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Journal articles on the topic 'AUSIT'

Author: Grafiati

Published: 10 January 2023

Last updated: 31 July 2025

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1

Ozolins, Uldis. "Rewriting the AUSIT Code of Ethics – principles, practice, dispute." Babel. Revue internationale de la traduction / International Journal of Translation 60, no. 3 (2014): 347–70. http://dx.doi.org/10.1075/babel.60.3.05ozu.

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Codes of ethics in translating and interpreting have become increasingly examined in recent literature, as practitioners in ever-widening fields of practice see such codes as essential in underpinning their professionalism. While such codes in various professions set standards for their association’s membership, codes in some sectors of translating and interpreting often have a wider function, detailing ground rules and techniques for practice and serving as educational documents, for users of services as much as for practitioners. The code of ethics developed by the Australian Institute of In

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2

Minaryanti, Annisa Adha, Anne Tonthawi, and Mochammad Ridwan. "KETEPATAN DAN KETIDAKTEPATAN WAKTU PUBLIKASI LAPORAN KEUANGAN PERUSAHAAN MANUFAKTUR." Jurnal Riset Akuntansi 12, no. 1 (2020): 53–68. http://dx.doi.org/10.34010/jra.v12i1.2687.

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Audit delay dapat diertikan juga sebagai lamanya tenggang waktu seorang auditor untuk menyelesaikan laporan pemeriksaannya, yang dihitung mulai dari tanggal penutupan tahun buku sampai dengan tanggal diselesaikannya laporan pemeriksaan yang dilakukan oleh suditor independen. Semakin lama seorang auditor menyelesaikan pemeriksaannya maka semakin panjang pula ausit delay, terdapat beberapa faktor mengapa audit delay bisa terjadi, yaitu Profitabilitas (ROA), Ukuran Perusahaan, Financial Distress dan Pertumbuhan Perusahaan, Tujuan dari penelitian ini adalah untuk memperoleh bukti empiris dan menem

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3

Al-Faruqi, Radian Atho'. "PENGARUH PROFITABILITAS, LEVERAGE, KOMITE AUDIT DAN KOMPLEKSITAS AUDIT TERHADAP AUDIT DELAY." Jurnal REKSA: Rekayasa Keuangan, Syariah dan Audit 7, no. 1 (2020): 25. http://dx.doi.org/10.12928/j.reksa.v7i1.2264.

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The purpose of this study was to determine the effect profitability, leverage, audit committee and audit complexity on the audit delay in mining companies listed on Indonesia Stock Exchange (BEI) in 2016-2018. Data analysis using multiple linear regression analysis. The result of the study with multiple linear regression show that simultaneously, profitability, leverage, audit committee and audit complexity affect the audit delay.Partially, leverage has a significant effect onaudit delay, while other independent variables (profitability, aucit committee and audit complexity) has not significan

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4

Wongnikong, W., S. L. van Brunschot, J. P. Hereward, P. J. De Barro, and G. H. Walter. "Testing mate recognition through reciprocal crosses of two native populations of the whitefly Bemisia tabaci (Gennadius) in Australia." Bulletin of Entomological Research 110, no. 3 (2019): 328–39. http://dx.doi.org/10.1017/s0007485319000683.

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AbstractBemisia tabaci (Gennadius) represents a relatively large cryptic species complex. Australia has at least two native populations of B. tabaci sensu lato and these were first found on different host plants in different parts of Australia. The species status of these populations has not been resolved, although their mitochondrial sequences differ by 3.82–4.20%. We addressed the question of whether these AUSI and AUSII B. tabaci populations are distinct species. We used reciprocal cross-mating tests to establish whether the insects from these different populations recognize one another as

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Putri Rahmadhanni, Agustiawan Agustiawan, and Muhammad Ahyaruddin. "Pengaruh Pergantian Auditor, Reputasi KAP, Opini Audit, Komite Audit dan Ukuran Perusahaan terhadap Audit Delay." Inisiatif: Jurnal Ekonomi, Akuntansi dan Manajemen 3, no. 2 (2024): 236–51. http://dx.doi.org/10.30640/inisiatif.v3i2.2296.

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This study aims to examine the effect of auditor turnover, KAP reputation, audit opinion, audit committee and company size on audit delay. The research method used is quantitative. The total population in this study is 226 industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The sampling method uses purposive sampling techniques, so that the number of samples is obtained as many as 91 companies. The data analysis technique uses multiple linear regression analysis equations with the SPSS program. The results of this study show that changing auditors has

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6

Ghasemi Nejad, Rosa. "The Effect of Work Experience and Educational Level on Official Translators’ Familiarity with Ethics in Translation and their Commitment to the Principles; an Iranian survey." International Journal of Comparative Literature and Translation Studies 6, no. 2 (2018): 37. http://dx.doi.org/10.7575/aiac.ijalel.v.6n.2p.37.

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Although ethics in translation is not a new realm of study, it is almost intact for official translators in Iran. This study aims to evaluate translators’ familiarity and commitment to universally accepted ethical issues. Moreover the present study attempts to shed light on the relationship between translators’ educational levels and work experience and their familiarity and commitment to universally accepted translation ethical issues. The Australian Institute of Interpreters and Translators (AUSIT) has published a code of ethics for the members and obliges them to observe the principles. The

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7

陳仁易, 陳仁易. "以會計師事務所查核觀點透析企業IPO". 月旦會計實務研究 49, № 49 (2022): 035–41. http://dx.doi.org/10.53106/252260962022010049004.

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Khakhonova, N., and J. Ayubova. "THE CONCEPT, ROLE AND SIGNIFICANCE OF STRATEGIC AUDIT AT THE PRESENT STAGE OF ECONOMIC DEVELOPMENT." Annali d'Italia 37 (November 24, 2022): 16–17. https://doi.org/10.5281/zenodo.7357667.

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The article is devoted to such a modern direction of development of auditing activities in Russia as strategic audit. Currently, requests for audit results have a fairly strong impact on the overall approach to the organization of audit activities and audit methodology, which gave rise to such a concept as "strategic audit".

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9

Encalada Encarnación, Vicente René. "Auditoría forense: riesgo de auditoría, fraude y materialidad." Suma de Negocios 14, no. 31 (2023): 122–35. http://dx.doi.org/10.14349/sumneg/2023.v14.n31.a4.

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Introduction/objective: The forensic audit specializes in obtaining evidence and transforming it into legal proof when criminal proceedings are filed. The purpose of the article is to identify audit risks, elements of fraud and materiality, the scope is to study the risks that are associated with the activity under review. thus, the risk of fraud refers to a possible material misstatement in the reporting of the annual financial statements. Methodology: For the investigation, the discriminant analysis technique was applied, because it admits to pronounce the common elements and the difficultie

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10

Nur, Mala Aprilia, and Kusumawati Eny. "Effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality with the Audit Committee as Moderation." International Journal of Business Management and Technology 7, no. 1 (2023): 412–21. https://doi.org/10.5281/zenodo.7690535.

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Quality audit is a systematic and independent check to determine activities, quality and results conform with planned arrangements and whether those arrangements are implemented effectively and in accordance with the objectives. This study aims to analyze the effect of audit fees, audit tenure, and audit rotation on audit quality with audit committees as moderation in manufacturing companies listed on the Indonesia Stock Exchange for the 2019-2021 period. The sampling technique used in this study was purposive sampling. The sample of this study consisted of 303 companies that met the criteria

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Reza, Mohammed Moin Uddin, and Towfiquzzaman. "Factors Affecting the Audit Quality in Bangladesh." International Fellowship Journal of Interdisciplinary Research 1, no. 2 (2021): 113–26. https://doi.org/10.5281/zenodo.4718559.

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<strong>Main Objectives:</strong> The study mainly focused on different factors which actually affects the audit quality. The principal goal of the report is to comprehend the association between quality and various variables of audit influencing it. <strong>Background Problems: </strong>In Bangladesh, a series of market crash and manipulated financial statements questioned the audit quality which as a consequence degraded market confidence. Identification of the influential factors towards audit quality can be the steppingstone towards facing the problematic situation. <strong>Novelty: </stro

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Lee, Eugenia Y., Jong-Hag Choi, and Moon Ki Chung. "Continuing Professional Education for Audit Partners and Audit Quality." Korean Accounting Review 43, no. 2 (2018): 129–64. http://dx.doi.org/10.24056/kar.2018.04.003.

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13

賴柏錚, 賴柏錚. "查核證據". 月旦會計實務研究 63, № 63 (2023): 083–94. http://dx.doi.org/10.53106/252260962023030063009.

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Badrakumar, A., P. Jefferson, and D. R. Ball. "Audit of audit …" Anaesthesia 57, no. 3 (2002): 311. http://dx.doi.org/10.1111/j.1365-2044.2002.2520_44.x.

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Lailatul, Ulfa, and Merlyana Dwinda Yanthi. "Pengaruh Fee Audit, Komite Audit, Rotasi Audit Terhadap Kualitas Audit." Jurnal Akuntansi AKUNESA 10, no. 1 (2021): 35–45. http://dx.doi.org/10.26740/akunesa.v10n1.p35-45.

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Penelitian ini bertujuan mengetahui pengaruh fee audit, komite audit, dan rotasi audit terhadap kualitas audit. Sampel riset berjumlah 255 perusahaan sektor utilitas, transportasi dan infrastruktur yang tercatat di BEI tahun 2014-2018. Metode analisis data menggunakan teknik regresi logistik. Hasil riset membuktikan fee audit dan komite audit berpengaruh positif pada kualitas audit. Sementara, rotasi audit tidak berpengaruh terhadap kualitas audit. Riset membuktikan bahwa kualitas audit dipengaruhi oleh pembayaran fee audit kepada auditor spesialis untuk memberikan assesment sesuai kode etik,

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Shopia Aulia Tasya and Cris Kuntadi. "Pengaruh Audit Delay, Fee Audit, Audit Tenure Terhadap Kualitas Audit." Jurnal Inovasi Ekonomi Syariah dan Akuntansi 1, no. 3 (2024): 112–29. http://dx.doi.org/10.61132/jiesa.v1i3.132.

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The purpose of writing this article is to determine the effect of audit delay, audit fees, and audit tenure on audit quality. This article was carried out by conducting a literature study from various research that has been carried out. The purpose of writing this article is to build a hypothesis of the influence between variables to be used in further research. The results of this literature review article are: 1) Audit delay has an effect on Audit Quality, 2) Audit Eee has an effect on Audit Quality and 3) Audit Tenure has an effect on Audit Quality.

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Wijaya, Nathania, and Kathryn Sugara. "Pengaruh FEE Audit, Audit Delay, Komite Audit terhadap Kualitas Audit." MDP Student Conference 2, no. 2 (2023): 11–18. http://dx.doi.org/10.35957/mdp-sc.v2i2.3894.

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Penelitian ini bertujuan untuk mengetahui pengaruh fee audit, audit delay, komite audit terhadap kualitas audit pada perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Pendekatan yang digunakan dalam penelitian ini adalah pendekatan kuantitatif. Populasi penelitian ini adalah perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia tahun 2019-2021. Teknik pengambilan sampel dengan teknik purposive sampling. Sampel yang digunakan berjumlah 45 perusahaan sektor industri barang konsumsi yang terdaftar di Bursa Efek Indonesia

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Herdian, Ahmad Farrel, and Bambang Sudaryono. "PENGARUH ROTASI AUDIT, AUDIT FEE, AUDIT TENURE TERHADAP KUALITAS AUDIT." Jurnal Ekonomi Trisakti 3, no. 1 (2023): 1481–88. http://dx.doi.org/10.25105/jet.v3i1.16168.

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Penelitian ini bertujuan untuk menganalisis pengaruh rotasi auditor terhadap kualitas audit, pengaruh fee audit terhadap kualitas audit dan pengaruh audit tenure terhadap kualitas audit. Data yang didapat melalui website resmi Bursa Efek Indonesia di www.idx.co.id. Populasi yang terdapat pada penelitian ini merupakan seluruh perusahaan manufaktur yang terdaftar di Bursa Efek Indonesia (BEI) tahun 2018-2020. Sampel dalam penelitian ini menggunakan metode Purposive Sampling. Hasil dari penelitian ini disimpulkan bahwa variabel rotasi audit tidak berpengaruh terhadap kualitas audit, variabel audi

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19

Herwidyawati, Yuliza, Maidani Maidani, and Cris Kuntadi. "Literature Review Pengaruh Audit Fee, Audit Tenure, Rotasi Audit, Audit Delay, Dan Komite Audit Terhadap Kualitas Audit." Journal of Comprehensive Science (JCS) 1, no. 5 (2022): 1219–23. http://dx.doi.org/10.59188/jcs.v1i5.153.

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Masih terdapat hasil audit yang kurang berkualitas dilihat dari kasus-kasus keuangan terdahulu yang melibatkan akuntan publik. Artikel ini mereview faktor-faktor yang mempengaruhi Kualitas Audit yaitu: Audit Fee, Audit Tenure, Rotasi Audit, Audit Delay, dan Komite Audit. Suatu studi literatur auditing. Adapun tujuan penulisan artikel ini guna membangun hipotesis pengaruh antar variabel untuk digunakan pada riset selanjutnya. Hasil artikel literature review ini adalah: 1) Audit Fee berpengaruh terhadap Kualitas Audit; 2) Audit Tenure berpengaruh terhadap Kualitas Audit; 3) Rotasi Audit berpenga

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Onipe, Adabenege Yahaya, and Majiyebo Onyabe Joseph. "The nexus between audit committee and audit fees." Journal of International Business Studies 53, no. 6 (2022): 966–84. https://doi.org/10.5281/zenodo.7028027.

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There has been a rise in the number of scholars, regulators, academics, practitioners, policy-makers, and shareholders who see empowering the audit committee as a key strategy for enhancing the reliability of financial reporting and advancing the quality of audits. The purpose of this study is to investigate the connection between audit committee traits and audit fees paid to auditors in Nigeria from 2012 to 2021. We demonstrate, using data from 105 companies listed on the Nigerian Exchange Group trading floor, that audit committee characteristics (size, meetings, and the presence of at least

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Jessica, Jessica, Erin Belinda, Meirike Lorencia, Silvi Tannitri, and H. Adam Afiezan. "PENGARUH AUDIT FEE, MASA KERJA AUDIT, ROTASI AUDIT, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT." Jurnal Akuntansi Trisakti 8, no. 2 (2021): 173–88. http://dx.doi.org/10.25105/jat.v8i2.9381.

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The objective of this research is to analyse the effect of audit fees, audit working period, audit alternation and audit committee on audit quality in Indonesia Stock Exchange (IDX) listed manufacturing corporation during 2018-2020. Every influence factors is examined by measuring and calculating according to the reference: The audit quality is estimated by dummy variables by Big Four and Non Big Four KAP categories; The audit fee is calculated using the In (fee) formula with audit fee data taken from the professional fee account; The audit tenure is calculated by duration in years of KAP bond

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Asror, Maxmanazar O'g'li Yusupov. "AUDIT HISTORY." TJE - Tematics journal of Social Sciences 9, no. 7 (2021): 68–73. https://doi.org/10.5281/zenodo.5525702.

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Hidayati, Rafika Iftitah, and Nasrullah Djamil. "Pengaruh Fee Audit, Audit Tenure, Rotasi Audit dan Reputasi Auditor Terhadap Kualitas Audit pada Perusahaan Manufaktur Sektor Aneka Industri yang Terdaftar di Indonesia Tahun 2020-2022." JAAMTER : Jurnal Audit Akuntansi Manajemen Terintegrasi 2, no. 2 (2024): 393–405. https://doi.org/10.5281/zenodo.13170683.

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<em>This research is a quantitative study that aims to determine how the effect of audit fees, audit tenure, audit rotation and auditor reputation on audit quality in various industrial sector manufacturing companies listed on the Indonesia Stock Exchange in 2020-2022. The number of samples in this study were 20 companies with a sample withdrawal method using purposive sampling method, this study used secondary data obtained from the Indonesia Stock Exchange. The data analysis tool uses spss ver 27. While the data processing method used is logistic regression analysis. The results of partial h

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TONYE, Ogiriki1* OTOBO Werinipre2. "IMPACT OF COMPETITIVENESS IN THE AUDIT BUSINESS ON AUDIT QUALITY." ISRG Journal of Economics and Finance (ISRGJEF) II, no. II (2025): 43–47. https://doi.org/10.5281/zenodo.15233819.

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<em>This study assesses how audit quality is affected by competition in the audit industry. The study observed that competition pushes audit firms to use cutting-edge technology, gain industry-specific knowledge, and ensure maximum satisfaction of their clients, all of which can improve the quality of audits. It is also observed that fierce competition frequently results in cost-cutting strategies, fee undercutting, and an excessive dependence on non-audit services, all of which might jeopardize auditor independence and audit rigor. The study emphasizes how crucial ethical behavior, openness,

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Im, Youngje, and Joonsun Yang. "Audit Staff Turnover, Audit Effortand Audit Quality." Korean Accounting Review 45, no. 3 (2020): 265–307. http://dx.doi.org/10.24056/kar.2020.03.002.

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Nursyamsyiyah, Vivi, Adam Zakaria, and Hafifah Nasution. "PENGARUH AUDIT DELAY, AUDIT TENURE, DAN KOMITE AUDIT TERHADAP KUALITAS AUDIT." Jurnal Revenue : Jurnal Ilmiah Akuntansi 5, no. 1 (2024): 779–93. http://dx.doi.org/10.46306/rev.v5i1.490.

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This research was conducted with the aim of finding out the influence of audit delay, audit tenure, and audit committee on audit quality. This research uses companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020-2022 period as the population. The research sample was selected using the purposive sampling method and produced 168 observation data. Data were analyzed using logistic regression analysis techniques and processed with SPSS 26. The research results show that audit delay has a negative effect on audit quality, while audit tenure and audit

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Syahputra, Rizki, Fadel Yusuf, and Fahri Yusuf. "Pengaruh Fee Audit, Rotasi Audit dan Audit Tenure terhadap Kualitas Audit." Jurnal Akuntansi, Keuangan dan Perpajakan 7, no. 1 (2024): 19–28. http://dx.doi.org/10.51510/jakp.v7i1.1631.

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This study aims to determine whether Audit Fee, Audit Rotation and Audit tenure have an effect on Audit Quality in Property and Real Estate Companies Listed on the Indonesia Stock Exchange (2017-2020). This research method uses associative research. The population in this study were 65 property and real estate companies. Based on the criteria that have been set from 2017 to 2020, a sample of 11 property and real estate companies listed on the Indonesia Stock Exchange was taken. The data collection technique used is the documentation method. The data analysis technique used in this study is log

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Dewita, Tasya Hervia, and Erinos NR. "Pengaruh Audit Tenure, Rotasi Audit, dan Fee Audit terhadap Kualitas Audit." JURNAL EKSPLORASI AKUNTANSI 5, no. 1 (2023): 370–84. http://dx.doi.org/10.24036/jea.v5i1.627.

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This research aimed to examine the effect of audit tenure, audit rotation, and audit fee on audit quality. The population in this research are all property, real estate, and building construction sector companies listed on the Indonesia Stock Exchange in 2018-2020. The sampling technique used the purposive sampling. Total sample are 111 companies. The statistical method used logistic regression analysis. The result showed that audit tenure and audit rotation had a negative effect on audit quality, and audit fee had no significant effect on audit quality in property, real estate, and building c

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Fauziyyah, Zahra Ismi, and Praptiningsih Praptiningsih. "PENGARUH AUDIT FEE,AUDIT TENURE,DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT." Monex Journal Research Accounting Politeknik Tegal 9, no. 1 (2020): 1–17. http://dx.doi.org/10.30591/monex.v9i1.1232.

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This study was conducted to examine the effect of Audit Fee, Audit Tenure and Audit Rotation on Audit Quality on all financial companies listed in Indonesia Stock Exchange period 2015-2017. The sampling in this study of 38 financial companies listed in Indonesia Stock Exchange period 2015-2017 with purposive sampling method. Data obtained from the company’s financial statements that have been publication. The number of samples was obtained from 38 companies with total 114 sample.Quality audits in this study using a proxy public accounting firm size.The analysis technique that used in this stud

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Supriyanto, Supriyanto, and Julianti Cesilia. "BAGAIMANA UPAYA AUDIT, BIAYA AUDIT, DAN AUDIT TENURE MEMPENGARUHI KUALITAS AUDIT ?" CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini 4, no. 1 (2023): 72–86. http://dx.doi.org/10.31258/current.4.1.72-86.

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This research aims to find how audit effort, audit fee, and audit tenure affect audit quality. The measurement of audit quality using modified audit opinion and absolute accruals discretionary. The object of this research is non-financial companies listed in Indonesia Stock Exchange (IDX) for 2017-2021. This research used purposive sampling in data collection and the data analysis using logistic regression and panel data regression. The result shows that audit effort, audit fee, and audit tenure have no significant effect on the issuance of modified audit opinion. This study also found a signi

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Maulidatul Mutamimah, Nawang Kalbuana, and Yoyok Cahyono. "Pengaruh Audit Fee, Audit Tenure, Komite Audit, Rotasi Audit Terhadap Kualitas Audit pada Perusahaan LQ45." GEMILANG: Jurnal Manajemen dan Akuntansi 5, no. 3 (2025): 37–51. https://doi.org/10.56910/gemilang.v5i3.2144.

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This research is a quantitative study using secondary data through access to the Indonesia Stock Exchange website or the official website of the relevant company, which aims to determine the effect of audit fees, audit tenure, audit committee, audit rotation on audit quality. The sample of this research is LQ45 companies listed on the Indonesia Stock Exchange from 2019 to 2023. This study used purposive sampling technique in determining the sample, resulting in 29 companies from a total population of 45 companies. Meanwhile, logistic regression analysis was used to conduct the analysis. The da

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Yuliana, Sukma, and Bambang Minarso. "PENGARUH AUDIT TENURE, UKURAN PERUSAHAAN, AUDIT DELAY, KOMITE AUDIT, DAN ROTASI AUDIT TERHADAP KUALITAS AUDIT." FINANCIAL: JURNAL AKUNTANSI 11, no. 1 (2025): 1–11. https://doi.org/10.37403/financial.v11i1.651.

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Penelitian ini bertujuan untuk menganalisis faktor-faktor yang mempengaruhi kualitas audit pada perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia, dengan fokus pada peran Audit Tenure , Ukuran Perusahaan, Audit Delay , Komite Audit, dan Rotasi Audit. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan jenis penelitian hubungan kausal. Populasi yang diteliti terdiri dari 104 perusahaan sektor keuangan yang terdaftar di Bursa Efek Indonesia, dengan sampel yang memenuhi kriteria berjumlah 93 perusahaan yang menghasilkan 372 laporan keuangan selama periode 2020

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Heo, Jin Suk, and Eun Sun Ki. "Association between Detailed Disclosure on External Audit Execution and Audit Quality." Korean Accounting Review 42, no. 6 (2017): 195–224. http://dx.doi.org/10.24056/kar.2017.12.002.

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MORALES URIBE, JOAQUÍN RUPERTO. "AUDITORIA DE TECNOLOGÍAS DE INFORMACIÓN." Investigación Administrativa 29-3 (August 1, 2000): 1–13. https://doi.org/10.35426/iav29n87.09.

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En este artículo, describimos los antecedentes de la Auditoría de Tecnologías de la Información, su definición, los fundamentos de sus prácticas y la identificación de las cuatro actividades principales y las acciones de cada una. La idea principal es ofrecer una visión general de lo que implica la Auditoría de Tecnologías de la Información. Este tema es fundamental, ya que hoy en día las empresas no pueden permanecer al margen de esta importante área de conocimiento.

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Alaallah, A. M. Sharhan, and Bora Chandan. "Effect of Audit Committee characteristics on Audit Quality: A Critical Literature Review." Journal of Advanced Research in Economics and Administrative Sciences 1, no. 1 (2020): 1–12. https://doi.org/10.5281/zenodo.4003513.

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<strong>Abstract</strong>                                                         <strong>Purpose: </strong>The aim of the paper is to present a critical literature review of the impact of audit committee characteristics (ACCs) on audit quality and to identify any research gaps in the field of audit quality. The aim is

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Gruer, Rosamond, A. A. Gunn, D. S. Gordon, and C. V. Ruckley. "AUDIT OF SURGICAL AUDIT." Lancet 327, no. 8471 (1986): 23–26. http://dx.doi.org/10.1016/s0140-6736(86)91903-3.

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Chapireau, David, and Andrew J. Gibbons. "An audit of audit." British Journal of Oral and Maxillofacial Surgery 49, no. 4 (2011): 326. http://dx.doi.org/10.1016/j.bjoms.2010.09.016.

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Sellu, D. "Time to audit audit." BMJ 312, no. 7023 (1996): 128–29. http://dx.doi.org/10.1136/bmj.312.7023.128a.

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Choi, Jong-Hag, Chansog (Francis) Kim, Jeong-Bon Kim, and Yoonseok Zang. "Audit Office Size, Audit Quality, and Audit Pricing." AUDITING: A Journal of Practice & Theory 29, no. 1 (2010): 73–97. http://dx.doi.org/10.2308/aud.2010.29.1.73.

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SUMMARY: Using a large sample of U.S. audit client firms over the period 2000–2005, this paper investigates whether and how the size of a local practice office within an audit firm (hereafter, office size) is a significant, engagement-specific factor determining audit quality and audit fees over and beyond audit firm size at the national level and auditor industry leadership at the city or office level. For our empirical tests, audit quality is measured by unsigned abnormal accruals, and the office size is measured in two different ways: one based on the number of audit clients in each office

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Martin, Roger D. "Audit Quality Indicators: Audit Practice Meets Audit Research." Current Issues in Auditing 7, no. 2 (2013): A17—A23. http://dx.doi.org/10.2308/ciia-50581.

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SUMMARY Regulators, audit firms, and academic researchers are exploring issues related to Audit Quality Indicators (AQIs), including how to optimize their use and how to anticipate the consequences of measuring, reporting, and monitoring AQIs on a routine basis. This article describes the main topics addressed by a panel discussion and participant breakout group discussions at a 2012 symposium hosted by the Center for Audit Quality. Topics include how AQIs could be useful to audit stakeholders, what we know from practice about the current state of AQIs, and how academic research might inform t

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Yolanda, Stephanie, Fefri Indra Arza, and Halmawati Halmawati. "Pengaruh Audit Tenure, Komite Audit Dan Audit Capacity Stress Terhadap Kualitas Audit." JURNAL EKSPLORASI AKUNTANSI 1, no. 2 (2019): 543–55. http://dx.doi.org/10.24036/jea.v1i2.94.

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This study aims to determine the effect of the audit tenure, audit committee, and audit capacity stress on audit quality as measured by earnings surprise benchmark approach. The research used secondary data. The population was all manufacturing companies listed in Indonesia Stock Exchange in the period of 2015-2017. The data collection technique used is purposive sampling and 303 samples obtained data. The independent variables were audit tenure, audit committee, and audit capacity stress at the significance level of 5%. This study using logistic regression analysis techniques. The result of t

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Suwarno, Agus Endro, Yayi Bely Anggraini, and Dewita Puspawati. "Audit Fee, Audit Tenure, Auditor’s Reputation, and Audit Rotation on Audit Quality." Riset Akuntansi dan Keuangan Indonesia 5, no. 1 (2020): 61–70. http://dx.doi.org/10.23917/reaksi.v5i1.10678.

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This study aimed to examine the effect of audit fee, audit tenure, audit rotation and auditor reputation on the audit quality in food and beverage companies listed in Indonesian Stock Exchange of 2014-2018. Population of the research is 90 food an beverage companies listed in Indonesian Stock Exchange of 2014-2018. Sample was taken by using purposive sampling, namely sampling with certain consideration. Based on the criteria, data sample of 104 food and beverage companies for period of three years were obtained, so that sample was 49 data. The data was analyzed by using descriptive statistic a

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Muhammad Fakhri Putra Prima and Juniati Gunawan. "Pengaruh Fee Audit, Tenure Audit Dan Rotasi Audit Terhadap Kualitas Audit Jakarta." Journal of Creative Student Research 2, no. 1 (2024): 66–80. http://dx.doi.org/10.55606/jcsrpolitama.v2i1.3462.

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This research aims to find out the effect of audit fees, audit tenure, audit rotation on audit quality in Jakarta. This type of research is quantitative research. The data used in this research is primary data. The number of samples is 100 respondents. The population in this research is auditors including partners at KAP in the Jakarta area, with a sample of 100 respondents. Data collection uses the questionnaire method. The data analysis method uses multiple linear regression and uses the SPSS version 26 application, where it is concluded that each variable Audit Fee, Audit Tenure and Audit R

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Uly, Feby Rosa Utari, and Wisnu Julianto. "Pengaruh Opini Audit, Audit Tenure, dan Komite Audit Terhadap Audit Report Lag." Accounting Student Research Journal 1, no. 1 (2022): 37–52. http://dx.doi.org/10.62108/asrj.v1i1.4750.

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Penelitian ini menggunakan studi kuantitatif yang bertujuan untuk memastikan secara empiris adanya pengaruh dari opini audit, audit tenure, dan komite audit serta pandemi covid-19 sebagai variabel kontrol terhadap keterlambatan laporan keuangan (audit report lag). Populasi dalam penelitian ini ialah perusahaan sektor manufaktur yang terindeks Kompas 100 dan telah terdaftar di Bursa Efek Indonesia pada periode 2018-2020. Sampel dalam penelitian ini diambil menggunakan metode purposive sampling, sehingga diperoleh 78 sampel dari 196 populasi perusahaan. Pengujian hipotesis menggunakan Analisis R

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Fadhlan, Mochamad Ardhan, and Luqita Romaisyah. "PENGARUH AUDIT RISK, AUDIT COMPLEXITY, DAN AUDIT EXPERTISE TERHADAP AUDIT REPORT LAG." Jurnal MEBIS (Manajemen dan Bisnis) 5, no. 1 (2020): 31–38. http://dx.doi.org/10.33005/mebis.v5i1.102.

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   Perkembangan pasar modal di Indonesia menyebabkan permintaan akan transparansi posisi keuangan perusahaan yang andal dan terkini. Laporan keuangan disusun dan disajikan setidaknya setahun sekali untuk memenuhi kebutuhan pemangku kepentingan, misalnya kebutuhan investor atas informasi tentang laporan keuangan perusahaan sebelum memutuskan untuk berinvestasi di Bursa Efek Indonesia. Setiap perusahaan terbuka di Bursa Efek Indonesia diwajibkan untuk mempublikasikan laporan keuangan yang disusun mengikuti standar akuntansi dan telah diaudit oleh akuntan publik yang terdaftar d

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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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Tyson, K., G. Teale, V. Vasilevski, K. Cassells, and L. Sweet. "A Dedicated Antenatal Clinic for Pregnant Women With Morbid and Super-obesity: Patient Characteristics, Outcomes, Perceptions and Lessons Learnt From Establishing the DIAMOND Clinic." Obstetric Anesthesia Digest 43, no. 3 (2023): 144–45. http://dx.doi.org/10.1097/01.aoa.0000946388.10500.3e.

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(Aust N Z J Obstet Gynaecol 2022;62:635–642) Body mass index (BMI) has long been used as an indicator of overall health and risk for adverse outcomes in many situations, including pregnancy. Obesity has become more prevalent in recent years, and women with morbid obesity (BMI 40 or above) and super-obesity (BMI 50 or above) have significant risk factors to themselves and their pregnancies. To begin to address these risk factors, the DIAMOND clinic was proposed (DIAbetes, Maternal Obesity, Nutrition and Diet). This paper is a reflection on the early stages of this clinic, patient characteristic

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Sierra García, Laura, Emiliano Ruiz Barbadillo, and Manuel Orta Pérez. "Análisis de la Influencia de la Función de Auditoría Interna sobre las Cuotas de Auditoría." Revista de Contabilidad 22, no. 1 (2019): 100–111. http://dx.doi.org/10.6018/rc-sar.22.1.354351.

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The aim of this paper is to analyse the relationship between the internal audit function and auditor's fees using a sample of Spanish listed companies between 2003 and 2011. We use the audit fees model that was proposed by Simunic (1980). Our results indicate that fees are greater in those companies that have an internal audit function. In addition, if there are meetings between the audit committee and the internal audit function, this is statistically significant with audit fees. This paper contributes to literature in several ways. Firstly, there are no previous papers in Spain, unlike other

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Hwang, Sejun, та Silver Chung. "감사료 공시 규제가 감사료에 미치는 영향: 대한민국 사례". Korean Accounting Information Association 24, № 1 (2024): 1–25. http://dx.doi.org/10.29189/kaiajfai.24.1.1.

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[Purpose]This paper examines how audit fees change in response to mandated audit fee disclosure in Korea. [Methodology]We use the difference－in－differences approach by comparing changes in audit fees of listed firms who are required to disclose the fees with changes in the fees of unlisted firms who are exempt from the requirement between 1999 and 2002. [Findings]Difference－in－difference analyses show that audit fees of listed firms increase following the disclosure mandate relative to the fee of unlisted firms. Additional analyses show that the overall increase in audit fees is dr

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Amara, Naila, Saad Bourouis, Sajead Mowafaq Alshdaifat, Houssam Bouzgarrou, and Hany Elbardan. "Do female audit committee characteristics influence audit fees? Evidence from the UK." Problems and Perspectives in Management 23, no. 2 (2025): 621–33. https://doi.org/10.21511/ppm.23(2).2025.45.

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This study examines the effect of female representation on audit fees in listed UK companies, concentrating on the demographic characteristics of female directors, specifically age and nationality. Using a sample of 165 FTSE 350 companies from 2011 to 2021, generalized least squares regression models are employed to test the link between female audit committee members and audit fees from both the demand and supply sides. The results show a negative relationship between the proportion of females on audit committees and audit fees with a coefficient of –0.2273 (p &amp;lt; 0.05). Thus, higher

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