SYNOPSIS Regulators have long expressed concerns about auditor changes and the detrimental impact of opinion shopping on audit market. Whereas prior studies examined how single-instance switching impacts outcomes, we examine whether frequent outcomes. We find that more is associated with lower quality, but this effect mitigated in presence higher internal external monitoring. also frequently co...

The objective of the research was to find out and analyze influence profitability, leverage, liquidity, company size, auditor opinion KAP reputation partially on timeliness submission financial statements transportation companies listed Indonesia Stock Exchange. population in this study were 30 Exchange period 2017 - 2021. Samples selected using saturated samples where all populations included ...

This paper investigates how executive compensation affects the reliability of the information disclosed to investors. When incentive contracts are based on reported profits, a manager may respond to an increase in incentive compensation by decreasing effort. To both motivate the manager and maintain the quality of disclosure, it is necessary to introduce third-party verification of profits. I a...

This paper presents an historical and rhetorical analysis of auditor independence concepts. This analysis is relevant as the newly formed Independence Standards Board in the U.S. is beginning work on a conceptual framework of audit independence to use as a basis for regulation. Debate about independence concepts has a long history and some elements of the accounting profession are suggesting th...

The purpose of this study was to analyze the factors that influence going concern audit opinion. population in were all companies listed on Indonesia Stock Exchange. sample selected by purposive sampling method, order obtain 1002 observations (company/year). Data analyzed using logistic regression analysis model. Based results analysis, it can be concluded only variables previous year's opinion...

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

The purpose of an auditor’s role in society is to validate the truthfulness of financial statements. In order to perform their role, it is essential that auditors are independent of the client company and are not seen to have any motive for none disclosure of misleading information (Lavin, 1977:237). If owners of organisations doubt the auditor’s independence, financial statements will lack cre...