Pengaruh Pertumbuhan Perusahaan dan Reputasi Auditor Terhadap Auditor Switching

Auditor tenure and rotation

There has been a long-standing debate as to the relative merits of mandatory auditor rotation. In the United States (US), Section 203 of the Sarbanes-Oxley Act (2002) (SOX) requires rotation of the lead engagement partner and the concurring review partner at least once every five years. Section 207 also requires a study on the potential effects of mandatory audit firm rotation. After conducting...

Auditor General’s Report

Determinants of Auditor Expertise

Determinants of Auditor Expertise Author(s): Sarah E. Bonner and Barry L. Lewis Source: Journal of Accounting Research, Vol. 28, Studies on Judgment Issues in Accounting and Auditing (1990), pp. 1-20 Published by: Blackwell Publishing on behalf of Accounting Research Center, Booth School of Business, University of Chicago Stable URL: http://www.jstor.org/stable/2491243 . Accessed: 09/10/2011 12:27

Auditor Switching in the Economic Crisis: The Case in Greece

This study examines auditor switching using discriminant analysis and logistic regression. These two statistical techniques have been employed to show both whether auditor switching can be forecasted and which method better fits the data for companies listed on the Athens Stock Exchange. Using logistic analysis, auditor switching can be forecasted with prediction accuracy which exceeds 92.0 per...

Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches

Auditor Independence, Dismissal Threats, and the Market Reaction to Auditor Switches Author(s): Siew Hong Teoh Reviewed work(s): Source: Journal of Accounting Research, Vol. 30, No. 1 (Spring, 1992), pp. 1-23 Published by: Wiley-Blackwell on behalf of Accounting Research Center, Booth School of Business, University of Chicago Stable URL: http://www.jstor.org/stable/2491089 . Accessed: 17/08/201...