This paper examines the effect of audit tenure and rotation on quality. study also whether this is different between Big 4 non-Big firm. research was conducted in Indonesia, which one few countries that not only implementing partner but mandatory firm rotation. However, 2015, Indonesia abolished. The results show relationship auditor quality significant. Audit positively impacts quality, positi...

The purpose of this article is to investigate the relationship between audit quality, role institutional environments at provincial level, and earnings management around listing events by using data from 189 newly-listed companies on Hochiminh Stock Exchange. Audit quality was proxied Big4, auditor tenure, industry specialization, while quantified as current discretionary accruals. findings ind...

This paper assessed the impact of Audit fees and tenure on Financial Reporting quoted natural resource firms in Nigeria. Five (5) cited Nigeria were selected to achieve this objective. The study used secondary data which is from annual reports established sampled for ten (10) financial years (2010-2019).Financial reporting as study's dependent variable was regressed using audit alongside tenure...

Corporate scandal in 2018 involving well-known public accounting firm Indonesia is predicted to be caused by the quality of audits on financial statement that distort decision-making process users. Meanwhile, based agency theory, problems between management as preparer statements and shareholders users these reports can mitigated through high audit process. Therefore, purpose this study examine...

Financial statements are an important instrument for every company which is not only a means of making decisions by the company's internals alone, but also to assess condition or external parties as well. In recent years, manipulation audited financial caused auditor violations often occurs, so that public doubts arise over quality audits produced auditors. This study aims determine effect audi...

This study aims to analyze the effect of audit tenure, auditor reputation and KAP rotation on quality, either partially or simultaneously in Indonesian companies, namely manufacturing basic chemical industrial sectors listed IDX for 2015-2019 period. The method used is a quantitative method, where population take total especially companies sector Indonesia from period, which as many 76 companie...