This study investigates the effect of audit firm tenure on earnings management risk. We perform multivariate regression analyses to examine the empirical relationship between auditor tenure and the probability of earnings manipulation using Beneish’s (1999) framework. The analysis covering a five year time-period surrounding the enactment of SOX produces evidence of a negative relationship betw...

ABSTRAK Audit delay adalah jangka waktu penyelesaian audit yang dilakukan oleh seorang auditor sebagai bagian dari kerja lapangan. Proses pengauditan memakan banyak dikarenakan perlu adanya kehati-hatian dalam mengaaudit laporan keuangan akibatnya mengidentifikasi panjanya delay. Tujuan penelitian ini untuk menemukan pengaruh solvabiltas, pergantian auditor, kualitas dan opini terhadap Populasi...

This paper investigates the role of structural ownership reforms in sustaining auditor independence through split-share structure reform (SSSR). Studying a sample 1826 Chinese listed firms over SSSR period China, results showed that sustainability was less pronounced local state-owned enterprises (LSOEs) compared with non-state-owned Enterprises (NSOEs). Nevertheless, after SSSR, there is signi...

In this paper, we apply the multinomial logit regression and decision tree approaches to examine the critical deciding factors that affect auditor choice decisions. We first examine the relationship between the auditor choice and firm specific factors. In order to get deeper insights about the association between auditor choice and firm’s characteristics, this paper employs the decision tree ap...

This study examines relation of the auditor choice and cost of debt financing for private SMEs (small and medium sized enterprises). In particular, it examines whether choice of a certified auditor or reputable international audit firm provides economic value to private SMEs as a factor lowering firms' information problems and cost of debt financing in the capital markets. Using time-series cro...

This study aims to determine whether audit opinion, public accounting firm reputation, delay, and financial distress as moderating variables have an influence on auditor switching. The data used are companies in the manufacturing sector listed Indonesia Stock Exchange (IDX) 2018-2020. obtained form of statements, sample selection process is carried out using purposive sampling, hypothesis testi...

This research is a study using the literature method which raises five recent studies in 2022 project audit tenure, firm age, auditor relations, opinion, public accounting reputation, profitability, solvency, internal and covid-19 pandemic, committee against delay. The purpose of this to analyze more comprehensively results that have been carried out supported by other sources increase literacy...

The purpose of this study is to examine the effect KAP reputation, auditor switching, leverage and financial distress in moderating on acceptance going concern audit opinions. sample 103 companies listed Indonesia Stock Exchange 2017-2020 period which are classified based Consumer Non-Cyclicals shares because they have largest population compared other sectors these more complex produce sell fi...

The findings of theoretical investigations indicate that short-term auditor tenures may contribute to further audit report lags (ARLs). On the other hand, auditor industry expertise represents one of the determinant factors contributing to audit quality, which has been widely studied in numerous researches. Indeed, the better the quality of audit, the less delayed would be the audit report. As ...