It is recognised that the fact of auditor independence is generally unobservable and therefore it is only normally when cases of audit failure arise that evidence of lack of independence in fact emerges. However, in advance of investigators’ judgments on the conduct of the audit, the Enron affair and subsequent collapse of Andersen has emphasised the significance of confidence in independence i...

This study discusses the analysis of influence Pentagon Fraud on Fraudulent Financial Reporting using Beneish Model. fraud is an independent variable in this study. Proxies that can be used for research include pressure which proxied by financial targets and stability. Opportunity (opportunity) ineffective monitoring quality external auditors. Rationalization (Rationalization) change auditor au...

Cyber-physical-social system (CPSS) allows individuals to share personal information collected from not only cyberspace, but also physical space. This has resulted in generating numerous data at a user’s local storage. However, it is very expensive for users to store large data sets, and it also causes problems in data management. Therefore, it is of critical importance to outsource the data to...

The reality and perception of auditor independence is fundamental to public confidence in financial reporting. A new Independence Standards Board was set up in the U.S. in 1997 and the European Union (EU) is currently seeking to establish a common core of independence principles (EC Green Paper 1996). This paper explores, using a questionnaire instrument, U.K. interested parties' perceptions of...

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this study investigates relation between accruals quality and auditor selection in the listed firms of tehran stock exchange (tse) during a five-year period from 2007 to 2011.  using correlation method and logistic regression technique, the results of this study indicate that client size, management change and accruals quality impact on selection of the big audit firms.  the results of this res...

As an external audit institution for the management and accountability of state finances, BPK is responsible conducting financial, performance, with a specific objective, including in BUMNs. However, BUMNs' financial reports are audited by public accounting firm (KAP) following laws regulations. Although opinion statements contributions to State exhibit positive trend, opposite trend happens ra...