This study examines the effect of auditor tenure and industry specialization on financial reporting timeliness. Using evidence from corporate report public listed companies in Malaysia, results multivariate regression analysis show that audit firm are associated with The findings is positively a timelier reporting, indicating shorter period. consistent knowledge spillover arguments. also indica...

Recent accounting and management literature shows that demographic character-istics of top management and corporate performance are related. Accordingly, using a two-stage least squares regression model (2SLS), this study examines the relationship between some management demographic characteristics including CEO tenure, gender and level of education with earnings quality and auditor choice. Sam...

The purpose of this study is to examine and analyze whether the quality auditor, audit committee, delay tenure affect quality. This uses a banking population listed on BEI amounting 45 banks, sample that meets criteria as many 43 banks. technique used observation data logistic regression with SPSS 21 application. From test results, it can be concluded partially or simultaneously auditors, commi...

ABSTRACT Policies and procedures that centralize decision making within an audit firm create auditor style effects. Prior research suggests this increases financial-statement comparability, implicitly financial statements more useful. However, a potential hazard of is the propagation errors. We examine association between common disclosure issues among clients. measure as presence use comments ...

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...

This study aims to determine the effect of auditor switching, audit tenure, and financial distress on integrity statements before during pandemic. The subject this is sector which listed Indonesia Stock Exchange in 2019 2020. method used a quantitative method. population were companies for period sample was taken using purposive sampling technique so that there 106 samples. data analysis Statis...

The debate on audit quality still continues due to different results and arguments tenure, firm reputation quality. This study provides empirical evidence the differentiation of by considering tenure reputation. Using data from IDX manufacturing companies in 2019 2020, researcher examines difference quality, measured discretionary accruals, terms also 247 that are analyzed using Mann-Whitney te...