Relevant bibliographies by topics / Audit independence

Academic literature on the topic 'Audit independence'

Author: Grafiati
Published: 4 June 2021
Last updated: 11 February 2022

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Journal articles on the topic "Audit independence"

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Dahlia, Lia, and Ellyn Octavianty. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN PROFESIONAL AUDITOR TERHADAP KUALITAS AUDIT." JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) 2, no. 1 (July 1, 2016): 16–37. http://dx.doi.org/10.34204/jiafe.v2i1.534.

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Audit quality is very important, where the higher the quality audit that is applied to produce financial statements accurate and reliable as a basis for decision making for the users of these financial statements. The purpose of this study was to determine the effect of competence, independence and profeionalisme auditor to audit quality. Processing method to test the validity, reliability, multiple linear regression, hypothesis testing, and test the coefficient of determination. The results showed the competence of auditors in carrying out audits and significant positive effect on audit quality in KAP in South Jakarta. Independence of the auditor in carrying out audits and significant positive effect on audit quality in KAP. While Professionalism auditor in carrying out audits and significant positive effect on audit quality in KAP.Keywords: competence, independency, professionalism, and quality audits.
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Haryanto, Naomi Olivia, and Clara Susilawati. "Pengaruh Kompetensi, Independensi, dan Profesionalisme Auditor Internal Terhadap Kualitas Audit." Jurnal Akuntansi Bisnis 16, no. 2 (September 12, 2018): 171. http://dx.doi.org/10.24167/jab.v16i2.1694.

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The financial statements are used as consideration in decision making for the management of the company. Internal auditor's role is important for corporate sustainability. This is because internal audits are required as internal controls. Then the quality of the resulting audit depends on the competence, independence and also the auditor's own professionalism. The purpose of this study is to test empirically the influence of competence, independence and professionalisme internal auditors on audit quality in Semarang manufacturing company. Sampling method used is purposive sampling. The results showed that there is influence of competence, independence and professionalism on audit quality. Abstrak Laporan keuangan digunakan sebagai pertimbangan dalam pengambilan keputusan untuk pihak manajemen perusahaan. Peran internal auditor penting bagi keberlanjutan perusahaan. Hal tersebut dikarenakan audit internal diperlukan sebagai pengendalian internal.Maka kualitas audit yang dihasilkan bergantung dari kompetensi, independensi dan juga profesionalisme auditor itu sendiri. Tujuan penelitian ini adalah untuk menguji secara empiris pengaruh kompetensi, independensi dan profesioanlisme auditor internal terhadap kualitas audit di perusahaan manufaktur Semarang. Metoda penentuan sampel yang digunakan adalah purposive sampling. Hasil penelitian menunjukkan bahwa terdapat pengaruh kompetensi, independensi dan profesionalisme terhadap kualitas audit
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Rudy Soegiharto, William, Liana Rahardja, Kaswandi Zainal, and Wenny Chandra Mandagie. "Predictors of Audit Quality: An Empirical Model." International Journal of Digital Entrepreneurship and Business 1, no. 1 (August 17, 2020): 11–22. http://dx.doi.org/10.52238/ideb.v1i1.12.

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This study aims to determine the relationship of auditor’s independency, work experience, professional competence and audit accountability on audit quality through a survey conducted in five branches of the Public Accountant Firm Doli, Bambang, Sulistiyanto, Dadang & Ali (CPA FIRM DBSDA), based in Bandung, Malang, Central Jakarta, West Jakarta and South Jakarta. The population is permanent employees who have worked for at least one year in five DBSDA CPA FIRM branches and have completed a Bachelor of Education. The research sample consisted of 38 employees who responded to the distributed questionnaire. The results showed that independence, work experience, professional competence and audit accountability have a positive influence on audit quality. Through the partial testing, we find that auditors’ independency, work experience, professional competency, and accountability have a positive effect on audit quality. The practical implications of the results of the study are: (1) audit work is to be carried out by experienced auditors who have adequate knowledge, (2) senior auditors need to supervise junior auditors in conducting audits and examine work performed by junior auditors, and (3) auditors need to maintain auditor independence to ensure that auditor independence is not influenced by the client.
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Nabila, Farhah, and Siti Hartinah. "Determinan Kualitas Audit Dengan Tenure Audit Sebagai Variabel Moderasi." Jurnal Akuntansi dan Governance 2, no. 1 (July 16, 2021): 40. http://dx.doi.org/10.24853/jago.2.1.40-52.

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This study aims to examine various factors that can affect audit quality moderated by tenure audit. The data analysis method used is the Moderated Regression Analysis. The results of this study indicate that independence, audit fees, and tenure audits have a positive and significant influence on audit quality. Meanwhile, time budget pressure has a negative and significant effect on audit quality. And tenure audit moderates independence, time budget pressure, audit fees have a positive and significant influence
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Puspita, Putu Ria, I. Wayan Rupa, and I. Gusti Ayu Intan Saputra Rini. "Pengaruh Pengalaman Kerja, Independensi dan Kompetensi Auditor Terhadap Kualitas Audit pada BPK RI Perwakilan Provinsi Bali." Jurnal Riset Akuntansi Warmadewa 1, no. 1 (January 29, 2020): 29–33. http://dx.doi.org/10.22225/jraw.1.1.1541.29-33.

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The results of BPK's audits are used to assess financial governance carried out by the government. This study intends to examine the effect of work experience, independence and competence of auditors on audit quality at BPK RI representatives of the province of Bali. The data used to analyze the primary data is the result of filling in the questionnaire by respondents about the variables intended at BPK RI Bali Province Representative. The analytical method used is multiple linear regression. The results of this study indicate that work experience, independence and competence partially have a positive effect on audit quality on BPK RI Representatives of Bali Province. Keywords: Work experience; Independence; Competence; Audit Quality Hasil pemeriksaan BPK4 digunakan untuk menilai tata kelolan keuangan yang dijalankan oleh 5 pemerintah. Penelitian ini bermaksud untuk menguji Pengaruh Pengalaman Kerja,eIndependensi dan Kompetensi Auditor Terhadap Kualitas Audit Pada BPKh RI Perwakilan Provinsi Bali. Data yang digunakan untuk menganalisis merupakan data primer hasil dari pengisian kuesioner oleh responden seputar variabel yang dimaksudkan pada BPK Perwakilan Provinsi Bali. Metode analisis yang digunakan adalah regresi linier berganda. Hasil penelitian ini menunjukkan bahwa pengalaman kerja, independensi dan kompetensi secara parsial berpengaruh positif terhadap kualitas audit pada BPK RI Perwakilan Provinsi Bali. Kata Kunci: Pengalaman kerja; Independensi; Kompetensi; Kualitas audit
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Suwito, Chandra Setiawan Darmo, Lilik Handajani, and Ni Ketut Surasni. "Kualitas Audit Memediasi Pengaruh Independensi Auditor dan Komite Audit terhadap Kualitas Laba." E-Jurnal Akuntansi 31, no. 7 (July 25, 2021): 1867. http://dx.doi.org/10.24843/eja.2021.v31.i07.p20.

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The purpose of this study is to analyze audit quality mediating the effect of the independence auditors and audit committees on earnings quality in manufacturing companies listed on the Indonesia Stock Exchange 2015-2019. This research is a causality study with a quantitative approach. The research population was 144 companies which were selected to be 68 company samples. Dependent variable is earnings quality and the independent variable are independence of the auditor and the audit commitee and intervening variable is audit quality. This study uses path analysis. The results of the study found that audit quality did not mediate the effects of auditor and audit committee independence on earnings quality. The study found that supervision carried out by independent auditors and quality audits could hinder earnings management thereby increasing earnings quality. The audit committee was formed by the company as a formality to comply with government regulations. Keywords: Earnings Quality; Audit Quality; Auditor Independence; Audit Committee.
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Murniati, Murniati, and Widi Natalia. "Analisis Faktor-Faktor yang Mempengaruhi Auditor dalam Memberikan Opini Audit atas Laporan Keuangan Pemerintah Daerah (LKPD) Provinsi Sumatera Barat." Jurnal Ekonomi dan Bisnis Dharma Andalas 22, no. 2 (August 2, 2020): 255–68. http://dx.doi.org/10.47233/jebd.v22i2.143.

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ABSTRAC This research was conducted to determine the effect of independence, audit expertise, the scope of the audit, audit audit, and interim examination of the consideration of giving audit opinion. In this study, researchers examined the consideration of providing audit opinion at the Office of the Republic of Indonesia Supreme Audit Agency (BPK) of West Sumatra Province by using independent variables, namely independence, audit expertise, audit scope, audit judgment, and interim examination. The population in this study are all auditors who work at the Representative Office of the Supreme Audit Board (BPK) of Republic of Indonesia in West Sumatra Province. The primary data collection method used was a questionnaire method distributed to respondents, the sampling technique was purposive sampling with a sample size of 22 respondents. The results of testing the hypothesis in this study indicate that the variables of independence, audit expertise, audit judgment and interim examination have a positive and significant effect on giving audit opinion, while audit scope variable has no effect but has a negative direction. Simultaneously the variables of independence, audit expertise, audit judgment and interim examination have a positive and significant effect on giving audit opinion. ABSTRAK Penelitian ini dilakukan untuk mengetahui pengaruh independensi, keahlian audit, lingkup audit, audit judgemet, dan pemeriksaan interim terhadap pertimbangan pemberian opini audit. Dalam penelitian ini, peneliti mengkaji pertimbangan pemberian opini audit pada Kantor Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sumatera Barat dengan menggunakan variabel independen, yaitu independensi, keahlian audit, lingkup audit, audit judgement, dan pemeriksaan interim. Populasi dalam penelitian ini adalah seluruh auditor yang bekerja pada Kantor Perwakilan Badan Pemeriksa Keuangan (BPK) RI Perwakilan Provinsi Sumatera Barat. Metode pengambilan data primer yang digunakan adalah metode kuesioner yang dibagikan kepada responden, teknik pengambilan sampel yaitu dengan purposive sampling dengan jumlah sampel sebanyak 22 responden. Teknik analisis data yang digunakan dalam penelitian ini adalah teknik analisis regresi linier berganda. Hasil dari pengujian hipotesis dalam penelitian ini menunjukkan bahwa variabel independensi, keahlian audit, audit judgement dan pemeriksaan interim berpengaruh positif dan signifikan terhadap pemberian opini audit, sedangkan variabel lingkup audit tidak berpengaruh namun beraarah negatif. Secara simultan variabel independensi, keahlian audit, audit judgement dan pemeriksaan interim berpengaruh positif dan signifikan terhadap pemberian opini audit.
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Ismiyati, Anna Anica. "PENGARUH KOMPETENSI, INDEPENDENSI, DAN AKUNTABILITAS TERHADAP KUALITAS AUDIT DENGAN ETIKA AUDITOR SEBAGAI VARIABEL MODERASI (Studi Empiris pada Kantor Akuntan Publik di Provinsi Banten)." Jurnal Riset Akuntansi Tirtayasa 4, no. 1 (April 10, 2019): 89–101. http://dx.doi.org/10.48181/jratirtayasa.v4i1.5504.

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The objectives of this research to empirically analyze the influence of competency, independency, and acuntability on audit quality, and to the influence of competency, independency, and professionalism to audit quality is moderated by auditor ethics, especially in the auditor working in KAP of province Banten.The population in this research are all auditors who worked on the KAP in province Banten. Sampling was conducted using jenuh sampling method and number of samples of 103 respondents. Primary data collection method used is questionnaire method. The data are analyzed by using technical analyze Multiple Regression Analyze and Moderate Regression Analyze (MRA). The results showed that the effect on the competence and independence of audit quality, while acuntability has no effect on audit quality. Interaction competence and ethics of auditors, ethics and auditor independence interaction effect has no effect on audit quality, while the interaction of acuntability and ethical auditor on audit quality. The coefficient of determination shows that jointly competence, independence, acuntabiliy, ethics of auditors, interaction competence and ethics of auditors, ethics and auditor independence interaction and interaction of acuntability and ethical auditor contributed to the dependent variable (quality audit) is 89,8% while the remaining 10,2% is influenced by other factors outside of observation.
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Senjaya, Melya, and Friska Firnanti. "Auditor Characteristics, Audit Tenure, Audit Fee and Audit Quality." GATR Global Journal of Business and Social Science Review (GJBSSR) Vol.5(3) Jul-Sep 2017 5, no. 3 (June 22, 2017): 94–99. http://dx.doi.org/10.35609/gjbssr.2017.5.3(12).

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Objective - The purpose of this research is to obtain empirical evidence about the factors that affect audit quality for auditors working in Public Accounting Firms in DKI Jakarta. Methodology/Technique - The independent variables used in this research are: independence, work experience, competency, accountability, audit tenure, and audit fee. The object of this research consists of 25 Public Accounting Firms located in DKI Jakarta. There are 164 respondents used as samples in this study. The sample was selected based on a convenience sampling method with criteria including auditors working at public accounting firms located in DKI Jakarta, with a minimum of one year work duration. This research used statistical tests of multiple regression. Findings - The result shows that independence, accountability, and audit tenure have an effect on audit quality. Meanwhile, work experience, competency, and audit fees have no influence on audit quality. Novelty - The study suggests that to improve audit quality, Public Accounting Firms should pay attention to the independence and accountability of its auditors. Type of Paper: Empirical Keywords: Audit Quality; Independence; Work Experience; Competency; Accountability; Audit Tenure; Audit Fee. JEL Classification: M41, M42.
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Prena, Gine Das, and I. Wayan Angga Sudiartama. "Pengaruh Independensi dan Profesionalisme Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Pemoderasi." WACANA EKONOMI (Jurnal Ekonomi, Bisnis dan Akuntansi) 19, no. 1 (March 2, 2020): 30–34. http://dx.doi.org/10.22225/we.19.1.1578.30-34.

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Abstract-This study aims to influence independence and professionalism on audit quality with job satisfaction as moderating variables. The research was conducted at the Public Accounting Office located in the Bali Region. The population of this research is all auditors who work at the Public Accountant Office in Bali with a purposive sampling technique to obtain a sample of 112 auditors. Data is collected using questionnaires. Data analyzed uses Moderated Regression Analysis. The results of the study show that 1) Independence has a positive effect on audit quality at the Public Accounting Firm in Bali. 2) Professionalism has a positive effect on audit quality at the Public Accountant Office in Bali. 3) Job Satisfaction strengthens the influence of Independence on audit quality at the Public Accounting Firm in Bali. 4) Job Satisfaction strengthens the influence of audit Professionalism on audit quality at the Public Accounting Firm in Bali. Keywords: Independence; professionalism; audit quality; job satisfaction Abstrak-Penelitian ini bertujuan untuk Pengaruh lndependensi dan Profesionalisme Terhadap Kualitas audit dengan Kepuasan Kerja sebagai Variabel Pemoderasi. Penelitian dilakukan di Kantor Akuntan Publik yang berada di Wilayah Bali. Populasi penelitian ini adalah seluruh auditor yang bekerja pada Kantor Akuntan Publik di Bali dengan teknik purposive sampling sehingga diperoleh sampel sebanyak 112 Auditor. Data dikumpulkan dengan menggunakan kuisioner. Data dianalsis mengguanakan Moderated Regression Analysis. Hasil penelitian menunjukan bahwa 1) Independensi berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 2) Profesionalisme berpengaruh positif terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 3) Kepuasan Kerja memperkuat pengaruh Independensi terhadap kualitas audit pada Kantor Akuntan Publik di Bali. 4) Kepuasan Kerja memperkuat pengaruh Profesionalisme audit pada kualitas audit pada Kantor Akuntan Publik di Bali. Kata Kunci: Independensi; profesionalisme; kualitas audit; kepuasan kerja
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Dissertations / Theses on the topic "Audit independence"

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Bugeja, Martin. "Independent Expert Reports and Takeovers." University of Sydney. School of Business, 2004. http://hdl.handle.net/2123/648.

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Target firms in Australian takeovers are required to obtain an independent assessment of the offer price in situations where the Corporations Law considers the bidder has a superior bargaining position. The intention of this requirement is to protect target shareholders from being offered a lower takeover premium. The only empirical study of expert reports, Eddey (1993), is consistent with expert reports achieving their purpose, as the results indicate no difference in target firm premiums in offers with and without an expert report. Eddey also reports that a revision in offer price is more likely where an expert indicates the bid is �not fair and reasonable.� Using all takeovers from 1990 to 2000, this thesis aims to re-examine and substantially extend the findings in Eddey. As the sample includes all bids, irrespective of the form of payment consideration, the thesis will assess whether the results in Eddey can be extrapolated from cash-based bids to all takeover bids. In addition, the analysis will extend Eddey�s results by investigating whether expert reports result in a higher probability of a revision in offer price relative to takeovers without an expert report. This study also investigates the impact of the expert report on bidder announcement abnormal returns and examines the returns to both bidders and targets when the expert report is released. This will add to the limited current knowledge on the impact of expert reports on the capital market. This thesis also tests the validity of public criticisms of expert independence. Firstly, experts have been publicly criticised on the basis that they are not independent from the target firm. It has been suggested that such experts will be more likely to provide an opinion that agrees with the recommendation of target directors. Secondly, it has been alleged that experts who are also the target auditor provide their reports at a lower fee by cross-subsidising the reports� preparation from other fees received from the client. The concern with this practice is that these reports may be of lower quality. This criticism is tested by developing an expert fee model. This fee model is then used to assess whether, similar to evidence in the auditing field, �quality� experts earn a fee premium. The results indicate that the need for an expert report does not affect bidder abnormal returns at either the announcement of the takeover or release of the expert report. On the other hand, target shareholders earn significantly lower abnormal returns at the announcement of a bid where an expert report is required. This result is inconsistent with Eddey (1993) and raises doubt over whether experts prevent bidders from using their superior bargaining position to offer target shareholders a lower premium. Consistent with Eddey, the probability of an alteration in offer price is greater where an adverse expert opinion is given. The results also show that the presence of an expert increases the likelihood of a bid revision relative to takeovers in general. Target abnormal returns on the release of an expert report are positive and significant, irrespective of the type of expert opinion. This result however, is sensitive to any association between the author of the report and the target. In the case that an expert discloses any prior or current business dealings with the target, abnormal returns are insignificant. The conclusion from this finding is that the market perceives expert reports prepared by an associate of the target as lacking credibility. In light of this lack of information content it is recommended corporate regulators review those experts permitted to prepare reports. Contrary to the published criticisms, experts who have business dealings with the target are just as likely as other experts to provide an opinion that agrees with the recommendation of directors. The tests of a fee reduction by experts associated to the target indicate significant lower fees where the expert is the target auditor. Further analysis shows this result is only significant where the auditor is also a non-Big 6/5 firm. These auditors are also found to provide reports that are significantly shorter than other experts, suggesting the cut in fee is achieved by reducing the amount of effort. The results also find that the top two experts, Grant Samuels and Associates and Price Waterhouse Coopers, earn a fee premium over other experts. The finding of a fee premium for a large accounting firm indicates that such firms may receive a premium for both auditing and non-audit services.
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Sharma, Vineeta Divesh, and N/A. "The Effects of Independent Audit Committee Member Characteristics and Auditor Independence on Financial Restatements." Griffith University. Department of Accounting, Finance and Economics, 2006. http://www4.gu.edu.au:8080/adt-root/public/adt-QGU20071108.143642.

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The U.S. Securities and Exchange Commission (SEC) continues to reform the corporate governance mechanisms in order to improve the quality of financial reporting and thus, enhance the confidence of investors in the stock market and in the accounting profession. Despite the efforts of the SEC, financial reporting scandals continue with record numbers of financial restatements documented by the General Accounting Office. A financial restatement is a correction of a previously misstated financial statement. There is a small volume of literature examining the effects of corporate governance mechanisms on financial restatements. The results of these studies however, are mixed and possibly explained by their narrow focus and omitted variables that could influence the effectiveness of audit committees. Consequently, this study examines the effects of independent audit committee member characteristics and auditor independence on financial restatements. Specifically, this study investigates the relationship between the likelihood of financial restatements and: (1) the expertise of the independent audit committee members, (2) the expertise and diligence of the independent audit committee members, (3) the reputation of the independent audit committee members, (4) the interaction effect of expertise, diligence and reputation, (5) the tenure of the independent audit committee members, and (6) the cash compensation paid to independent audit committee members. Prior studies have not investigated some of these variables or the interaction effects of independent audit committee member characteristics on financial restatements. This study also investigates the association between auditor independence and financial restatements. The SEC alleges that an increasing number of audit failures are due to the lack of auditor independence. One of the major sources of the lack of auditor independence is the auditor’s economic dependency on the client. The provision of non-audit services increases the financial reliance of the auditor on the client. As a result, the auditor may become reluctant to raise issues with the preparation of the financial statements at the risk of foregoing the lucrative non-audit services fees. The SEC believes that longer audit firm tenure can also impair auditor independence and Section 203 of the Sarbanes-Oxley Act suggests periodic audit firm rotation. Therefore, auditor independence was measured as: (1) fees paid to the auditor, and (2) audit firm tenure. Finally, this study extends the prior literature by studying the interaction effects of independent audit committee member characteristics and auditor independence on financial restatements. This interaction effect is important because the external auditor and the audit committee are regarded vital governance mechanisms that interact and exchange dialogue in the performance of their respective oversight of the financial reporting process. Prior research has not investigated this important interaction effect. The sample of the study comprises 69 U.S. publicly listed companies that announced their restatement from 1 January 2001 to 31 December 2002. These companies were matched with 69 non-restatement companies based on industry and size. The data for the study is derived from SEC filings such as Form 10-K and DEF 14A, and Compustat. The univariate results show that compared to restatement firms, non-restatement firms generally have effective audit committee characteristics. The audit committees of non-restatement firms have members who are experts, diligent, reputable and appropriately compensated. They also pay lower non-audit services and total fees, and have audit firms with longer tenure. The multivariate results show that after controlling for other governance structures and firm specific non-governance variables, the likelihood of financial restatements is related to independent audit committee member characteristics and auditor independence. Specifically, the likelihood of financial restatements decreases when independent audit committee members are: (1) experts, (2) experts and diligent, (3) reputable, (4) experts, diligent and reputable, and (5) appropriately compensated. The audit committee member tenure variable is insignificant. In relation to the auditor independence variables, the multivariate results show that the likelihood of financial restatements increases when the non-audit services and total fees generated by the client are higher. On the other hand, the likelihood of financial restatements decreases when audit firm tenure is longer. The empirical results of this study suggest that independent audit committees are more effective overseers of the corporate financial reporting and auditing processes when: they comprise majority experts, they meet regularly, their members are reputable, and audit committee members are appropriately compensated. On the other hand, external auditors are not deemed to be effective overseers of the corporate financial reporting process when the non-audit services and total fees generated by the client are higher but are effective when audit firm tenure is long. The results support the SEC’s concerns regarding the provision of non-audit services impairing auditor independence. The results also support the Sarbanes-Oxley Act of 2002 which under Section 201 prohibits external auditors from providing certain non-audit services to its audit client. Overall, these results support the regulatory efforts to increase the quality of financial reporting by enhancing the corporate governance process related to audit committees and auditor independence. However, the results do not support calls to limit the tenure of the auditor. The results of the multivariate interaction effects suggest that, after controlling for other governance structures and firm specific non-governance variables, when the non-audit services and total fees generated by the client are higher, the likelihood of financial restatements increases under conditions when the audit committee is not effective (a non expert audit committee, an audit committee that does not meet regularly, an audit committee whose members are not reputable or an audit committee that is not appropriately compensated). The implication of this result is that it provides evidence of conditions under which restatements take place. Knowledge of such conditions could aid regulators further improve the financial reporting process and corporate governance. This knowledge will support regulators in revising policies that ensure audit committee members are not only independent but also comprise other critical qualities. These improvements to the audit committee coupled with the existing regulations on the provision of non-audit services suggest a company’s governance will be more effective. Overall, the results extend current knowledge in the sparse but growing literature related to financial restatements and corporate governance, and extend our understanding of the effectiveness and interaction of governance mechanisms in reducing financial restatements.
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Krauß, Patrick. "Audit services, non-audit services, and audit firm tenure." Doctoral thesis, Saechsische Landesbibliothek- Staats- und Universitaetsbibliothek Dresden, 2013. http://nbn-resolving.de/urn:nbn:de:bsz:14-qucosa-124185.

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The faith in financial reporting quality and the corresponding auditing process has suffered a lot within the last decade, due to significant accounting scandals (e.g. Enron, WorldCom, Parmalat, etc.). As an answer to these accounting scandals, the law-makers in Germany and the European Union, respectively, have strengthened audit regulations in order to improve the quality of the conducted audits. The aim of this cumulative dissertation is to provide empirical evidence on the effects of intended and already implemented regulative audit requirements in Germany. ln order to consider the wide range of different audit requirements, the dissertation is based on four different study manuscripts, highlighting various perspectives with regard to the appointment, duration, and remuneration of a statutory auditor in the German audit environment. Besides the empirical evidence for separate auditing issues, this dissertation is also aimed to provide a solid theoretical background and critical suggestions for future research.
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Hsu, Kevin. "The Impact of Independence-Related AAERs on the Provision of Non-Audit Services." Scholarship @ Claremont, 2019. https://scholarship.claremont.edu/cmc_theses/2004.

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This study examines the differences in the provision of non-audit services (NAS) for audit offices that receive SEC Accounting and Auditing Enforcement Releases (AAERs). While prior research examines the links between the provision of non-audit services and impaired auditor independence, less attention has been paid to the contagion effects of independence violations. However, I do not find any evidence of a significant difference in the amount of NAS provided by offices that receive an independence-related AAER, relative to offices that receive other auditor-related AAERs. Broadly, my findings suggest that clients do not differentiate between independence violations and other audit-related violations and that no contagion effect exists for independence violations.
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Cicovic, Tatjana, and Samandeep Dhanoa. "Audit firm rotation : Could the concept enhance an auditor’s independence?" Thesis, Uppsala universitet, Företagsekonomiska institutionen, 2016. http://urn.kb.se/resolve?urn=urn:nbn:se:uu:diva-298324.

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As a result of crisis and scandals, a lot of criticism has been emphasized against an auditor’sindependence and profession. In order to re-establish confidence in financial statements, theEuropean Commission introduced a Green Paper that above all included a proposal of mandatoryaudit firm rotation aiming to enhance an auditor's independence. The aim of this thesis istherefore to describe whether an auditor’s independence may be affected by the new lawregarding Mandatory Audit Firm Rotation, by contributing with more information regarding auditfirm rotation based on Swedish companies from the Swedish market. The study is based on a quantitative approach using a multivariate logistic regression in order tocompile and analyze the results. Six hypotheses have been tested in order to determine whetherchosen variables may affect an auditor's independence and their statements. Based on our results,we accepted four hypotheses, showing that four variables have an influence on qualified opinion,with rotation as a reference variable. The four variables are leverage, size, specialist and losswhich showed a statistically significance using a 5% significance level. The results imply thataudit firm rotation may enhance an auditor's independence.
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Kusman, Jadin T. "An Economic and Psychological Analysis of Auditor Independence." Scholarship @ Claremont, 2012. http://scholarship.claremont.edu/cmc_theses/309.

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This paper compares and contrasts economic and psychological explanations for auditor bias and independence violations in accordance with the structure of the Auditing profession. The study illustrates that external auditor bias is more appropriately attributed to unintentional biases, such as the self-serving bias, rather than economic forces.
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Marx, B., and D. Lubbe. "The role of the audit committee in supporting the external auditor's independence and effectiveness." Journal for New Generation Sciences, Vol 8, Issue 3: Central University of Technology, Free State, Bloemfontein, 2010. http://hdl.handle.net/11462/571.

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This article discusses the developments and factors that impact on the external audit function, and analyses the role that an effectively functioning audit committee can play in supporting the external auditor's independence and effectiveness. This is done through a literature review of external audit and audit committee developments, and is supported by empirical evidence obtained from assessing the annual reports and from questionnaires sent to the audit committee chairs of the Top 40 listed companies in South Africa. The main findings of the study are that audit committees at the largest listed companies in South Africa are taking responsibility for overseeing the external audit function, but that the disclosure thereof in annual reports was found to be lacking. These findings are of significance as they provide support for the recommendations of King III (effective from 1 March 2010) that all companies should form audit committees and that external audit should be given oversight responsibilities in this regard.
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Shihao, Tang, and Shen Shen. "Commercialization and Audit quality : Evidence from Chinese audit market." Thesis, Högskolan Kristianstad, Fakulteten för ekonomi, 2019. http://urn.kb.se/resolve?urn=urn:nbn:se:hkr:diva-20040.

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In recent years, the commercialization of the audit market has become more and more apparent, which is an inevitable trend. After the Enron scandal broke out, researches about commercialization and audit professions, audit quality have arisen. Most of these studies are focus on western audit firms. The purpose of this study is to look at the impact of commercialization of the Chinese audit industry from the auditor perspective. This paper is based on 109 responses to a survey distributed to Chinese auditors, including Big 4 firms and non-Big 4 firms. This study use market orientation, customer orientation and process orientation as indicators of commercialization. Auditor independence and auditor competence as two main cornerstones of audit quality. The data were analyzed by multiple statistics test. Our finding indicates that all three indicators of commercialization of audit market have a positive relation with auditor independence and competence. We are thus concluding that commercialization of the audit market has a positive relation to audit quality. Also, we find that auditors in Big 4 and non-Big 4 audit farm are not much difference. This may be because the Big 4 in the Chinese market do not have the same dominance as in the Western market.
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Ziegler, Max, and Heidrun Schlaich. "Client Employment of previous Auditors : Banks' Views on Auditor Independence." Thesis, Karlstads universitet, Avdelningen för företagsekonomi, 2014. http://urn.kb.se/resolve?urn=urn:nbn:se:kau:diva-32751.

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Through the audit of annual reports, auditors contribute to the credibility of financial information. To ensure trustworthiness, the auditor has to be independent from the audited company. Auditors’ independence has been a very broadly discussed topic for many years. The most discussed threat to auditors’ independence is the provision of non-audit services by audit firms. But there are other threats to auditors’ independence besides the provision of non-audit services, which are not that frequently discussed so far. There is a tendency that companies hire employees of their current audit firm, which can imply a threat to auditors’ independence. This threat is addressed in the present research paper. The purpose of this paper is to examine if banks, as important capital providers, are aware of the threat to auditors’ independence through the client employment of previous auditors. This study uses qualitative data, collected by a web-based self-completion questionnaire with open questions. This questionnaire was sent out to corporate account officers in German banks via email. The analysis of these results shows that banks perceive the client employment of previous auditors as a threat to auditors’ independence. But even though banks perceive this as a threat, most of the respondents do not see any possibility to counteract the dangers posed by such a move. The main reason is the missing capability to gather knowledge about the employment behavior of a company. Hence, the client employment of previous auditors often stays undetected. Such a move may affect the mind-set of the bankers in a theoretical way, but has no influence regarding their daily business with the customer firms. Different measures exist to counteract the threat to auditors’ independence as well as the negative impacts caused by the client employment of previous auditors. These countermeasures refer to all three parties – (I) the company, (II) the audit service providers and (III) the bank. Especially regulation, both of the audit and the bank, but as well voluntary acting can be consulted. Further research needs to be done in order to proof the results of this study preferably in a quantitative way. An extension to how banks act instead on looking how they perceive the client employment would be interesting in order to draw more conclusions and develop further countermeasures.
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Chia-ah, Etienne, and Joel Karlsson. "The impact of extended audit tenure on auditor independence : Auditors perspective." Thesis, Umeå University, Umeå School of Business, 2010. http://urn.kb.se/resolve?urn=urn:nbn:se:umu:diva-34641.

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With the wave of crises in the early 2000 notably Enron, auditor independence was put in the spotlight which has continually threatened the integrity of the entire auditing profession. Connected to these accounting scandals, it could be realized that most of the auditors involved in the audits of these corporations had long standing relationship with these clients. In other words, the auditors had extended audit tenures. This puts the issue of audit tenure into the open that is as to how long should auditors serve a client?

The general purpose of this study is to examine whether extended audit tenures can lead to the emergence of threats to auditor independence which may impair the auditor independence. Our study is quantitative, using a self-administered web-survey to collect our data. The study provides results from a cross sectional design to examine the impact of extended audit tenures on auditor independence. This impact is compared across short and extended (long) tenures on the basis of the threats to auditor independence. Using paired samples t-test in SPSS for our sample of authorized or approved Swedish auditors; we find that extended audit tenures impact self-interest, self-review and intimidation threats that affects auditor independence. Our findings did not reveal any relationship between the advocacy and familiarity threats and the impact extended audit tenures have on them, hence we rejected the hypotheses relating to these threats. However, though the relationship was still not strong, the results for self-interest, self-review and intimidation threats proved significant and this prompted us to accept the respective hypotheses. In conclusion, our results show that there is an association of auditor independence to extended audit tenures.

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Books on the topic "Audit independence"

1

Barlow, Nicola. Audit Independence and Audit Failure: A Case Study. Manchester: UMIST, 2003.

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Michigan. Office of the Auditor General. Audit report: Performance audit of the Statewide Child Support Program, Family Independence Agency. Lansing, MI]: Office of the Auditor General, 2004.

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General, Michigan Office of the Auditor. Audit report: Performance audit of the Child Support Enforcement System, Family Independence Agency : January 1, 1985 through April 30, 1996. [Lansing] (201 N. Washington Square, Lansing 48913): The Office, 1996.

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University of the State of New York. Office of Audit Services. Audit report, Action Toward Independence, Inc. for the period October 1, 1997 through September 30, 1998. Albany, N.Y: University of the State of New York, State Education Dept., Office of Audit Services, 1999.

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University of the State of New York. Office of Audit Services. Audit report, Catskill Center for Independence, Inc., for the period October 1, 1997 through September 30, 1998. Albany, N.Y: University of the State of New York, State Education Dept., Office of Audit Services, 2000.

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Michigan. Office of the Auditor General. Audit report: Performance audit of commercial vehicle enforcement, Michigan Department of State Police. [Lansing, Mich.]: Michigan Office of the Auditor General, 2008.

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Michigan. Office of the Auditor General. Audit report: Performance audit of the Bureau of Health Systems, Department of Community Health. [Lansing, MI]: Office of Auditor General, 2005.

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Michigan. Office of the Auditor General. Audit report: Department of Labor financial and compliance audit, including the provisions of the Single Audit Act, October 1, 1984 through September 30, 1986. [Lansing, Mich.] (333 S. Capital Ave., Suite A, Lansing 48913): State of Michigan, Office of the Auditor General, 1988.

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General, Michigan Office of the Auditor. Audit report: Financial audit, including the provisions of the Single Audit Act, of the Department of Mental Health, October 1, 1987 through September 30, 1989. [Lansing, Mich.] (201 N. Washington Square, Lansing 48913): The Office, 1990.

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Michigan. Office of the Auditor General. Audit report: Financial audit of the Department of Treasury, October 1, 1989 through June 30, 1993. [Lansing, Mich.] (201 N. Washington Square, Lansing 48913): The Office, 1994.

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Book chapters on the topic "Audit independence"

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Arruñada, Benito. "Auditor Independence as an Economic Decision." In The Economics of Audit Quality, 43–64. Boston, MA: Springer US, 1999. http://dx.doi.org/10.1007/978-1-4757-6728-5_3.

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Arruñada, Benito. "Effects of Non-Audit Services on Auditor Independence." In The Economics of Audit Quality, 81–108. Boston, MA: Springer US, 1999. http://dx.doi.org/10.1007/978-1-4757-6728-5_5.

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Roy, Mitrendu Narayan, and Siddhartha Sankar Saha. "Respondents’ Perceptions on Quality Control Procedures for Statutory Financial Audit: A Survey." In Statutory Auditors’ Independence in Protecting Stakeholders’ Interest, 355–403. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73727-0_6.

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Du, Xingqiang. "Does Honorific Usage in Audit Reports Signal the Impairment of Auditor Independence? Evidence from Chinese Special Treatment Firms." In Contributions to Finance and Accounting, 163–206. Singapore: Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-4462-4_5.

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Shirley, Ben, Rob Oldfield, Frank Melchior, and Johann-Markus Batke. "Platform Independent Audio." In Media Production, Delivery and Interaction for Platform Independent Systems, 130–65. Chichester, UK: John Wiley & Sons, Ltd, 2013. http://dx.doi.org/10.1002/9781118706350.ch4.

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Barfuss, Hendrik, Klaus Reindl, and Walter Kellermann. "Informed Spatial Filtering Based on Constrained Independent Component Analysis." In Audio Source Separation, 237–78. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73031-8_10.

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Seok, Jongwon, and Hafiz Malik. "Audio Watermark Detection Using Undetermined ICA." In Independent Component Analysis and Signal Separation, 637–45. Berlin, Heidelberg: Springer Berlin Heidelberg, 2009. http://dx.doi.org/10.1007/978-3-642-00599-2_80.

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Kitamura, Daichi, Nobutaka Ono, Hiroshi Sawada, Hirokazu Kameoka, and Hiroshi Saruwatari. "Determined Blind Source Separation with Independent Low-Rank Matrix Analysis." In Audio Source Separation, 125–55. Cham: Springer International Publishing, 2018. http://dx.doi.org/10.1007/978-3-319-73031-8_6.

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Sawada, Hiroshi, and Zbyněk Koldovský. "Independent Component and Vector Analysis." In Audio Source Separation and Speech Enhancement, 263–88. Chichester, UK: John Wiley & Sons Ltd, 2018. http://dx.doi.org/10.1002/9781119279860.ch13.

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Ertan, Yasemin. "Materiality in Independent Audit and Sustainability Reports Assurance." In Auditing Ecosystem and Strategic Accounting in the Digital Era, 181–90. Cham: Springer International Publishing, 2021. http://dx.doi.org/10.1007/978-3-030-72628-7_8.

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Conference papers on the topic "Audit independence"

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Yu, Yu-ying, Xiu-li Zhu, and Fang-xing Fu. "Exploration of the Audit Independence." In 3d International Conference on Applied Social Science Research (ICASSR 2015). Paris, France: Atlantis Press, 2016. http://dx.doi.org/10.2991/icassr-15.2016.120.

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Doucek, Petr, Martina Kuncova, Ludek Novak, and Lea Nedomova. "Information Security Audit and Main Findings in Czech and Slovak Companies." In Organizations at Innovation and Digital Transformation Roundabout: Conference Proceedings. University of Maribor Press, 2020. http://dx.doi.org/10.18690/978-961-286-388-3.10.

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Ensuring the security of information systems of companies is one of the important functions of the Corporate Informatics Department. One effective tool for building secured information systems is to audit their security. This article analyzes the results of 66 security audits in companies in the Czech Republic and the Slovak Republic during the years 2015-2018. The structure of the audit findings and their groups corresponds to the structure of ISO/IEC 27001: 20013. Using the data, we have formulated two hypotheses. The first hypothesis was about the dependence of the audit results on the size of the company; the second hypothesis examined the dependence of the audit results on the year of its performance. We used Pearson’s chisquare independence test to verify these hypotheses. We have grouped the detailed audit results to provide clear proof. Based on the achieved results, we can say that the analyzed audit results showed the dependence of the audit results on the size of the company as well as on the year the audit was performed. The discussion then explains the reasons for the identified dependencies.
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"The Impact of Internal Audit Outsourcing on the Independence of Internal Audt." In 2018 International Conference on Economics, Politics and Business Management. Francis Academic Press, 2018. http://dx.doi.org/10.25236/icepbm.2018.47.

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Hu Nan-wei, Dai Yi-yun, and Cao Qiang. "Empirical study on industry client's importance and Audit independence." In 2016 13th International Conference on Service Systems and Service Management (ICSSSM). IEEE, 2016. http://dx.doi.org/10.1109/icsssm.2016.7538526.

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Wahyuni, Made Arie, Gusti Ayu Ketut Rencana Sari Dewi, Nyoman Ayu Wulan Trisna Dewi, and Luh Asri Savitri. "Effect of Auditor Independence, Fee Audit, Audit Tenure Toward Audit Quality (Case Study at a Public Accounting Firm in Bali)." In Proceedings of the International Conference on Tourism, Economics, Accounting, Management, and Social Science (TEAMS 19). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/teams-19.2019.48.

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Duh, Rong-Ruey, Wen-Chih Lee, and Chi-Yun Hua. "Non-Audit Service and Auditor Independence: The Role of Auditor Incentive Structure." In Second International Conference on Innovative Computing, Informatio and Control (ICICIC 2007). IEEE, 2007. http://dx.doi.org/10.1109/icicic.2007.407.

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Subiyanto, Bambang. "The Influence of Independence, Due Professional Care, and Its Influence on Audit Quality." In 2nd Annual Conference on blended learning, educational technology and Innovation (ACBLETI 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/assehr.k.210615.097.

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Octaviani, Dwirezki, Jaswadi, and Kurnia Ekasari. "The Effect of Due Professional Care, Integrity, Confidentiality, and Independence on Audit Quality." In 2nd Annual Management, Business and Economic Conference (AMBEC 2020). Paris, France: Atlantis Press, 2021. http://dx.doi.org/10.2991/aebmr.k.210717.022.

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N., Arief Himmawan D., Cahyani Nuswandari, and Ahmad Zainudin. "Effect of Competence and Independence on Audit Quality with Auditor Ethics as Moderation Variable." In Proceedings of the International Conference on Banking, Accounting, Management, and Economics (ICOBAME 2018). Paris, France: Atlantis Press, 2019. http://dx.doi.org/10.2991/icobame-18.2019.36.

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Liu Xing, Chen Li-rong, and Cheng Wen-li. "Research about the Correlation among Nonaudit Service Pricing, Audit Fee and Audit Independence - Coming from the Empirical Data in the Stock Market of China." In 2006 International Conference on Management Science and Engineering. IEEE, 2006. http://dx.doi.org/10.1109/icmse.2006.314046.

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Reports on the topic "Audit independence"

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DEFENSE BUSINESS BOARD WASHINGTON DC. Independent Review Panel Report on the Defense Contract Audit Agency. Fort Belvoir, VA: Defense Technical Information Center, October 2008. http://dx.doi.org/10.21236/ada525119.

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Watson, Montgomery. Hatchery Evaluation Report/Lyons Ferry Hatchery - Spring Chinook : an Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/821810.

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Watson, Montgomery. Hatchery Evaluation Report/Lyons Ferry Hatchery - Summer Steelhead : an Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/821813.

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Watson, Montgomery. Hatchery Evaluation Report/Rapid River Hatchery - Spring Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/821815.

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Qi, Yuan. Learning Algorithms for Audio and Video Processing: Independent Component Analysis and Support Vector Machine Based Approaches. Fort Belvoir, VA: Defense Technical Information Center, August 2000. http://dx.doi.org/10.21236/ada458739.

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Watson, Montgomery. Hatchery Evaluation Report / Bonneville Hatchery - Urb Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures : Final Report. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/516031.

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Watson, Montgomery. Hatchery Evaluation Report / Bonneville Hatchery - Tule Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures : Final Report. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/516050.

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Watson, Montgomery. Hatchery Evaluation Report / Lyons Ferry Hatchery - Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Teams (IHOT) Performance Measures : Final Report. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/654038.

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Watson, Montgomery. Hatchery Evaluation Report/Spring Creek National Fish Hatchery - Tule Fall Chinook : An Independent Audit Based on Integrated Hatchery Operations Team (IHOT) Performance Measures. Office of Scientific and Technical Information (OSTI), May 1996. http://dx.doi.org/10.2172/515538.

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Phillips, Jake. Understanding the impact of inspection on probation. Sheffield Hallam University, 2021. http://dx.doi.org/10.7190/shu.hkcij.05.2021.

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This research sought to understand the impact of probation inspection on probation policy, practice and practitioners. This important but neglected area of study has significant ramifications because the Her Majesty’s Inspectorate of Probation has considerable power to influence policy through its inspection regime and research activities. The study utilised a mixed methodological approach comprising observations of inspections and interviews with people who work in probation, the Inspectorate and external stakeholders. In total, 77 people were interviewed or took part in focus groups. Probation practitioners, managers and leaders were interviewed in the weeks after an inspection to find out how they experienced the process of inspection. Staff at HMI Probation were interviewed to understand what inspection is for and how it works. External stakeholders representing people from the voluntary sector, politics and other non-departmental bodies were interviewed to find out how they used the work of inspection in their own roles. Finally, leaders within the National Probation Service and Her Majesty’s Prisons and Probation Service were interviewed to see how inspection impacts on policy more broadly. The data were analysed thematically with five key themes being identified. Overall, participants were positive about the way inspection is carried out in the field of probation. The main findings are: 1. Inspection places a burden on practitioners and organisations. Practitioners talked about the anxiety that a looming inspection created and how management teams created additional pressures which were hard to cope with on top of already high workloads. Staff responsible for managing the inspection and with leadership positions talked about the amount of time the process of inspection took up. Importantly, inspection was seen to take people away from their day jobs and meant other priorities were side-lined, even if temporarily. However, the case interviews that practitioners take part in were seen as incredibly valuable exercises which gave staff the opportunity to reflect on their practice and receive positive feedback and validation for their work. 2. Providers said that the findings and conclusions from inspections were often accurate and, to some extent, unsurprising. However, they sometimes find it difficult to implement recommendations due to reports failing to take context into account. Negative reports have a serious impact on staff morale, especially for CRCs and there was concern about the impact of negative findings on a provider’s reputation. 3. External stakeholders value the work of the Inspectorate. The Inspectorate is seen to generate highly valid and meaningful data which stakeholders can use in their own roles. This can include pushing for policy reform or holding government to account from different perspectives. In particular, thematic inspections were seen to be useful here. 4. The regulatory landscape in probation is complex with an array of actors working to hold providers to account. When compared to other forms of regulation such as audit or contract management the Inspectorate was perceived positively due to its methodological approach as well as the way it reflects the values of probation itself. 5. Overall, the inspectorate appears to garner considerable legitimacy from those it inspects. This should, in theory, support the way it can impact on policy and practice. There are some areas for development here though such as more engagement with service users. While recognising that the Inspectorate has made a concerted effort to do this in the last two years participants all felt that more needs to be done to increase that trust between the inspectorate and service users. Overall, the Inspectorate was seen to be independent and 3 impartial although this belief was less prevalent amongst people in CRCs who argued that the Inspectorate has been biased towards supporting its own arguments around reversing the now failed policy of Transforming Rehabilitation. There was some debate amongst participants about how the Inspectorate could, or should, enforce compliance with its recommendations although most people were happy with the primarily relational way of encouraging compliance with sanctions for non-compliance being considered relatively unnecessary. To conclude, the work of the Inspectorate has a significant impact on probation policy, practice and practitioners. The majority of participants were positive about the process of inspection and the Inspectorate more broadly, notwithstanding some of the issues raised in the findings. There are some developments which the Inspectorate could consider to reduce the burden inspection places on providers and practitioners and enhance its impact such as amending the frequency of inspection, improving the feedback given to practitioners and providing more localised feedback, and working to reduce or limit perceptions of bias amongst people in CRCs. The Inspectorate could also do more to capture the impact it has on providers and practitioners – both positive and negative - through existing procedures that are in place such as post-case interview surveys and tracking the implementation of recommendations.
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