PERAN AUDIT RISK DAN AUDIT EFFORT MEMEDIASI HUBUNGAN ANTARA WOMEN IN AUDIT COMMITTEE DAN BIAYA AUDIT
نویسندگان
چکیده
The role of audit risk and effort as mediating variable between women in committee fee has rarely been investigated using Indonesia data. Therefore, this study develops complex relationship model services companies from 2016-2018 periods. final sample is 88 due to not all disclose their the result indicates that there no direct effect on fee, effort. In addition, significantly influences but for Further, variables are evidenced. However, control partially have a with fee.
منابع مشابه
Factors Affecting the Internal Audit Effectiveness in the Viewpoint of Audit Committee Members
Objective: Thisresearch has studied the effect of five main factors including competence of internal audit department, size of internal audit department, relationship between internal and external audit, management support for internal audit, and independence of internal audit on the internal audit effectiveness in companies that listed in the Tehran Stock Exchange in 2017. Methods: Data was c...
متن کاملAudit effort and earnings management
We test the effect of audit effort on earnings management using a unique database of hours worked by auditors on 9,738 audits in Greece between 1994 and 2002. When audit hours are lower, (1) abnormal accruals are more often positive than negative, (2) positive abnormal accruals are larger, and (3) companies are more likely to manage earnings upwards in order to meet or beat the zero earnings be...
متن کاملEvidence of Fraud, Audit Risk and Audit Liability Regimes
We investigate the effectiveness of proportionate liability in reducing the probability of fraud and audit risk relative to joint and several liability in two strategic audit settings: one that provides conclusive evidence of fraud and one that provides inconclusive evidence of fraud. In both settings the auditor makes an audit effort choice, but in the second setting the auditor also evaluates...
متن کاملNon-audit fees, disclosure and audit quality
This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors’ shareholdings and non-audit fees were not signi cantly corre...
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 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 Maneksi
سال: 2023
ISSN: ['2302-9560', '2597-4599']
DOI: https://doi.org/10.31959/jm.v12i2.1371