The phenomenon of client pressure on the behavior accountants in Indonesia producing quality audit results is interesting to study, especially Java and Bali which can represent condition Indonesian economy. This study examines effect fees, auditor competence, professional ethics skepticism quality. sample framework based 2020 directory Association Professional Accountants, with a total 781 Publ...

This study discusses the effect of auditor independence and ethics on audit quality with fees as a moderating variable. analysis used two independent variables: ethics. Audit was dependent variable, while were research conducted in 4 Public Accounting Firms (KAP) Medan City area, using 70 auditors from 21 (KAP). A quantitative method employed this research. The sampling technique simple random ...

Data quality problems have been a persistent concern especially for large historically grown databases. If maintained over long periods, interpretation and usage of their schemas often shifts. Therefore, traditional data scrubbing techniques based on existing schema and integrity constraint documentation are hardly applicable. So-called data auditing environments circumvent this problem by usin...

Moizer (1997) summarises the evidence on audit firm reputation in financial communities, noting that there is considerable evidence that Big Six firms are differentiated from other firms. These audit firms are the same group of firms we refer to as “professional accountancy firms” in the context of their more general role in providing a range of accountancy services. In this paper, we argue tha...

This paper assessed the impact of Audit fees and tenure on Financial Reporting quoted natural resource firms in Nigeria. Five (5) cited Nigeria were selected to achieve this objective. The study used secondary data which is from annual reports established sampled for ten (10) financial years (2010-2019).Financial reporting as study's dependent variable was regressed using audit alongside tenure...