This article explores recent regulatory reforms in Italy and analyzes the fi rst-time application of mandatory disclosure in annual reports of audit and non-audit fees. This information can convey to readers of fi nancial statements an indication of auditor independence (in appearance). An empirical analysis is conducted on annual reports of 239 Italian listed companies for the year 2007. The m...

This paper examines the distinct types of modified auditor opinions and non-compliance with legal certification accounts, to assess whether they provide different relevant informational content on risk impending bankruptcies. The study also addresses signalling effects when firms do not comply disclosure obligations. Controlling for a priori classification, we find that opinion have dissimilar ...

The purpose of this study is to analyze the effect audit opinion, financial distress, company growth, and going concern opinion on auditor switching in companies listed IDX. In using secondary data annual reports manufacturing sourced from www.idx.co.id. population were 42 consumer goods sector Stock Exchange 2017-2019 samples obtained 24 companies. sampling method used research purposive metho...

This study aims to determine the impact of audit opinion analysis, board directors turnover, KAP scale, client and delay on auditor turnover.The sample used in this is all real estate companies listed Indonesia Stock Exchange from 2019 2021. The results show that growth reputation have a positive effect income. suggests scale reliability are crucial information therefore more research needed fu...

In this paper, we identify instances in which the auditor-client relationship has been terminated (i.e., the auditor resigns or the client dismisses the auditor) but the auditor continues to complete a subsequent quarterly review. Using discretionary accruals and earnings benchmark tests to proxy for the extent of earnings management, we contrast earnings management behavior during these “lame ...

This research aimed to examine the effect of covid-19, auditor quality, and earning management on audit opinion. The population in this are all property real estate sector companies listed Indonesia Stock Exchange 2018-2021. sampling technique used purposive sampling. Total sample 176 companies. statistical method logistic regression analysis. result showed that covid-19 had no significant opin...

This study aims to examine and analyze the significance of variables that influence audit delay in LQ-45 stock companies listed on Indonesia Stock Exchange. used scientific methods, population this were 52 IDX. The year range is 3 years, namely 2020-2022. sampling technique was purposive a sample 25 obtained. descriptive statistical tests, convergent validity discriminant composite reliability ...

This research examines the effect of audit fees, auditor specialization, and tenure on tax avoidance, with opinion as a moderating variable. uses secondary data from property companies listed Indonesia Stock Exchange for 2016-2020 period. The number samples used was 42 using SPSS software. findings this indicate that fees specialization have no while has an avoidance. study also shows strengthe...