The purpose of this study was to determine if senior management support (SMSI) in Yemeni commercial banks mediates the association between internal audit function (IAF) quality characteristics and improved corporate governance effectiveness (CGE). Internal auditors, heads audit, chairmen participants committees, CEOs, financial were given a list questions answer. 158 full lists obtained evaluat...

Extant research typically uses a variation of Big N auditor, discretionary accruals, audit fees, accrual quality, going-concern opinions, or meet or beat the quarterly earnings target as a proxy for audit quality. We provide evidence on the construct validity of these measures by evaluating whether they are able to successfully predict alleged audit deficiencies in engagements that are the subj...

Audit quality is the probability of an assessment given by auditor about discovery a violation in client's accounting system and reports violation. The purpose this study to obtain empirical evidence competence, independence, spiritual quotient, emotional audit tenure variables on quality. This research quantitative. population Public Accountant Office Yogyakarta with sample selection method th...

This research investigates the effect of audit committee (AC) attributes on tax avoidance selected fuel & power sector companies listed DSE Bangladesh. The study employs a panel data set 17 for 5 years, i.e., 2015-16 to 2019-2020, and analyses sample by applying regression model. uses two econometric models making empirical analysis testing undertaken hypotheses. Adopting several diagnostic...

Anecdotal evidence suggests that audit clients are automating more internal controls over time. Audit firms customarily respond to their clients’ increasing IT (information technology) risks by including more IT audit specialists in their external audit engagements. But, using IT audit specialists on the audit engagement to examine the IT risks that external financial statement auditors can exa...

This study aims to examine the effect of competence, independence, work experience, and professional skepticism on audit quality with auditor ethics as moderating at Representative Office Financial Development Supervisory Agency Riau Province. research is a quantitative that uses primary data questionnaire instrument. The population in this were all internal auditors who worked sample was selec...