We have estimated the impact of some characteristics auditors and audited companies on audit quality for Romanian listed firms (943 observations 2007–2019 period), using as a proxy level discretionary accruals, measured following Jones (1991) model, accruals quality, through Dechow Dichey (2002) model. These dependent variables been related to that reflect both firm (for example, Big 4 membersh...

This research aims to prove empirically the effect of financial distress, debt default, and firm size on going concern audit opinion. was conducted in various manufacturing companies textile garment sub-sector. The method used is quantitative associative. type data secondary form annual reports published Indonesia Stock Exchange (IDX) for 2016–2020. Samples were collected using purposive sampli...

The going concern audit opinion shows the auditor's doubts about business continuity of company. This study aims to analyze effect financial condition, company size, growth, auditor client tenure and previous year's on acceptance opinion. research is a type associative quantitative research. population in this were manufacturing companies listed Indonesia Stock Exchange as many 162 using purpos...

The independence of an auditor is one the main things for auditors, in order to maintain level independence, government issues regulations related rotation. This study plans examine impact financial distress, audit opinion, and KAP size on switching at consumer goods industry companies listed Indonesia Stock Exchange (IDX) 2016 – 2020 period. 
 independent variables used are size. dependen...

Taking companies listed in both A-shares market and H-shares from 2016 to 2018 China as samples, this paper uses literature empirical research method study the impact of characteristics key audit matters (namely, KAM) on disclosure auditors audited companies. The results show that number is more related rather than auditors, indicating size, leverage, IPO period generate a significant positive ...

This study aims to determine the effect of regional expenditure, administrative age, wealth, per capita income, audit opinion, and local revenue on quality disclosure financial statements government websites. research is a causative research. The population sample are district city governments in Indonesia 2019. sampling technique used purposive sampling. type data secondary data. collection ca...

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...

the study objects for investigating the possibility of activating both audit committee and board of directors for restricting the practices of earnings management phenomenon. to achieve this objective, a questionnaire had been developed and self-administered for a selected sample consists of 123 auditors working in jordan based on the simple random sampling method. the study first hypothesis is...

The purpose of the study is to analyze problems associated with way internal control and financial auditing are organised in budgetary public sector organisations. authors show that control, as a process interrelated actions, ensures risk reduction course achieving desired results institution’s activities. level assessed during activities carried out through Federal Treasury State (municipal) a...