This study aims to examine and the effect of profitability with indicators ROE, company size, financial distress audit opinion on auditor switching in manufacturing companies IDX 2017-2019. research uses descriptive quantitative methods, using secondary data documentation collection techniques. Manufacturing have a population 166 where there are only 122 that can be sampled. Data analysis used ...

this study aims at investigating the impacts of mandatory audit firm rotation (mafr) on audit fees and audit market compeition among firms listed on tehran stock exchange (tse). since 2007 firms listed on tse are not allowed to use services of any single audit firm for more than 4 consecutive years. we tested our hypotheses using multivariate regression analysis and mean comparison test. our sa...

The purpose of this study was to analyze the effect audit opinion, management change and financial distress on auditor switching. data use in an annual reports infrastructure, utilities transport companies listed Indonesia Stock Exchange (IDX) period 2015-2021. method taking samples using purposive sampling method. analysis used is logistic regression analysis. results research concluded that o...

This study aimed to determine the impact of non-financial characteristics on effectiveness local government performance by using accrual-based accounting system. Data were collected from audit result report (LHP) provincial, regency, city and regional financial statements (LKPD) in Central Java for 2016-2019 fiscal year, which compiled based standards statement (PSAP). The results showed that c...

Patients choose to seek a second opinion in matters related to their health for a variety of reasons, and the total cost associated with these second opinion visits is estimated to be billions of dollars annually. Understanding the reasons behind second opinion self-referrals is key to improving patient satisfaction and reducing redundancy in delivered health care. This study represents a retro...

The purpose of this study is to examine the effect gender equality on quality financial statements as a proxy for auditor's opinion. This research quantitative associative with units analysis audited and independent auditor reports issued by KAP. used secondary data, data techniques logistic regression SPPS version 26 software. sample selection purposive sampling method. results show that board...

Evidence of poor governance in a country because the weakness government's role managing public resources which can be addressed by phenomenon corruption. Thus, need for monitoring from an independent bodies to examine financial accountability state finances public. The purpose this study was determine effect audit finding, follow-up audit, and opinion on indication This research conducted at I...

IT&C security audit processes are carried out to implement information security management. The audit processes are included in an audit program as decision of the management staff to establish the organization situation against to the planned or expected one. The audit processes require evidence to highlight the above issues. The evidences are gathered by audit team and some automation process...

The AICPA Special Committee on Assurance Services was set up in response to a decline in the market vitality of the audit. (See Elliott 1994a and 1994b for background.) Our purpose is to develop ideas and initiate steps to refurbish the profession's product. This mission was conceived in response to the current and emergent audit/assurance environment, the obvious context for considering the vi...