This study aims to determine the impact of audit opinion analysis, board directors turnover, KAP scale, client and delay on auditor turnover.The sample used in this is all real estate companies listed Indonesia Stock Exchange from 2019 2021. The results show that growth reputation have a positive effect income. suggests scale reliability are crucial information therefore more research needed fu...

wTere prepared, is devoted to the auditing of the receipts of the interurban section of the railway, both passenger and express. This division also keeps records of car mileage and calculates the expenses and receipts of operating cars in terms of car miles, passenger miles, car hours and other statistical units. The daily receipts of cash and tickets of each conductor on the interurban divisio...

Controversy over auditor independence has raged in recent times, but little is known about what auditor independence means to the ultimate consumers of the auditors work. In New Zealand, the Institute of Chartered Accountants of New Zealand (called ICANZ) has held an inquiry into the issue (ICANZ, 2002, 2003), the New Zealand Stock Exchange has made changes to its listing requirements (NZX 2004...

The purpose of the current study is to examine the degree of reliance external auditors are willing to place on the work of the internal audit function (IAF) when the IAF's objectivity might be compromised. Experienced external auditors (N = 142) participated in a 2 (reporting relationship: audit committee of the board of directors [ACBOD] or chief finance officer [CFO]) by 2 (IAF involvement i...

In a previous study, multiple regression techniques were applied to Flight Operations Quality Assurance-derived data to develop parsimonious model(s) for fuel consumption on the Boeing 757 airplane. The present study examined several data mining algorithms, including neural networks, on the fuel consumption problem and compared them to the multiple regression results obtained earlier. Using reg...

We examine indicators of audit quality (as measured by abnormal accruals, the likelihood of reporting a profit and the likelihood of issuing modified audit opinions) for a sample of companies from 56 countries with non-US auditors during 2002-2011. For US-listed companies with non-US auditors, we find the audit quality to be higher after the non-US auditor is PCAOB-inspected. Further, in a samp...