This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors’ shareholdings and non-audit fees were not signiŽ cantly corre...

Audit internal memiliki peran penting sebagai garis pertahanan dalam pengelolaan dan pengendalian risiko yang efektif di luar organisasi. Perkembangan dunia pendidikan khususnya tinggi menuntut setiap perguruan untuk selalu menyesuaikan proses bisnisnya. Pandemi Covid 19 tidak hanya dirasakan Indonesia tetapi juga seluruh merupakan pengalaman baru, tiba-tiba karena pernah diduga keadaan ini aka...

Audit quality usually refers to the that auditing services accounting firm auditors provide an enterprise in form of audit report. This study empirically analyzes impact mechanism smog pollution on quality, based data A-share listed companies Shanghai and Shenzhen Stock Exchanges during period 2013 2017 air monitoring released by China National Environmental Monitoring Centre covering 2018. Fir...