This paper examines the economic consequences of tightening auditing standards. We recognize that both auditors’ incentives and expertise are relevant for audit effectiveness. On one hand, tighter auditing standards counter the misbehavior of rogue auditors. On the other hand, tighter standards restrict auditors’exercise of professional judgement, leads to auditors’compliance mentality, and red...

This study analyzes the influence of profitability, liquidity, firm size, profit growth and audit quality on earnings quality. Theresearch population is mining sector companiesn isted Indonesia Stock Exchange for 2017-2021. The sampling metode used purposive sampling, in which 19 samples were obtained with five years observation. data source secondary form company's annual financial report. ana...

Purpose This study aims to examine the relationship between attributes of audit firms (Big 4, fees, busy season, firm tenure and partner gender) impact these on key matters (KAM) readability in Malaysia. Design/methodology/approach The auditor's reports financial data were analysed from a sample FTSE 100 Malaysia-listed companies for fiscal years 2017–2019, consisting 258 observations. Panel re...

This study aims to analyze and obtain empirical evidence regarding audit risk as moderating the effect of firm size, auditor switching, public accounting reputation on delay. The data collection*employed purposive sampling technique which was carried out at manufacturing companies Indonesia Stock Exchange in*2018 2020. Thus obtaining 89 samples. Moreover, in analyzing data, Moderated Regression...

industrial energy consumption lies between 30% and 70% of the total energy consumed in selected countries. cement production is one of the most energy intensive industries all around the world. this paper deals with an energy audit analysis in a cement plant in iran. in all recent works, after performing an energy audit, different strategies are offered to reduce energy losses. generally, these...

Literature on tax compliance has experienced explosive growth in the past 20 years. Yet the vast majority of this work has focused on individuals and compliance with the personal income tax, rather than company compliance and compliance with other taxes. This paper explores the subject of sales tax audit selection and firm underreporting of statutory sales tax liabilities. The analysis relies o...