This study aims to analyze the effect of profitability, leverage, audit lag, company size, and growth on acceptance going concern opinions in mining sector companies listed IDX 2019-2021. The selection sample this uses purposive sampling method with following criteria: during 2019-2021 period, that issue financial reports can be accessed present independent auditor period . As a result, data we...

The independence of an external auditor can be maintained by continuously changing auditors in accordance with applicable government regulations. This study aims to test the CEO turnover, audit committee characteristics, financial distress, KAP reputation, opinion and delay on switching. uses secondary data trade services companies listed Indonesia Stock Exchange 2017-2021. used a purposive sam...

5. Auditor or Certification Authority certifies that the election results are correct and have been determined as originally specified. Who the Auditor is depends on who the results are being certified for. In physical elections in the US this role is played by a specified government/judicial official. In physical elections in some countries like India, this role is played by a citizen who is n...

Many companies present their selected auditor to shareholders for ratification. In this study, we use ratification voting results examine whether view the type of and timing engagement as indicative audit quality. The literature has yet explicitly these research questions. Our study is unique in that focus on switch setting test how a newly hired auditor. We find are less likely approve non-Big...

Abstract: Purpose: This research aims to examine, analyze, and obtain evidence the factors influencing in fraudulent financial statements fraud triangle perspective. Method: research’s population are Manufacturing Companies Food Beverage Sub Sector that Listed on Indonesia Stock Exchange period 2017-2019. The sampling method used this is purposive obtained a total sample of 51 companies. uses l...

This paper examines whether and how individual auditors are disciplined for audit errors. Taking advantage of the long history auditor identity data from China, we find that signing with client restatements likely to lose privilege reports public clients. However, can avoid this consequence by issuing a modified opinion warn potential misstatement. We show more be when their firms operate in le...

n the past two years, Australia and other jurisdictions have again witnessed a series of unsignalled corporate collapses. As with previous generations of corporate collapse several have been associated with questionable accounting policies and concerns with auditing quality. With the decomposition of the former global auditing firm once known as Arthur Andersen, the implications for the account...

Estimation risk occurs when individuals form beliefs about parameters that are unknown. We examine how auditors respond to the estimation risk that arises when they form beliefs about the likelihood of client bankruptcy. We argue that auditors are likely to become more conservative when facing higher estimation risk because they are risk-averse. We find that estimation risk is of first-order im...