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Journal articles on the topic 'Auditor reporting model'

Author: Grafiati

Published: 4 June 2025

Last updated: 1 August 2025

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1

Friday, Solomon Christopher, Maxwell Nana Ameyaw, and Temitayo Oluwaseun Jejeniwa. "Developing a Model for Auditor Independence in Emerging Markets: Implications for Financial Reporting Integrity." International Journal of Social Science Exceptional Research 1, no. 1 (2022): 221–31. https://doi.org/10.54660/ijsser.2022.1.1.221-231.

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This aims to develop a model for enhancing auditor independence in emerging markets and explores its implications for financial reporting integrity. Auditor independence is a cornerstone of effective financial reporting, as it ensures the accuracy, transparency, and credibility of financial statements. In emerging markets, however, auditors often face significant challenges, including economic volatility, weak regulatory frameworks, and cultural pressures, which can compromise their independence. These challenges undermine the reliability of financial reporting and may contribute to financial

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Mock, Theodore J., Jean Bédard, Paul J. Coram, Shawn M. Davis, Reza Espahbodi, and Rick C. Warne. "The Audit Reporting Model: Current Research Synthesis and Implications." AUDITING: A Journal of Practice & Theory 32, Supplement 1 (2012): 323–51. http://dx.doi.org/10.2308/ajpt-50294.

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SUMMARY This research synthesis evaluates relevant research concerning the audit report. For too long, there has been a significant “expectations gap” between what financial statement users expect an audit is delivering and what the audit profession believes it is providing. This gap becomes particularly problematic for auditors when there is a “business crisis” and attention is directed to the role of the auditor. Two related gaps are considered in this synthesis, a communications gap, and an information gap. All of these gaps relate to the demand for, understanding of, and use of auditor com

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ZHANG, PING. "A Bargaining Model of Auditor Reporting." Contemporary Accounting Research 16, no. 1 (1999): 167–84. http://dx.doi.org/10.1111/j.1911-3846.1999.tb00578.x.

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Novianti, Dwi Reski Marham, Abdul Hamid Habbe, and Nirwana Nirwana. "Analisis Pengaruh Fraud Pentagon Terhadap Fraudulent Financial Reporting Menggunakan Beneish Model." Bongaya Journal of Research in Accounting (BJRA) 5, no. 2 (2022): 61–69. http://dx.doi.org/10.37888/bjra.v5i2.367.

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This study discusses the analysis of the influence of Pentagon Fraud on Fraudulent Financial Reporting using the Beneish Model. Pentagon fraud is an independent variable in this study. Proxies that can be used for this research include pressure which is proxied by financial targets and financial stability. Opportunity (opportunity) which is proxied by ineffective monitoring and quality of external auditors. Rationalization (Rationalization) which is proxied by change in auditor and auditor's opinion. Capability which is proxied by the change of the company's directors. Arrogance is proxied by

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Berglund, Nathan R., John Daniel Eshleman, and Peng Guo. "Auditor Size and Going Concern Reporting." AUDITING: A Journal of Practice & Theory 37, no. 2 (2018): 1–25. http://dx.doi.org/10.2308/ajpt-51786.

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SUMMARY Auditing theory predicts that larger auditors will be more likely to issue a going concern opinion to a distressed client. However, the existing empirical evidence on this issue is mixed. We attribute these mixed results to a failure to adequately control for clients' financial health. We demonstrate how properly controlling for clients' financial health reveals a positive relationship between auditor size and the propensity to issue a going concern opinion. We corroborate our findings by replicating a related study and showing how the results change when financial health variables are

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Lee, Kyungha (Kari), and Rahul Menon. "The Effects of Subjectivity on Manager and Auditor Reporting." Accounting Review 94, no. 5 (2018): 273–95. http://dx.doi.org/10.2308/accr-52316.

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ABSTRACT This paper develops an economic model of how subjectivity in accounting estimates affects a manager's reporting behavior and auditors' subsequent information aggregation decision. In our model, the auditor receives a potentially manipulated report from the manager and uses an additional, albeit less precise, estimate to verify the report. We show, perhaps surprisingly, that as subjectivity increases, the auditor puts more weight on the manager's report, but the manager manipulates her report less. The overall effect of subjectivity on audit precision and the expected bias in the audit

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Kaplan, Steven E., and Stacey M. Whitecotton. "An Examination of Auditors' Reporting Intentions When Another Auditor Is Offered Client Employment." AUDITING: A Journal of Practice & Theory 20, no. 1 (2001): 45–63. http://dx.doi.org/10.2308/aud.2001.20.1.45.

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An AICPA ethics ruling prohibits auditors from considering employment with a client during the audit engagement in order to minimize the concerns that financial statement users may have regarding the auditor's independence, in fact or appearance. The objective of this study is to examine auditors' reporting intentions when it is discovered that another auditor is considering employment with the client and has failed to comply with the ethics ruling. We test a model that predicts that auditors' reporting intentions will be influenced by their perceptions of the seriousness of the act, the perso

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Myers, James N., Linda A. Myers, and Thomas C. Omer. "Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?" Accounting Review 78, no. 3 (2003): 779–99. http://dx.doi.org/10.2308/accr.2003.78.3.779.

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In this study, we document evidence on the relation between auditor tenure and earnings quality using the dispersion and sign of both absolute Jones-model abnormal accruals and absolute current accruals as proxies for earnings quality. Our study is motivated by calls for “mandatory auditor rotation,” which are based on concerns that longer auditor tenure reduces earnings quality. Multivariate results, controlling for firm age, size, industry growth, cash flows, auditor type (Big N versus non-Big N), industry, and year, generally suggest higher earnings quality with longer auditor tenure. We in

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Gold, Anna, and Melina Heilmann. "The consequences of disclosing key audit matters (KAMs): A review of the academic literature." Maandblad Voor Accountancy en Bedrijfseconomie 93, no. (1/2) (2019): 5–14. https://doi.org/10.5117/mab.93.29496.

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Recent years have witnessed a change in the auditor reporting model. One of these developments is the auditor's issuance of so-called Key Audit Matters in the auditor's report, where they disclose "those matters that, in the auditor's professional judgment, were of most significance in the audit of the financial statements of the current period". In this paper, we review the emerging body of academic research which examines the effects of KAM disclosures in the auditor's report. We investigate research that has examined the effect of KAM disclosures on (1) investor behavior and market reaction

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Havasi, Rodabeh, and Roya Darabi. "The Effect of Auditor’s Industry Specialization on the Quality of Financial Reporting of the Listed Companies in Tehran Stock Exchange." Asian Social Science 12, no. 8 (2016): 92. http://dx.doi.org/10.5539/ass.v12n8p92.

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<p>This study examines the effect of auditor’s industry specialization on quality of financial reporting of the listed companies in Tehran Stock Exchange during the period of 7 years from 2008 to 2014. It is expected that industry specialist auditors will show more competence and auditing quality in discovering opportunistic behavior in executives and most probably they will report financial statements to maintain their reputation; in other words, it is expected that auditors specialized in industry will have an effective role in corporate governance and improving the quality of financia

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Matonti, Gaetano, Jon Tucker, and Aurelio Tommasetti. "Auditor choice in Italian non-listed firms." Managerial Auditing Journal 31, no. 4/5 (2016): 458–91. http://dx.doi.org/10.1108/maj-07-2015-1215.

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Purpose This paper aims to investigate auditor choice in those Italian non-listed firms adopting the “traditional” model of corporate governance. In Italy, non-listed firms can choose between two types of auditor: the Board of Statutory Auditors (BSA), that is the statutory auditors, or an “external” auditor. At the same time, a BSA conducts the administrative auditing for all companies with equity exceeding €120,000. Design/methodology/approach The paper estimates a logistic regression model of firm auditor choice between an external auditor and the BSA, which incorporates variables proxying

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Geiger, Marshall A., and Dasaratha V. Rama. "Audit Fees, Nonaudit Fees, and Auditor Reporting on Stressed Companies." AUDITING: A Journal of Practice & Theory 22, no. 2 (2003): 53–69. http://dx.doi.org/10.2308/aud.2003.22.2.53.

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The SEC and legislators have expressed concerns that independence may be negatively impacted if auditors perform significant nonaudit services for their audit clients, and that providing lucrative nonaudit services to clients may make it more likely that auditors will “see things the client's way.” Such concerns are particularly salient in the context of issues that involve significant auditor judgment, as in the case of reporting decisions related to going-concern uncertainties for financially stressed clients. In this study we examine the association between the magnitude of audit and nonaud

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Zhang, Xia, and Kwadwo Ofori-Mensah. "Does the Addition of Explicit Clarification of Auditor Independence Statement to the Auditor’s Report Matter to Equity Analysts?" Accounting and Finance Research 8, no. 2 (2019): 156. http://dx.doi.org/10.5430/afr.v8n2p156.

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The Public Company Accounting Oversight Board (PCAOB) adopted a new auditing standard to enhance the relevance and usefulness of the auditor’s report. One of the changes introduced in the new reporting model is the addition of a statement that explicitly clarifies the auditor’s independence (AS 3101.09.g). We administer a survey to investigate whether explicitly clarifying the auditor’s independence in the auditor’s report affects equity analysts’ perceptions of auditor independence, perceptions of financial reporting reliability, and their judgment when it comes to making stock recommendation

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Fitrianingsih, Tetiana, and Bandi Bandi. "Can The Diamond Fraud Model Influence the Occurrence of Fraudulent Financial Reporting?" Journal of Asian Multicultural Research for Economy and Management Study 5, no. 2 (2024): 8–19. http://dx.doi.org/10.47616/jamrems.v5i2.493.

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This research is quantitative in nature and is intended to examine whether can the diamond fraud model influence the occurrence of fraudulent financial reporting. The fraud diamond theory is measured by pressure (financial stability, financial targets, and external pressure), opportunity (ineffective monitoring), rationalization (change in auditor), and capability (change of director). State-owned business (BUMN) registered on the stock exchange of Indonesia between 2016 and 2022 comprise the population considered within this research. Purposive sampling was utilized in this research to select

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Glover, Hubert D., and Matthew Reidenbach. "Auditor Reporting Model Modifications: Practical Insights from the Academic Community." Current Issues in Auditing 6, no. 1 (2011): C7—C14. http://dx.doi.org/10.2308/ciia-50122.

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SUMMARY Public Company Accounting Oversight Board (PCAOB) Concept Release No. 2011-003 (PCAOB 2011a) proposes changes that may require auditors to disclose qualitative information about management and the audit. While there is evidence that a change may be necessary, it is unclear how the proposed changes would impact auditors. Based on our practitioner and educational experiences, we discuss potential impacts of these proposed changes on the current audit environment. We provide insights and recommend that the PCAOB perform additional research concerning this proposed standard prior to implem

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Ocak, Murat, and Gökberk Can. "Do government-experienced auditors reduce audit quality?" Managerial Auditing Journal 34, no. 6 (2019): 722–48. http://dx.doi.org/10.1108/maj-12-2017-1756.

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Purpose Recent studies regarding auditor experience generally focus on auditor overall experience in accounting, auditing, finance and related fields (Hardies et al., 2014), auditor sector and domain experience (Bedard and Biggs, 1991; Hammersley, 2006), auditor experience as CPA (Ye et al., 2014; Sonu et al., 2016) or big N experience (Chi and Huang, 2005; Gul et al., 2013; Zimmerman, 2016) or auditors’ international working experience (Chen et al., 2017). But there is little attention paid to where auditors obtained their experience from? And how do auditors with government experience affect

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Hasdi Suryadi. "The Effect of Religiosity and Professional Commitment on Audit Quality Reduction Behavior, Under-Reporting of Time and Audit Quality at the Financial Audit Agency of the Republic of Indonesia in Kalimantan." Journal of Information Systems Engineering and Management 10, no. 21s (2025): 614–29. https://doi.org/10.52783/jisem.v10i21s.3398.

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The auditor profession faces challenges maintaining audit quality due to financial statement mark-ups, collusion, and dysfunctional behavior such as reduction of audit quality (RKA) and underreporting of time (URT). Pressure to meet time budgets often affects audit integrity. BPK, as the government's external auditor, is tasked with ensuring the reliability of the state's financial statements through standardized audit procedures. The purpose of this study is to examine the factors that influence the dysfunctional audit behavior of government external auditors and its consequences on audit qua

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Read, William J., and Ari Yezegel. "Auditor Tenure and Going Concern Opinions for Bankrupt Clients: Additional Evidence." AUDITING: A Journal of Practice & Theory 35, no. 1 (2015): 163–79. http://dx.doi.org/10.2308/ajpt-51217.

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SUMMARY Regulators and lawmakers in the U.S. periodically express concerns about a possible association between auditor tenure length and audit failure (SEC 1994; U.S. House of Representatives 2002). In this study, where we define audit failure as a bankrupt company not receiving a going concern modified audit opinion prior to bankruptcy (a Type II reporting error), we examine prior audit reports for a sample of 401 U.S. publicly held companies that filed for bankruptcy during the period 2002–2008. Using a quadratic model to control for potential nonlinearity in the relationship between audito

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Irawan, Puput Ade, Dewi Susilowati, and Novita Puspasari. "DETECTION ANALYSIS ON FRAUDULENT FINANCIAL REPORTING USING FRAUD SCORE MODEL." SAR (Soedirman Accounting Review) : Journal of Accounting and Business 4, no. 2 (2019): 161. http://dx.doi.org/10.20884/1.sar.2019.4.2.2467.

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This study aims to examine the elements of fraud in the fraud diamond theory. Fraud is proxied by seven variables consisting of three pressure elements namely financial target, financial stability, external pressure, two variables of opportunity element, namely effective monitoring and nature of industry, one variable from the rationalization element, namely change in auditor, one variable from capability element namely change in directors, which is hypothesized to affect financial statements fraud. This study uses earnings management to see the potential for fraudulent financial statements. E

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Fleming, Damon, Kevin Hee, and Robin N. Romanus. "Auditor industry specialization and audit fees surrounding Section 404 implementation." Review of Accounting and Finance 13, no. 4 (2014): 353–70. http://dx.doi.org/10.1108/raf-09-2013-0109.

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Purpose – The purpose of this paper is to investigate the association between auditor industry specialization and audit fees surrounding Section 404 implementation. Design/methodology/approach – With a sample of 1,006 industrial firms over the 2003-2005 reporting periods, an ordinary least square regression model was used to regress change in audit fees on auditor specialization measure and other control variables. Findings – It was found that auditor industry specialization is negatively related to the change in audit fees during the first year of Sarbanes–Oxley Act (SOX) compliance (2003-200

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Nguyen, Hoang To Loan. "The Effect of Auditor's Personal Characteristics on Professional Judgment and Ethics in Auditing." International Journal of Knowledge and Systems Science 14, no. 1 (2023): 1–15. http://dx.doi.org/10.4018/ijkss.329241.

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In the turbulent environment of the current business world, making professional judgment and maintaining professional ethics is an essential requirement in the auditing profession. Besides technical and professional knowledge, the personal information of each individual auditor could affect the process of making judgments and maintaining the ethics of the auditor. This study aims to analyze the influences of auditor's personal information on professional judgment and ethics in external auditing process. The authors designed a survey and analyzed the responses, applied a linear regression model

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Kusuma, Sherawanti Permata, Melati Oktafiyani, Imang Dapit Pamungkas, and Juli Ratnawati. "The Beneish M-Score Model in Detecting Fraudulent Financial Reporting: The Hexagon Perspective Theory." Jurnal Penelitian Ekonomi dan Bisnis 9, no. 1 (2024): 15–28. http://dx.doi.org/10.33633/jpeb.v9i1.8369.

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This research aims to investigate the effect of fraud on fraudulent financial reports (FFR) using the hexagon theory. The seven factors were financial stability, external pressure, ineffective monitoring, auditor changes, director changes, arrogance, and collusion. This study has a population of health companies listed on the IDX in 2018-2021. This study uses a quantitative approach. Based on the logistic regression analysis, the study finds that financial stability, change director, and arrogance affect FFR. On the other hand, external pressure, ineffective monitoring, auditor change, and col

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Setiana, Sinta, I. Nyoman Agus Wijaya, and Hansel Octavius Rinaldy. "Institutional Ownership, External Auditor Reputation, and Income Smoothing: Evidence from Indonesia." Asian Business Research Journal 10, no. 5 (2025): 101–5. https://doi.org/10.55220/25766759.450.

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This study investigates how institutional ownership and external auditor reputation affect the income smoothing of the LQ45 index non-financial firms with firm size as the control variable. Because of the consistency of the companies shaping this index between 2017 and 2022, this study utilizes the population and samples of 18 and 15 as the total. Then, this investigation applies the multiple regression model to analyze the data. Based on the statistical testing outcome, this study infers the negative tendency of institutional ownership and external auditor reputation toward income smoothing.

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Chen, Qi, Xu Jiang, and Yun Zhang. "The Effects of Audit Quality Disclosure on Audit Effort and Investment Efficiency." Accounting Review 94, no. 4 (2018): 189–214. http://dx.doi.org/10.2308/accr-52286.

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ABSTRACT We develop a model to evaluate the costs and benefits of disclosing information about audit quality. Specifically, we examine whether audit quality disclosure affects auditors' effort and investors' investment efficiency. In our setting, an auditor exerts unobservable effort to influence audit quality and is motivated by liability in the event of audit failure. The usefulness of audited financial reports for investors depends on both the quality of the underlying financial reporting (e.g., as embodied by GAAP) and the quality of auditors' reports (i.e., the likelihood with which audit

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Achmad, Tarmizi, Imam Ghozali, Monica Rahardian Ary Helmina, Dian Indriana Hapsari, and Imang Dapit Pamungkas. "Detecting Fraudulent Financial Reporting Using the Fraud Hexagon Model: Evidence from the Banking Sector in Indonesia." Economies 11, no. 1 (2022): 5. http://dx.doi.org/10.3390/economies11010005.

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The purpose of this study was to examine the potential for fraudulent financial reporting using the fraud hexagon theory factors such as stimulus (financial target, financial stability, and external pressure), capability (change in director), collusion (total board of commissioners who have multiple positions), opportunity (ineffective monitoring), rationalization (auditor switching), and arrogance (frequency of the number of photos of the chief executive officer (CEO) in the annual financial statements) affect fraudulent financial reporting. The sample of this study comprises banking companie

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Gimbar, Christine, Bowe Hansen, and Michael E. Ozlanski. "Early Evidence on the Effects of Critical Audit Matters on Auditor Liability." Current Issues in Auditing 10, no. 1 (2015): A24—A33. http://dx.doi.org/10.2308/ciia-51369.

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SUMMARY The U.S. Public Company Accounting Oversight Board recently proposed changes to the audit reporting model that would require auditors to disclose areas of high audit risk within the audit report. Concerns about the proposal's potential to increase auditor liability have been raised by practitioners and highlighted in the business press. In this paper, we review five recent experiments that directly relate to these concerns, identify patterns in the results, and discuss the implications of these findings for regulators and practitioners.

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Berglund, Nathan Robert, and John Daniel Eshleman. "Client and audit partner ethnicity and auditor-client alignment." Managerial Auditing Journal 34, no. 7 (2019): 835–62. http://dx.doi.org/10.1108/maj-10-2018-2036.

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PurposeThe purpose of this study is to examine the role of ethnic similarity in the audit partner–client manager relationship and its impact on auditor selection and retention decisions.Design/methodology/approachThe authors use name matching analysis to infer ethnicity of audit partners and client managers in the US nonprofit reporting environment. The authors examine the degree of ethnic similarity (co-ethnicity) between the two parties and model auditor selection and retention decisions as a function of co-ethnicity. The authors also model reporting attributes as a function of co-ethnicity.

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Rahman, Rahayu Abdul, Suraya Masrom, Nor Balkish Zakaria, and Sunarti Halid. "Auditor Choice Prediction Model Using Corporate Governance and Ownership Attributes: Machine Learning Approach." International Journal of Emerging Technology and Advanced Engineering 11, no. 7 (2021): 87–94. http://dx.doi.org/10.46338/ijetae0721_11.

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Abstract-External auditor is one of the governance mechanisms in mitigating corporate managerial misconduct and thereby enhance the credibility of accounting information. Thus, the main objective of this study is to develop machine learning prediction model on auditor choice of the firm which signal the quality of auditing and financial reporting processes.This paper presents the fundamental knowledge on the design and implementation of machine learning model based on four selected algorithms tested on the real dataset of 2,262 firm-year observations of companies listed on Malaysian stock exch

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Ginting, Wenny Anggeresia, Munawarah Munawarah, and Siti Dini. "FAKTOR-FAKTOR PELAPORAN KEUANGAN BERBASIS WEBSITE DENGAN MODEL REGRESI LOGISTIK." JURNAL AKUNTANSI DAN BISNIS : Jurnal Program Studi Akuntansi 5, no. 1 (2019): 1. http://dx.doi.org/10.31289/jab.v5i1.1837.

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This study shows the empirical evidence whether there are influences on company size, profitability, and auditor reputation on the disclosure of website-based financial reporting and also those not based on company websites in 2016. This study uses data from all non-financial companies listed on the Indonesia Stock Exchange (IDX) 2016. The testing of research data using logistic regression analysis. The results showed that partially the profitability variable, type of company, and auditor reputation had significant and significant effect on IFR (Internet Financial Reporting), while the firm si

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Asare, Stephen K., Brian C. Fitzgerald, Lynford E. Graham, Jennifer R. Joe, Eric M. Negangard, and Christopher J. Wolfe. "Auditors' Internal Control over Financial Reporting Decisions: Analysis, Synthesis, and Research Directions." AUDITING: A Journal of Practice & Theory 32, Supplement 1 (2012): 131–66. http://dx.doi.org/10.2308/ajpt-50345.

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SUMMARY We synthesize the literature on auditors' evaluation of, and reporting on, internal control over financial reporting (ICOFR), as required by the Sarbanes-Oxley Act. The purpose of the synthesis is (1) to provide information on how and how well auditors perform the task, which serves as feedback to the Public Company Accounting Oversight Board on implementation issues and problems related to auditors' application of the professional standards on ICOFR; and (2) to identify gaps in the current literature and fruitful areas of future research. Consistent with Auditing Standard No. 5, we de

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Sultanoglu, Banu, Can Simga Mugan, Umut Sekerdag, and Adil Oran. "The auditor’s opinion modifications around domestic and global financial crises." Meditari Accountancy Research 26, no. 4 (2018): 622–39. http://dx.doi.org/10.1108/medar-08-2017-0199.

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Purpose The purpose of this study is to investigate the effect of company characteristics such as the level of financial distress, client size and type of auditor on the propensity to issue modified audit opinions and to assess comparative differences in audit opinions during two significant economic crises in Turkey. Design/methodology/approach Logistic regression model is used to test the incremental contribution of each company characteristic on issuing the type of audit opinion for crisis periods. Additionally, to understand the reasons for differences in audit opinions between two types o

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Jurkonienė, Gerda, and Justina Stašaitytė. "Audit of Financial Reporting Documents: Analysis of Process of Determining Materiality." Buhalterinės apskaitos teorija ir praktika, no. 20 (October 9, 2019): 1. http://dx.doi.org/10.15388/batp.2019.9.

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During audit of the financial statements of companies, the auditors use a certain level of materiality to determine both the scope of the procedures and the impact of errors on the representation of the true and fair view of the financial statements. International auditing standards leave wide range of possibilities for interpretation of the materiality process, which often raises the question of how the auditor determines materiality. The purpose of the study is to analyze the materiality process and to create a model of the materiality determination process. Methods of information gathering,

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Brasel, Kelsey, Marcus M. Doxey, Jonathan H. Grenier, and Andrew Reffett. "Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matters on Judgments of Auditor Liability." Current Issues in Auditing 10, no. 2 (2016): P1—P10. http://dx.doi.org/10.2308/ciia-51546.

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SUMMARY The PCAOB and the IAASB recently proposed several significant changes to the audit reporting model, including requiring auditors to disclose critical audit matters (CAMs) in their audit reports. While investors appear to support such additional disclosures, some audit practitioners, academics, and attorneys contend that requiring auditors to disclose CAMs will make it easier for plaintiffs' attorneys to successfully sue auditors when audits fail to detect material misstatements. A recent study, “Risk Disclosure Preceding Negative Outcomes: The Effects of Reporting Critical Audit Matter

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Onatuyeh, Edwin, Sunday Aniefor, Catherine Orife, Lucky Ogbolu, and Elizabeth Osevwe-Okoroyibo. "The impact of auditor attributes and firm size on financial reporting timeliness of listed firms." Investment Management and Financial Innovations 21, no. 4 (2024): 116–27. http://dx.doi.org/10.21511/imfi.21(4).2024.10.

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This empirical study examines the impact of auditor attributes and firm size on financial reporting timeliness among listed firms in Nigeria. The study employs an ex-post facto type of research, with a quantitative design covering a ten-year period (2013–2022). The sample size comprises sixty-six (66) non-financial firms listed on the Nigerian Exchange Group (NGX). Based on data extracted from the audited annual reports of the sampled sixty-six firms, the robust regression model results reveal that joint audits contributed considerably to shorter financial reporting lags, underscoring the valu

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Ikhsan, Syarbini, and Wukuf Dilvan Rafa. "Audit Tenure, Specialization, and Timeliness in the Property Sector." Jurnal Ilmiah Manajemen Kesatuan 13, no. 4 (2025): 2383–94. https://doi.org/10.37641/jimkes.v13i4.3500.

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This study aims to test the effect of operational complexity on audit report lag with auditor specialization as a moderating variable. High operational complexity is believed to extend audit completion time due to the increasing volume and complexity of information. Conversely, auditors with industry-specific expertise are expected to accelerate the audit process through a deeper understanding of the audited entity. This study uses a quantitative approach with multiple regression analysis and secondary data from company annual reports. Data is processed using SPSS, including classical assumpti

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Fathmaningrum, Erni Suryandari, and Oktiana Dugita Maharani. "Fraud Hexagon Dalam Mendeteksi Aktivitas Fraudulent Financial Reporting." Jurnal Manajemen Dinamis 2, no. 2 (2024): 105–16. https://doi.org/10.59330/jmd.v2i2.54.

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Latar Belakang: Laporan keuangan yang dimanipulasi dapat merugikan berbagai pihak. Financial statement fraud terjadi akibat asimetri informasi dan tekanan manajerial. Dengan menggunakan Fraud Hexagon Model, penelitian ini menganalisis faktor-faktor yang memengaruhi fraud di sektor perbankan Indonesia. Tujuan: Penelitian ini bertujuan untuk menguji pengaruh financial target, external pressure, ineffective monitoring, change in auditor, chage in director, CEO duality, dan proyek pemerintah perusahaan perbankan di Indonesia. Metode Penelitian: 135 perusahaan perbankan yang terdaftar di Bursa Efek

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Masli, Adi, Christine Porter, and Susan Scholz. "Determinants of Auditor Going Concern Reporting in the Banking Industry." AUDITING: A Journal of Practice & Theory 37, no. 4 (2018): 187–205. http://dx.doi.org/10.2308/ajpt-51999.

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SUMMARY We develop and test a model of the determinants of going concern reporting for banks. Banks are an essential component of the economy, but most audit market studies exclude them because they have significant differences from other companies. Our model draws on banking literature and industry sources to identify bank-specific risk factors, including measures of capital adequacy, asset quality, liquidity, and regulatory concern. We find that regulatory sanctions are a significant determinant of going concern opinions along with low capitalization, poor loan quality, and declining custome

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Nugrahanti, Trinandari Prasetyo, Eko Sudarmanto, Mega Andani, and Loso Judijanto. "The Effect of Audit Quality, Auditor Independence, and Financial Reporting Transparency on Internal Control Effectiveness: A Case Study of a Public Company in Indonesia." West Science Accounting and Finance 1, no. 03 (2023): 108–18. http://dx.doi.org/10.58812/wsaf.v1i03.370.

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This study investigates the intricate dynamics of corporate governance in publicly traded companies in Indonesia, focusing particularly on the interaction of Audit Quality, Auditor Independence, Financial Reporting Transparency, and Internal Control Effectiveness. The present study showcases the development of a comprehensive measurement model, hence offering empirical support for the reliability and validity of the chosen constructs. The utilization of structural equation modeling reveals statistically significant positive correlations, indicating that heightened levels of Audit Quality, Audi

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Priambada, Arga. "Fraud Diamond In Financial Reporting Fraud Detection with Audit Committee as A Moderation." Asian Journal of Social and Humanities 2, no. 1 (2023): 1532–51. http://dx.doi.org/10.59888/ajosh.v2i1.165.

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The purpose of this study was to determine the effect of fraud diamond using four proxies, namely Financial Target, Ineffective Monitoring, Auditor Change and Board of Directors Change on the detection of financial statement fraud and the influence of the audit committee relationship as a moderating variable. This study used a sample of 16 companies from the agricultural product sub-sector that were listed on the Indonesia Stock Exchange from 2017 to 2021. The data used is secondary data in the form of financial reports and annual reports of the sample companies. Hypothesis testing was carried

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Lim, Lucy. "Reexamining the influence of large clients on office-level auditor reporting decisions." American Journal of Business 31, no. 1 (2016): 4–16. http://dx.doi.org/10.1108/ajb-06-2015-0020.

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Purpose – This paper revisits the Reynolds and Francis’ (2001) study via the use of a more current dataset, incorporation of improvements into the accrual model and the use of actual fee data vs estimates. Using the improved analyses, the purpose of this paper is to examine whether more conservative auditors’ reports on larger clients are still evident. Design/methodology/approach – The paper follows Reynolds and Francis (2001) in using a regression model with White-adjusted t-statistics for the discretionary accrual model and a logistic model for going concern analysis. The most current discr

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Bierstaker, James, Long Chen, Margaret H. Christ, Matthew Ege, and Natalia Mintchik. "Obtaining Assurance for Financial Statement Audits and Control Audits When Aspects of the Financial Reporting Process Are Outsourced." AUDITING: A Journal of Practice & Theory 32, Supplement 1 (2012): 209–50. http://dx.doi.org/10.2308/ajpt-50382.

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SUMMARY Businesses increasingly outsource organizational functions that have financial reporting implications, which requires auditors to adjust their risk assessment and audit procedures for this practice. However, PCAOB inspection reports cite deficiencies indicating that external auditors frequently do not perform proper procedures before relying on controls maintained by service organizations. In this paper, we examine the audit implications of clients' use of service organizations. Using the audit risk and control risk models and drawing on the extant research on using the work of others

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El Guindy, Medhat N., and Nadia Sbei Trabelsi. "IFRS adoption/reporting and auditor fees: the conditional effect of audit firm size and tenure." International Journal of Accounting & Information Management 28, no. 4 (2020): 639–66. http://dx.doi.org/10.1108/ijaim-09-2019-0107.

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Purpose This paper aims to investigate the impact of International Financial Reporting Standards (IFRS) adoption on audit and non-audit fees in the UK setting. The study investigates whether UK firms adopting IFRS for the first time or reporting under IFRS, in general, are being charged higher audit and non-audit fees and whether this impact is conditional on audit firm size and tenure. Design/methodology/approach Using empirical data for UK listed firms from 2003-2007, the paper uses a regression model that explains audit and non-audit fees by independent variables measuring auditors’ and aud

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Maladewi, Ayu Putu Suari, and Cokorda Gde Bayu Putra. "PENGARUH FRAUD PENTAGON DALAM MENDETEKSI RISIKO KECURANGAN PELAPORAN KEUANGAN." Hita Akuntansi dan Keuangan 3, no. 4 (2022): 345–55. http://dx.doi.org/10.32795/hak.v3i4.3480.

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Purpose this research aimed to determine the effect of the pentagon fraud in detecting the risk of fraudulent financial reporting in case studies of consumergoods industrial sector companies listed on the Indonesian stock exchange in 2018-2020. Fraud pentagon has several factors that influence the occurrence of fraud, Pressure is proxied by (financialstability, financialtarget, externalpressure) Opportunity (natureof industry, ineffective monitoring) Rationalization (Change in auditor), Competence (change of director) and Arrogance (frequent number of CEO). The F-score model is used in this st

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Sherstiuk, Oleksandr. "Risk of Material Misstatement in the Audit of Payments to Budget." Oblik i finansi, no. 4(106) (2024): 84–91. https://doi.org/10.33146/2307-9878-2024-4(106)-84-91.

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Users of reporting, which is formed based on accounting data, can change the content and nature of their own decisions depending on the parameters of the information they receive. In other words, users' decisions depend on the values of specific indicators or their set. At the same time, such values are formed mainly based on the requirements imposed on reporting forms in regulatory and other documents that constitute the applied conceptual basis. During the audit, the auditor must remember that there is always a probability that the information disclosed in the reporting forms may contain mat

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Agusputri, Hanifah, and Sofie Sofie. "FAKTOR - FAKTOR YANG BERPENGARUH TERHADAP FRAUDULENT FINANCIAL REPORTING DENGAN MENGGUNAKAN ANALISIS FRAUD PENTAGON." JURNAL INFORMASI, PERPAJAKAN, AKUNTANSI, DAN KEUANGAN PUBLIK 14, no. 2 (2019): 105. http://dx.doi.org/10.25105/jipak.v14i2.5049.

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<p><em>This research aimed to analysis the effect of fraud pentagon, the variable are pressure (financial targets, financial stability and external pressure), opportunity (ineffective monitoring and nature of industry), rationalization (change in auditor and rationalization), competence (change of directors) and arrogance (frequent number of CEO’s picture) to fraudulent financial reporting which measured using F-Score Model. This research used secondary data and purposive sampling method, there were 201 industrial manufacture industries that were registered in Indonesia Stock Excha

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Ika Yunita, Herlina, R. Wilopo, and Dian Oktarina. "An Analysis of Pentagon Fraud Theory to Detect Fraudulent Financial Reporting (a Case Study at Sub Sector Transportation That Listed in Indonesian Stock Exchange 2014-2018)." International Journal of Economics, Business and Management Research 07, no. 02 (2023): 48–59. http://dx.doi.org/10.51505/ijebmr.2023.7205.

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The aim of this study is to examine the element of fraud in fraud pentagon theory against indications of fraudulent financial reporting. The Fraud pentagon model is a further development of classical fraud triangle theory and fraud diamond theory. It includes pressure on financial targets, financial stability, external pressure, institutional ownership, nature of industry, ineffective monitoring, quality of external auditor, change in auditor, change of directors, and duality CEO. The indication of fraudulent financial reporting as dependent variable. Samples were selected using a purposive sa

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Falasifah, Anna, Kartika Hendra Titisari, and Istiatin Istiatin. "Hexagon Theory dalam mendeteksi Fraudulent Financial Reporting Perusahaan BEI." Studi Akuntansi, Keuangan, dan Manajemen 4, no. 2 (2025): 217–29. https://doi.org/10.35912/sakman.v4i2.3588.

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Purpose: This study aims to provide empirical evidence of the influence of the hexagon theory on financial reporting fraud in telecommunications companies on the IDX with an observation period of 2019-2023. Methodology/approach: This study uses secondary data. The hexagon theory as an independent variable includes elements of stimulus, financial stability, external pressure, personal financial needs, opportunities, nature of industry, external auditor quality, capabilities, rationalization, ego and collusion. Financial reporting fraud is measured by the fraud score model. Results/findings: Dat

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Arabloo, M. D. "Auditor Tenure and Accounting Conservatism: Testing Moderating Effect of Owner’s Importance." Engineering, Technology & Applied Science Research 7, no. 4 (2017): 1883–87. http://dx.doi.org/10.48084/etasr.1135.

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Conservatism is one of the salient features of financial reporting that has attracted more attention in recent years because of financial scandals. Several recent studies have focused specifically on conservatism. This research tries to investigate the effect of auditor tenure and the importance of the client's accounting conservatism by using panel data model, multivariate regression, and data of 114 companies listed in Tehran Stock Exchange during the years 2011 to 2015. The results showed that there is an inverse relationship between auditor tenure and conservatism of auditees; moreover, th

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Arabloo, M. D. "Auditor Tenure and Accounting Conservatism: Testing Moderating Effect of Owner's Importance." Engineering, Technology & Applied Science Research 7, no. 4 (2017): 1883–87. https://doi.org/10.5281/zenodo.844340.

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Conservatism is one of the salient features of financial reporting that has attracted more attention in recent years because of financial scandals. Several recent studies have focused specifically on conservatism. This research tries to investigate the effect of auditor tenure and the importance of the client's accounting conservatism by using panel data model, multivariate regression, and data of 114 companies listed in Tehran Stock Exchange during the years 2011 to 2015. The results showed that there is an inverse relationship between auditor tenure and conservatism of auditees; moreover, th

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Khan, Saifuddin, Jannatul Ferdousy Supty, Kowshik Paul, and Raj Kumar Moulick. "Factors Influencing Key Audit Matters Disclosures: Patterns from an Emerging Economy." Journal of Management Accounting, Governance and Performance 01, no. 02 (2025): 84–111. https://doi.org/10.63817/jmagp.02.2025.002.

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Purpose: The objective of this research is to examine the factors influencing the disclosure of key audit matters (KAMs) in the audit report. Methodology: The study covered the period 2018–2022, using 660 observations to collect data from 132 non-financial listed companies in Bangladesh. Based on agency theory, the research study established a conceptual framework and evaluated the hypotheses by applying fixed-effect regression analysis. Findings: The study’s findings revealed that companies most frequently disclosed KAMs related to revenue recognition, accounts receivable, inventory valuation

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