geographic proximity matter? New evidence from an emerging market." Journal of Accounting & Organizational Change 21, no. 7 (2025): 29–55. https://doi.org/10.1108/jaoc-10-2024-0352.

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Purpose The purpose of this study is to assess the implications of auditor–client geographic proximity on audit fees, audit report lag and audit quality in the context of an emerging economy, Bangladesh. Design/methodology/approach The auditor–client proximity is gauged in kilometers and travel time, consistent with prior research to assess its association with audit fees, audit report lag and audit quality. Analyzing a data set of 469 firm-year observations from 2018 to 2021 through panel regression, the results are then interpreted in accordance with cluster theory and transaction cost theor

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Lestary, Ivanda Ayu, and Zaenal Wafa. "PENGARUH OPINI AUDIT, KUALITAS AUDIT DAN AUDIT TENURE TERHADAP KETEPATAN WAKTU PENYAMPAIAN LAPORAN KEUANGAN." Journal of Economic, Bussines and Accounting (COSTING) 7, no. 6 (2024): 1026–33. https://doi.org/10.31539/costing.v7i6.12674.

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The research aimed to assess the impact of audit opinion, audit quality, and audit tenure on the punctuality of financial report submissions by firms listed on the IDX from 2020 to 2023. The research used the promptness of financial report submission as the dependent variable, while audit opinion, audit quality, and audit tenure served as the independent factors. This study's research population comprises all health sector enterprises registered with the IDX from 2020 to 2023, using a purposive selection procedure resulting in a sample of 13 companies. This research employs descriptive statist

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Azghandi, Maryamalsadat Mousavi, Sahar Jabbari, Hossien Rezaei Ranjbar, and Ahmed Al-janabi. "The Effect of Social Capital on Auditor’s Performance." Journal of Risk and Financial Management 16, no. 2 (2023): 119. http://dx.doi.org/10.3390/jrfm16020119.

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This paper investigates the relationship between social capital and auditor’s performance in Iranian listed firms. The sample included 128 firms on the Tehran Stock Exchange from 2014 to 2020. The research method was descriptive-correlational, and the relationship between research variables was explained using regression models based on the panel data. The results illustrated that social capital positively correlates with auditor performance and Audit report quality. In other words, social capital decreases audit opinion shopping, audit expectation gap, internal control weakness, and audit rep

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Mnif, Dr Yosra, and Abdul Star Abdul Jabar Salamn. "The role of joint auditing to improving the quality of the electronic auditor's report in Iraqi banks." INTERNATIONAL JOURNAL OF RESEARCH IN SOCIAL SCIENCES & HUMANITIES 12, no. 03 (2022): 327–47. http://dx.doi.org/10.37648/ijrssh.v12i03.020.

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This study aims to demonstrate the impact of joint auditing on improving the quality of the electronic auditor's report in Iraqi banks, by examining whether the banks that have been audited by independent auditors are of high quality in the electronic audit report from the banks that are audited by a single auditor. In addition, to test the hypotheses, the study used a sample of 10 Iraqi banks during the period from 2015 to 2020. The results of multiple regression analyzes show that the companies that were audited by joint auditors are of high quality in the electronic audit report from the ba

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Huang, Henry, and H. Gin Chong. "Audit and legal implications of PCAOB’s inspections among BRIC." International Journal of Law and Management 58, no. 2 (2016): 231–44. http://dx.doi.org/10.1108/ijlma-03-2015-0012.

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Purpose – This paper aims to analyze Public Companies Accounting Oversight Board (PCAOB) inspection reports on audit reports of those inspected accounting firms in Brazil, Russia, India and China (BRIC). In meeting the requirements of the Sarbanes-Oxley Act, the PCAOB conducts inspections on audit reports of firms listed on the New York Stock Exchange. Design/methodology/approach – The reports include those submitted by both the US audit parent firms and their secondary firms located outside the USA. In each PCAOB report, it unravels the nature of audit deficiencies. The focus is on Big Four b

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Krishnan, Jagan, Jayanthi Krishnan, and Hakjoon Song. "PCAOB International Inspections and Audit Quality." Accounting Review 92, no. 5 (2016): 143–66. http://dx.doi.org/10.2308/accr-51642.

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ABSTRACT We investigate the impact of the Public Company Accounting Oversight Board's (PCAOB) first-time inspections of foreign accounting firms by examining abnormal accruals around the inspection year, and the value relevance of accounting numbers around the inspection report date, for their U.S. cross-listed clients. We document lower abnormal accruals in the post-inspection period, and greater value relevance of accounting numbers in the post-report period for clients of the inspected auditors, compared with non-cross-listed clients or clients of non-inspected auditors within the inspected

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Salsabila, Resti, and Erinos Erinos. "Pengaruh Fee Audit, Audit Tenure, dan Spesialisasi Auditor Terhadap Kualitas Audit: Studi Empiris pada Perusahaan Manufaktur di BEI 2017-2021." Jurnal Nuansa Karya Akuntansi 1, no. 2 (2023): 176–85. http://dx.doi.org/10.24036/jnka.v1i2.14.

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This study aims to prove the effect of audit fees, audit tenure and educational specifications on audit quality in manufacturing companies in the Indonesian capital market. The sample size used was 44 companies. The data used is from 2017 to 2021, so the total amount of data processed is 220 observations. The data is obtained from the annual report published by the Indonesia Stock Exchange. The analytical method used is multiple regression while testing the hypothesis is done by statistical t-test. In accordance with the results of hypothesis testing, it was found that fee audits and education

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Handayani, Putri Nur, Rispantyo Rispantyo, and Sunarti Sunarti. "PENGARUH PENERAPAN STANDAR AKUNTANSI PEMERINTAH, KOMPETENSI SUMBER DAYA MANUSIA, PERAN AUDIT INTERNAL TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Pada OPD Kabupaten Sukoharjo)." Jurnal Akuntansi dan Sistem Teknologi Informasi 16, no. 3 (2020): 270–79. http://dx.doi.org/10.33061/jasti.v16i3.4435.

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This study aims to determine the effect of application of government accounting standards on quality of region’s government financial reports, the effect of human resource competencies on quality of regions’s government financial reports, the effect of the role of internal audit on quality of regin’s government financial reports, and to determine the effect of the application of government accounting standards, human resources, the role of internal audits on the quality of region’s government financial reports. This study belongs to quantitative research. The sample was determined by pur

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Sagala, Joyce Margaretha, and Francis Hutabarat. "PENGARUH KUALITAS AUDIT, AUDIT REPORT LAG TERHADAP OPINI AUDIT GOING CONCERN." Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) 13, no. 1 (2022): 87. http://dx.doi.org/10.36694/jimat.v13i1.394.

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The purpose of this study is to find out whether audit quality and audit lag can affect going concern audit opinions during the 2018-2020 period in property and real estate sub-sector companies. This study uses secondary data obtained from company auditor reports taken on the Indonesia Stock Exchange website or www.idx.co.id. In this study, there were 159 companies studied during the 2018-2020 period. The test results in the hypothesis used are logistic regression analysis which results that audit quality does not affect going concern audit opinion while audit lag affects going concern audit o

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Aulia, Rahmadani M., Nirwana, and Alief Fahdal Muhammad. "The Effect of Information Technology, Audit Opinion, and Audit Quality on Audit Report Lag of Property and Real Estate Companies Listed on the IDX for Periode 2020-2022." Effect of Information Technology, Audit Opinion, and Audit Quality on Audit Report Lag of Property and Real Estate Companies Listed on the IDX for Periode 2020-2022 8, no. 9 (2023): 6. https://doi.org/10.5281/zenodo.10013533.

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This research focuses on factors that can affect audit report lag. The research method used is quantitative research method. The data used to support this research is secondary data published the company's official website and annual report on the Indonesia Stock Exchange. Methods for analyzing the problems in this study used descriptive statistical analysis techniques, classical assumption tests, multiple linear regression, correlation coefficients, determination coefficients and hypothesis testing. The partial results showed that information technology, audit opinion, audit quality influence

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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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