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...

Recently, the provision of the real-time accounting reports over the Internet for the public corporation became popular. In response to this change on the service requirement, audit professionals considered to provide “continuous auditing” to diminish or minimize the lag time of the provision of an audit opinion behind the occurrence of business events. Though has been proposed the concept at 8...

In May 2005, the “Report of the Auditor General on Seniors Care and Programs” (“the Report”) was released.1 The Auditor General examined services provided to seniors in long-term care facilities, the Seniors Lodge Program and the Alberta Seniors Benefit Program.2 In total, the systems of nine Regional Health Authorities (RHAs), 25 long-term care facilities, and 20 lodge operators were examined....

Going Concern Audit Opinion can predict whether or not a company may go bankrupt, including one component of going concern decision. Several factors related to the in this study are influence financial distress and reputation auditors audit committee as moderators. The purpose was analyze effect auditor on provision opinions with existence an moderating agent for property real estate companies ...

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...

Abstract Background: Since external auditors possess the expertise necessary for detecting manipulations in financial statements, they should also take into account earnings management that could lead to it. In context, auditor’s independence, which can be affected by rotation, is of utmost importance. Objectives: This paper aims examine moderating effect auditor rotation on relationship betwee...

The complex and interconnected world in which organizations operate presents many challenges to organizational sustainability and the traditional approaches audit firms use to assess the ongoing viability of their clients. We propose agent-based modeling (ABM) as a viable tool for auditors to account for the interaction of local and environmental factors to determine organizational success. To ...

BACKGROUND Different kinds of physical activity (PA) self-monitoring technologies are used today to monitor and motivate PA behavior change. The user focus is essential in the development process of this technology, including potential future users such as representatives from the group of non-users. There is also a need to study whether there are differences between the groups of users and non...