Audit rotation and audit fee determination policy on audit quality with lowballing audit practice as the intervening variable
نویسندگان
چکیده
منابع مشابه
investigating the impact of mandatory audit firm rotation on audit fee and audit market competition
this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...
متن کاملThe relation between audit fee cuts during the economic crisis and audit quality
The economic crisis presents a unique opportunity to study how auditors respond to an exogenous shock to the clients' operating environment. Also, due to the economic crisis, some of auditors are under pressure from clients to cut audit fees during the crisis. In Iran, due to inflationary conditions, this issue manifests itself mainly in the form of an increase in auditing fees to a lesser exte...
متن کاملAuditors’ Work Stress and Audit Quality with Emphasis on Abnormal Audit fees , Initail Audit and the Conservatism
Due to the nature of their jobs, auditors are exposed to stress-providing factors which have a strong influence on theirs functions. The most destructive result of stress on the auditorchr('39')s function is the unfavorable quality of the work done by them. Therefore, behavioral factors such as stress will significantly affect the job performance of auditors. Poor job performance reduces audit ...
متن کاملDoes Mandatory Rotation of Audit Partners Improve Audit Quality?
Opponents of mandatory rotation argue that a change of partner is bad for audit quality, as it results in a loss of client-specific knowledge. On the other hand, proponents argue that a change of partner is beneficial, as it results in a positive peer review effect and a fresh perspective on the audit. We test the impact of mandatory partner rotation on audit quality using a unique dataset of a...
متن کاملThe Impact of Dual Role of Forensic Accountant-Audit Firm's Partner on Audit Quality
Many data are effective in audit quality that are not part of the audit requirements. One of them is the personal characteristics of the auditor, such as skills and expertise. Forensic accountants have the skills need to spend on specialized fraud courses that they lack a formal non- forensic accountant. To investigate the Impact of dual role of forensic accountant- Official Accountant and audi...
متن کاملذخیره در منابع من
با ذخیره ی این منبع در منابع من، دسترسی به آن را برای استفاده های بعدی آسان تر کنید
ژورنال
عنوان ژورنال: Jurnal Akuntansi, Keuangan, dan Manajemen
سال: 2020
ISSN: 2716-0807
DOI: 10.35912/jakman.v2i1.183