The size of the auditor is also one benchmarks external parties to trust results audit opinions. Management within company's structure not always same, there a change management that requires company create new policy, in this case, it commonly related selection KAP for auditors. company’s financial condition becomes main factor highlighted by an providing Changes percentage ups and downs perfo...

Outsourcing the internal aud it function (IAF) is a worldwide practice attractive to companies, practitioners and regulators because believed that providers of this are objective competent can provide high-quality audit. This study explores potential influence company auditor characteristics on selecting outsourced IAF with industry expertise. Using 334 observations for non-financial companies ...

5. Auditor or Certification Authority certifies that the election results are correct and have been determined as originally specified. Who the Auditor is depends on who the results are being certified for. In physical elections in the US this role is played by a specified government/judicial official. In physical elections in some countries like India, this role is played by a citizen who is n...

Many companies present their selected auditor to shareholders for ratification. In this study, we use ratification voting results examine whether view the type of and timing engagement as indicative audit quality. The literature has yet explicitly these research questions. Our study is unique in that focus on switch setting test how a newly hired auditor. We find are less likely approve non-Big...

This study aims to test the influence of fraud hexagon theory on financial statement fraud. Elements causative factors based cannot be directly investigated but require proxy variables. Stimulus is projected with stability. Opportunity nature industry and ineffective monitoring. Rationalization by a change auditor. Capability director. Arrogance frequent number CEO's picture. Collution ownershi...

n the past two years, Australia and other jurisdictions have again witnessed a series of unsignalled corporate collapses. As with previous generations of corporate collapse several have been associated with questionable accounting policies and concerns with auditing quality. With the decomposition of the former global auditing firm once known as Arthur Andersen, the implications for the account...