Artykuły w czasopismach na temat „Selection of auditor”
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Hall, Curtis M., Benjamin W. Hoffman i Zenghui Liu. "Ownership structure and auditor selection". Managerial Auditing Journal 35, nr 8 (31.08.2020): 1121–42. http://dx.doi.org/10.1108/maj-07-2019-2360.
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Purpose This paper aims to investigate the effect that ownership structure (public vs private) has on the demand for high-quality auditors, specifically in the US banking industry. Design/methodology/approach The authors predict that public banks are more likely to hire a high-quality auditor than private banks and pay a higher audit fee premium for that high-quality auditor (due to higher agency costs, more demand for financial information and higher litigation risk). The authors analyze 2008–2014 banking data from the Federal Reserve using probit and OLS regression analysis to examine if there is a higher probability that public banks choose higher quality auditors and pay higher audit fees when they do so. Findings The results show that private banks are less likely to hire Big 4 auditors and industry-expert auditors than public banks. The authors also find that both private and public banks pay higher audit fees for Big 4 and industry-expert auditors, and that public banks pay a higher premium for Big 4 auditors and industry experts than private banks. Research limitations/implications The findings may not be fully generalizable to other types of firms, as banking is a heavily regulated and complex industry. However, inferences from this study may be generalizable to other similar industries such as insurance or health care. Practical implications The results of this paper imply that public and private banks have differing priorities when hiring their financial statement auditor. This may be of interest to investors and auditing regulators. Social implications The findings of this paper underscore the value of hiring an industry-expert auditor in an industry that is highly complex and regulated. This may be of interest to managers and policymakers. Originality/value Due to data restrictions, the emphasis of prior literature on the banking industry has been on public banks. This study is the first to analyze the differences between public and private banks’ demand for audit services.
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Almer, Elizabeth Dreike, Donna R. Philbrick i Kathleen Hertz Rupley. "What Drives Auditor Selection?" Current Issues in Auditing 8, nr 1 (1.04.2014): A26—A42. http://dx.doi.org/10.2308/ciia-50779.
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SUMMARY This study provides evidence on the factors that currently impact audit committee members' selection of external auditors. Using a two-stage approach, we survey and interview public company audit committee members (ACMs), and find evidence that management continues to provide input into the decision process even as SOX regulations require audit committees to take responsibility for the auditor selection decision. ACMs view management as an important information source when they assess the proposing audit partner's reputation for accessibility, timeliness, and ability to liaise with the firm's national technical office, as well as the proposing audit firm's technical and industry expertise. Results of this study can help firms be more competitive in the audit bidding process, inform policy makers when considering whether to impose further audit committee regulations, and aid academics in ensuring an up-to-date understanding of the audit committee's role in the auditor selection process.
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Fatemi, Darius J. "An Experimental Investigation of the Influence of Audit Fee Structure and Auditor Selection Rights on Auditor Independence and Client Investment Decisions". AUDITING: A Journal of Practice & Theory 31, nr 3 (1.08.2012): 75–94. http://dx.doi.org/10.2308/ajpt-10289.
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SUMMARY This study uses experimental markets to gain insights into the effect of audit fee structure and auditor selection rights on auditor independence and client investment decisions. I find that firm managers are more willing to make a high cost/return investment under a lowballing setting than when auditors are paid a flat rate. Auditor behavior is primarily summarized as a response to past manager choices; when managers are especially willing to invest and honest, auditors perform fewer tests of manager disclosures. I also show that under manager selection, when lowballing exists, auditors initially attribute a higher accuracy to investigations indicating high manager investment than tests that suggest low investment, but the difference in accuracy assessments dissipates with time. Under investor selection, accuracy assessments of test results do not differ according to their outcome. Further analysis indicates that auditor retention under manager selection is negatively impacted by both unreliable auditing and disagreements with managers, with only the former affecting retention under investor selection.
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Chien, Chin-Chen, Ken Y. Chen i Shan-Ying Wu. "Corporate governance and auditor selection: Evidence from Taiwan". Corporate Ownership and Control 6, nr 1-4 (2008): 492–503. http://dx.doi.org/10.22495/cocv6i1c4p9.
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This paper investigates the relation between corporate governance and auditor selection for firms listed in Taiwan. More specifically, we use the divergence between control rights and cash flow rights (i.e., the ratio of control rights to cash flow rights) to measure the extent of the corporate governance mechanism whereas we use three quality levels to define auditor type - Big 5 industry specialist (highest quality), nonspecialist Big 5 (middle quality), or non-Big 5 auditor (lowest quality). Using both multinomial logistic regression and binary logistic regression models, we find that the likelihood of selecting specialist auditors and Big 5 auditors increases with the ratio of control rights to cash flow rights after controlling for other variables, which suggests that firms with greater entrenchment effects are more likely to hire high quality auditors. Our study contributes to the literature of accounting and auditing by demonstrating the relation between corporate governance, measured as the deviation of control rights and cash flow rights, and selection of high quality auditors, which has not been explored in Taiwan where the interests of controlling and minority shareholders are not perfectly aligned.
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Brown, Veena L. "The Effects of Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Selection". Current Issues in Auditing 11, nr 1 (1.09.2016): P1—P10. http://dx.doi.org/10.2308/ciia-51611.
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SUMMARY This article summarizes the “The Effects of Prior Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Recommendations” (Abbott, Brown, and Higgs 2016), who investigate the extent to which audit committee members (ACM) of small public companies consider auditors' Public Company Accounting Oversight Board (PCAOB) inspection reports and/or the auditors' prior affiliation with management in their auditor hiring decisions. The authors find participants (the study's proxy for ACM) incorporate the inspection report, as well as the auditor's prior affiliation with management into their selection decision. Specifically, an auditor's prior affiliation with management negatively impacts his/her chances of being selected by the audit committee. To the extent inspection results measure auditors' competence and prior affiliation with management measures auditor independence, the authors find auditor independence influences auditor selection decisions only when an auditor is deemed competent. In this paper, I discuss the implications of Abbott et al.'s (2016) findings for auditors, public companies, audit committees, and regulators/policymakers interested in understanding whether and how major aspects of the Sarbanes-Oxley Act of 2002 are being implemented within corporate governance.
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Mayhew, Brian W., i Joel E. Pike. "Does Investor Selection of Auditors Enhance Auditor Independence?" Accounting Review 79, nr 3 (1.07.2004): 797–822. http://dx.doi.org/10.2308/accr.2004.79.3.797.
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This paper reports the results of experiments designed to examine whether investor selection of auditors enhances auditor independence. The experimental design enables us to explore the effect on independence of different institutional rules as to who hires and fires auditors and to directly measure independence violations. The results suggest that transferring the power to hire and fire the auditor from managers to investors significantly decreases the proportion of independence violations. Additional analysis suggests that a reduction in independence violations increases the overall economic surplus generated in the markets examined.
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Auditya, Irfan, i Provita Wijayanti. "ANALISIS PENGARUH INDEPENDENSI AUDITOR, KARAKTERISTIK PERUSAHAAN, KUALITAS AUDITOR DAN PERGANTIAN AUDITOR TERHADAP INTEGRITAS LAPORAN KEUANGAN". Jurnal Akuntansi Indonesia 2, nr 1 (14.11.2016): 27. http://dx.doi.org/10.30659/jai.2.1.27-35.
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This study aimed to analyze the influence of auditor independence, corporate characteristics, quality auditors and auditor turnover for the integrity of the financial statements. The study population is a company listed on the Indonesia Stock Exchange from 2008 until 2010. The sample selection based on purposive sampling method and obtained a sample of 38 companies. Then analyzed with multiple regression. The results showed that the change of ownership of managers and auditors significantly affect the integrity of the financial statements. While the auditor independence variables, firm characteristics, quality auditor is not significant
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Cho, Eun Jung, Ju Ryum Chung i Ho-Young Lee. "The Role of Labor Unions in Corporate Transparency: Focusing on the Role of Governance in Auditor Change Process". Sustainability 11, nr 9 (8.05.2019): 2643. http://dx.doi.org/10.3390/su11092643.
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This study investigates how the presence and power of labor unions are associated with auditor replacement, more specifically, external auditor tenure and the direction of auditor change. External auditor tenure and direction have been of great interest to stakeholders, as they are very likely associated with the financial reporting quality and corporate transparency, crucial factors for sustainable business. We are focusing on the role of the labor union, one of the key stakeholders involved in corporate governance and transparent operations, in external auditor selection processes. During the annual wage bargaining process, labor unions that rely on financial information face information asymmetry because financial statements are provided by the management. Therefore, labor unions have a high demand for independent and capable external auditors. This demand is likely to shorten auditor tenure and/or prompt changes to higher-quality auditors. Using a sample of 4568 firm-years listed in the Korean stock markets for the period of 2005 to 2008, we find evidence that the presence and power of labor unions significantly decrease external auditor tenure. We also find that the direction of auditor changes with the presence and power of labor unions is likely from non-industry specialist auditors to industry specialist auditors. This study contributes to the extant literature by extending the previous research on auditor selection and the governance role of labor unions.
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Abbott, Lawrence J., i Susan Parker. "Auditor Selection and Audit Committee Characteristics". AUDITING: A Journal of Practice & Theory 19, nr 2 (1.09.2000): 47–66. http://dx.doi.org/10.2308/aud.2000.19.2.47.
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The role of the audit committee in corporate governance is the subject of increasing public and regulatory interest. We focus on one frequently noted function of the audit committee: auditor selection. We argue that independent and active audit committee members demand a high level of audit quality because of concerns about monetary or reputational losses that may result from lawsuits or SEC sanction. Auditors who specialize in the client's industry are expected to provide a higher level of audit quality than do nonspecialists. Thus, we predict that firms with audit committees that are both independent and active are more likely to employ an industry-specialist auditor. We find that firms with audit committees that do not include employees and that meet at least twice per year are more likely to use specialists. This study contributes to our understanding of audit committee functions and provides evidence that industry specialization is an important element of auditor selection.
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Bhattacharya, Arnab, i Pradip Banerjee. "An empirical analysis of audit pricing and auditor selection: evidence from India". Managerial Auditing Journal 35, nr 1 (6.01.2019): 111–51. http://dx.doi.org/10.1108/maj-11-2018-2101.
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Purpose This paper aims to examine various factors affecting the pricing of audit services and the selection of auditors in the Indian audit market. This paper also aims to investigate the impact of financial distress conditions on the audit pricing and auditor choice decisions of a firm, particularly in the context of a developing economy. Design/methodology/approach The sample comprises 22,644 firm-years for 1,366 Indian firms from 1990 to 2015. The authors adopt ordinary least squares regression technique to model audit fee, and logistic regression technique to model auditor choice as a function of various factors relating to firm attributes and auditor characteristics. Findings This paper finds that auditors tend to charge an audit fee premium when they are affiliated to a Big 4 auditor, have industry specialization or jointly provide auditing and non-auditing services. Additionally, firms with larger boards, higher proportion of independent board of directors and CEO–Chairman separation are more likely to choose a Big 4-affiliated auditor. The results also suggest that financially distressed firms tend to pay significantly lower audit fees and are more likely to choose non-Big 4 auditors. Originality/value This paper is among the few studies which investigate how financial distress impacts the audit pricing and auditor choice decisions of a firm in the context of emerging economies. The findings of this paper raises serious concerns about the credibility of the audited financial statements and corporate governance mechanisms of firms undergoing financial distress. The empirical results of this paper have strong implications for practitioners, regulators and investors.
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Reed, Brad J., Mark A. Trombley i Dan S. Dhaliwal. "Demand for Audit Quality: The Case of Laventhol and Horwath's Auditees". Journal of Accounting, Auditing & Finance 15, nr 2 (kwiecień 2000): 183–98. http://dx.doi.org/10.1177/0148558x0001500205.
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This study investigates the demand for audit quality for the firms being audited by Laventhol and Horwath (LH) at the time LH declared bankruptcy. The demand for audit quality by the former LH clients is inferred from their decisions to select Big Six or non–Big Six auditors. Because the change in auditors was involuntary, the sample avoids self-selection issues associated with voluntary auditor switches. LH clients that selected Big Six auditors tended to be more highly leveraged, have less management ownership, and issue more securities in the year after selecting the new auditor than LH clients that selected non–Big Six auditors.
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Wardani, Istiqomah, Poppy Indriani i Septiani Fransisca. "PENGARUH KEPEMILIKAN ASING, KOMISARIS INDEPENDEN, LEVERAGE DAN KOMITE AUDIT TERHADAP PEMILIHAN AUDITOR PADA PERUSAHAAN SEKTOR INDUSTRI YANG TERDAFTAR DI BEI". Jurnal Akuntansi dan Keuangan 26, nr 2 (31.07.2021): 9–21. http://dx.doi.org/10.23960/jak.v26i2.293.
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This study aimed to test whether the influence of foreign ownership, independent commissioners, leverage and audit committee on auditor selections. Using 44 industrial sector companies as populations listed on the Indonesia Stock Exchange from 2014 to 2017. The research hypothesis was tested using logistic regression. The results of the study concluded that foreign ownership, leverage, and audit committees did not affect the selection of auditors, while independent commissioners had a negative effect on the selection of auditors.
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Ghadiri Moghadam, Abolfazl, Mahdi Filsaraei, Arezou Rezvani, Fatemeh Yeganeh Pahlavanlou i Maliheh Dorostkar. "Investigating the effect of the Board of Directors characteristics on auditor selection in the companies listed in Tehran Stock Exchange". Journal of Management and Accounting Studies 3, nr 03 (19.07.2019): 24–30. http://dx.doi.org/10.24200/jmas.vol3iss03pp24-30.
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Increasing the number of users of the audit report, as customers of this public good, has caused the quality of the auditors’ job to be put under observation. Methodology: Quality of the auditors’ work and their opinion can lead to improving the financial information system of countries and finally optimal economic decision-making. Results: The results of studying the research variables among 74 companies in 6 industries, using multiple linear regression and panel data, showed that the Board size has a significant inverse relationship with auditor tenure. But this variable has no significant relationship with auditor size. So, it is suggested that acceptable standards be considered for auditor selection in order to improve the audit procedures so that the auditor tenure will be less affected by the Board size and also personal judgments. In addition, the proportion of outside directors has no significant relationship with auditor tenure and auditor size. Conclusion: The results indicated that the company size has a significant positive relationship with the auditor size. Thus, larger companies use larger firms for auditor selection. Accordingly, it is recommended that larger organizations should employ larger audit firms to enhance audit quality.
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Ghadiri Moghadam, Abolfazl, Mahdi Filsaraei, Maliheh Dorostkar, Arezou Rezvani i Fatemeh Yeganeh Pahlavanlou. "Investigating the effect of the Board of Directors characteristics on auditor selection in the companies listed in Tehran Stock Exchange". Journal of Management and Accounting Studies 6, nr 02 (29.09.2020): 7–13. http://dx.doi.org/10.24200/jmas.vol6iss02pp7-13.
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Objective: Increasing the number of users of the audit report, as customers of this public good, has caused the quality of the auditors‟ job to be put under observation. Methodology: Quality of the auditors‟ work and their opinion can lead to improving the financial information system of countries and finally optimal economic decision-making. Result: The results of studying the research variables among 74 companies in 6 industries, using multiple linear regression and panel data, showed that the Board size has a significant inverse relationship with auditor tenure. But this variable has no significant relationship with auditor size. So, it is suggested that acceptable standards be considered for auditor selection in order to improve the audit procedures so that the auditor tenure will be less affected by the Board size and also personal judgments. In addition, the proportion of outside directors has no significant relationship with auditor tenure and auditor size. Conclusion: The results indicated that the company size has a significant positive relationship with the auditor size. Thus, larger companies use larger firms for auditor selection. Accordingly, it is recommended that larger organizations should employ larger audit firms to enhance audit quality.
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Hendi, Hendi, i Desiana Desiana. "PENGARUH BIAYA AUDIT, AUDIT TENURE DAN ROTASI AKUNTAN PUBLIK TERHADAP PEMILIHAN AUDITOR EKSTERNAL: STUDI EMPIRIS PADA PERUSAHAAN BUMN YANG TERDAFTAR DI BURSA EFEK INDONESIA". Jurnal Benefita 1, nr 1 (28.02.2019): 1. http://dx.doi.org/10.22216/jbe.v1i1.3811.
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<p><em>The purpose of an audit is to increase the confidence level of the users to the financial statements which are achieved through a statement from an opinion by the auditor. The selection of an external auditor is defined as a process to selecting an independent person who audits the company's financial statements in order to produce a quality independent auditor's report and provides an independent auditor's report that can provide information to stakeholders and company management. This study used 20 state-owned enterprises listed on the Indonesia Stock Exchange, which were selected by purposive sampling method. The selected companies report annual reports during 2013 to 2017. Based on the results of the study, the samples that met the study criteria were 98 samples. The results of this study indicate that audit fees have a significant positive effect on the selection of external auditors while the audit of tenure and rotation of public accountants has no significant effect on the selection of external auditors.</em></p><p><em><br /></em></p><p>Tujuan suatu audit adalah untuk meningkatkan tingkat keyakinan pengguna laporan keuangan yang dicapai melalui pernyataan suatu opini oleh auditor. Pemilihan auditor eksternal diartikan sebagai suatu proses memilih seseorang independen yang mengaudit laporan keuangan perusahaan agar menghasilkan laporan auditor independen yang berkualitas dan menyediakan laporan auditor independen yang dapat memberikan informasi bagi para pemangku kepentingan dan pihak manajemen perusahaan. Penelitian ini menggunakan 20 perusahaan Badan Usaha Milik Negara yang terdaftar di Bursa Efek Indonesia, yang dipilih dengan metode <em>purposive sampling</em>. Perusahaan yang dipilih melaporkan laporan tahunan selama tahun 2013 sampai dengan 2017. Berdasarkan hasil penelitian, sampel yang memenuhi kriteria penelitian adalah 98 sampel. Hasil dari penelitian ini menunjukkan bahwa biaya audit berpengaruh signifikan positif terhadap pemilihan auditor eksternal sedangkan audit <em>tenure</em> dan rotasi akuntan publik tidak berpengaruh signifikan terhadap pemilihan auditor eksternal. </p>
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Wang, Yu Ren, Yi Jao Chen i Hsiang Lin Kung. "Work Assignment Optimization Using Genetic Algorithms". Key Engineering Materials 450 (listopad 2010): 526–29. http://dx.doi.org/10.4028/www.scientific.net/kem.450.526.
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Random third party quality audits are mandatory by the regulations for public construction projects in Taiwan. This project and auditor selection process is a difficult work assignment problem because there are normally hundreds of projects and dozens of auditors to choose from. The purpose of this research is to establish a genetic algorithm based model to assist with the project selection and auditor assignment process. The model is set up to find the optimal match between the project characteristics and auditor expertise from approximately 5.09E+29 possible combinations. Information provided by the Kaohsiung County Government is used to test the model. The results show that the model is not only valid but also able to produce a “much better match” between projects and auditors when comparing to manual assignment.
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Eviyany, Agnes, i Narumi Lapoliwa. "Pengaruh Independensi, Integritas, Dan Kompetensi Terhadap Kinerja Auditor". Jurnal ULTIMA Accounting 6, nr 2 (1.12.2014): 39–55. http://dx.doi.org/10.31937/akuntansi.v6i2.185.
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The information in financial statements is used by investors, creditors, and other parties in making investment decisions. Thus auditors’ performance in assuring the reliability of financial statements’ information is very important to investors. The purpose of this study is to analyze the effect of independence, integrity and competence towards auditor performance. The object of this study is auditor at big four and non- big four public accounting firms in Jakarta and Tangerang. Selection of the sample in this study is determined based on convenience sampling method. The sample used in this study are auditors who work more than one year at the same position at public accounting firm. The data used in this study are primer data, questionnaires distributed to respondents (auditor). Data analysis method used is multiple regression. The result of this study are: (1) independence has significant effect towards auditor performance, (2) integrity has significant effect towards auditor performance, (3) competence has significant effect towards auditor performance, (4) independence, integrity, and competence simultaneously have significant effect towards auditor performance.
Keywords: auditor, independence, integrity, competence, auditor performance
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Huang, Xuan, i Fei Kang. "Company reputation and auditor choice: evidence from fortune 1000 companies". Accounting Research Journal 31, nr 2 (2.07.2018): 232–48. http://dx.doi.org/10.1108/arj-06-2015-0079.
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Purpose The purpose of this paper is to investigate how companies’ reputation affects their selection of auditors. Design/methodology/approach This paper measures company reputation using the reputation scores from Fortune’s “America’s Most Admired Companies” list. Multivariate analysis is performed to examine the impact of company reputation on public companies’ auditor choice. Robustness checks include conducting Heckman procedures and instrumental-variable two-stage least square regressions to control for self-selection bias and using alternative measures to proxy for company reputation and auditor industry expertise. Findings This paper finds that companies with higher reputations are more likely to hire industry-specialist auditors than their counterparts. The results suggest that because of reputation concerns, high-reputation companies have strong incentives to maintain and signal their financial reporting quality, which in turn increase their demand for audit quality. Practical implication This paper suggests that company reputation constitutes an important determinant of auditor selection and, therefore, has both policy and practical implications for the demand of audit services. The paper provides policy-makers and practitioners with insights into critical factors influencing companies’ complex decision process of auditor selection. Originality/value The findings of this paper on the empirical link between company reputation and auditor choice contribute to the auditing literature by enhancing the understanding of the effects of different company-level characteristics in financial reporting and audit planning process. This paper also adds to the growing literature on the influence of company reputation on corporate behavior by documenting the important role that company reputation plays in the managerial decision-making process.
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Setiawan, Antonius Singgih, i Yusef Widya Karsana. "FAKTOR REPRESENTASI STOCK HOLDER DAN DEBT HOLDER BERPENGARUH TERHADAP KEPUTUSAN PEMILIHAN AUDITOR BERKUALITAS1 (Studi Empiris Pada Perusahaan Manufaktur Yang Terdaftar Di Bursa Efek Indonesia)". Jurnal Akuntansi 19, nr 3 (3.03.2017): 326. http://dx.doi.org/10.24912/ja.v19i3.83.
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Penelitian ini bertujuan untuk menguji apakah kepemilikan asing, proporsi komisaris indepeden dan leverage berpengaruh terhadap pemilihan auditor berkualitas. Menggunakan 128 sampel pengamatan dari 32 perusahaan manufaktur terdaftar di BEI 2010-2014, hipotesis penelitian diuji menggunakan metode regresi logistik. Hasil penelitian menyimpulkan bahwa kepemilikan asing dan proporsi komisaris independen mempengaruhi keputusan memilih auditor berkualitas, sementara leverage tidak mempengaruhi pemilihan auditor.This study aimed to test whether foreign ownership, the proportion of the independent commissioner and the leverage effect on the selection of qualified auditors. Using a sample of 128 observations from 32 manufacturing companies listed on the Indonesian Stock Exchange from 2011 to 2014. Research hypotheses are tested using logistic regression method. The research concluded that foreign ownership and the proportion of independent commissioner influencing the decision to choose quality auditor, while the leverage does not affect the selection of auditors
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Abbott, Lawrence J., Veena L. Brown i Julia L. Higgs. "The Effects of Prior Manager-Auditor Affiliation and PCAOB Inspection Reports on Audit Committee Members' Auditor Recommendations". Behavioral Research in Accounting 28, nr 1 (1.10.2015): 1–14. http://dx.doi.org/10.2308/bria-51314.
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ABSTRACT This study investigates (1) the extent to which audit committee members (ACM) of small publicly traded companies utilize Public Company Accounting Oversight Board (PCAOB) inspection reports in their auditor selection recommendations when management recommends hiring the auditor, and (2) whether the Sarbanes-Oxley Act's mandated one-year cooling-off period mitigates independence concerns of ACM resulting from a prior management-auditor affiliation in the same auditor selection context. We use financially literate professional participants as proxies for ACM who make a Likert-scale based recommendation for hiring the auditor. Our study manipulates a hypothetical, triennially inspected auditor's inspection results (favorable/unfavorable) as an auditor competence indicator and a prior management-auditor affiliation (present/absent) as an auditor independence indicator. We document that participants incorporate the inspection results into their selection recommendations, that prior affiliation negatively impacts ACMs' selection recommendations, and that auditor independence effects are contingent upon auditor competence. More specifically, auditor independence impacts auditor selection decisions only when auditor competence is favorable.
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Sari, Padma Adriana, Sumiadji Sumiadji i Atika Syuliswati. "Urgensi Judgment Auditor dalam Otomatisasi Proses Audit". Organum: Jurnal Saintifik Manajemen dan Akuntansi 5, nr 1 (30.06.2022): 38–49. http://dx.doi.org/10.35138/organum.v5i1.218.
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Audit automation helps various stages in the audit process to provide convenience and speed in completing work, including the stages that are usually carried out using judgment. Currently, there have been several studies examining the use of information systems to replace the role of auditors in the audit process. Therefore, this study explores the impact of automation system on the auditor's judgment on the audit process. This study uses a qualitative descriptive method with in-depth interviews with senior auditors in public accounting firms. The results showed that the audit automation process has partially shifted the role of the judgment auditor, but there are still parts in the audit process that cannot be replaced by the system. Some judgments that are required by the auditor and cannot be replaced by the system are sample selections, fieldwork, and opinion determination. At these stages, the auditor needs flexibility to take actions that are in accordance with the audit conditions encountered and cannot be standardized in a standard carried out by the system. Auditors can focus on sharpening judgment skills in the sample selection process, fieldwork, and opinion determination so that it is expected to improve audit quality in the future.
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Ramdani, Muhammad Reza, Andi Muara Arumbarkah i Ismi Ayu Lestari. "The Perception of Auditor Career From University Students Perspective". JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen 16, nr 1 (19.03.2019): 104. http://dx.doi.org/10.31106/jema.v16i1.1908.
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This study explores the perceptions of accounting students about their selection in a career as an auditor through several indicators. This study is to see what indicators are the choice of students in their career as auditors. The approach used was quantitative descriptive. The total sample of 100 students from Muslim University of Indonesia and Muhammadiyah University of Makassar. The method of data collection was through questionnaires distributed to students and by purposive sampling method. The results of the study showed that financial appreciation, professional recognition, and market considerations have a positive and significant effect while professional training, work environment and personality have a positive and not significant effect on auditor career selection and social value variables that have a negative and insignificant effect on career choice as an auditor. Financial award is a dominant variable in the career choice of students as auditors.
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Prayurgi, Gandhi. "PENGARUH KEPEMILIKAN PERUSAHAAN, CORPORATE GOVERNANCE, DAN EARNINGS MANAGEMENT TERHADAP TIPE AUDITOR DAN AUDIT FEES (Studi Empiris Pada Perusahaan yang Terdaftar di BEI dan IICG Tahun 2011-2013)". Jurnal Akuntansi Indonesia 4, nr 2 (14.11.2016): 109. http://dx.doi.org/10.30659/jai.4.2.109-122.
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Audit Fee is a dilemmatic problem for an auditor because auditor get a fee from the audited client. On the other side, auditor must be independent in giving their opinion while they also get a fee for services rendered. The purpose of this study is to provide information to companies, auditors, and other information users about the factors that influence the company in selecting the type of auditors and audit fees. The independent variables in this study ar Firm Ownership, Corporate Governance, and Earnings Management with the dependent variablesare the type of auitor and audit fees. Firm ownership in this study was divided into two, the state-owned companies (BUMN)and private companies. Earnings management was measured by discreationary acccruals (DACC) Jones model. Corporate governance in this study was measured by looking at Corporate Governance Perception Index (CGPI). Type of auditors in this study were divided into two, KAP the big four and non-the big four. Audit fees in this studywas measured by natural logarithm of the professional fees. The population of this study is companies listed in the Indonesian Stock Exchange (IDX) and also listed in the Indonesian Institute of Corporate Governance (IICG) in 2011- 2013 with the total sample is 51 company datas for 3 years. The hypotheses in this study were tested using logistic regression and multiple regression. The results of this study indicate that firm ownership does not influence the selection of the type of auditors and audit fees, while corporate governance and earnings management influence the selection of the type of auditors and audit fees.
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Marques, Ana, i Ana Pinto. "Procurement Practices and the Municipality Auditing Market". Journal of Accounting, Auditing & Finance 34, nr 4 (13.03.2018): 524–45. http://dx.doi.org/10.1177/0148558x18761294.
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In this study, we perform a comprehensive analysis of municipal auditing, exploring its several steps: procurement, decision on selection criteria, selection, render and payment of services, and opinion provided. Our setting is Portugal, where external auditing of municipalities’ accounts has recently been introduced. Our dataset is unique, resulting from merging new survey data with data that are not publicly available. We find that the majority of municipalities acquire auditing services through direct selection and choose their auditors based upon the lowest price selection criterion. However, municipalities which employ a more sophisticated procurement process, where political competition is lower and where citizens’ interest is higher, employ the lowest price selection criterion less frequently. The auditor selected is usually a firm (instead of an individual Certified Public Accounting [CPA]) but never one of the Big 4 companies. The audit fee paid for the auditing services is higher when the level of citizens’ interest increases, and lower when the municipality has an internal auditing office. Finally, when the auditor issues a qualified opinion, the auditor fee is also higher.
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Chaney, Paul K., Debra C. Jeter i Lakshmanan Shivakumar. "Self-Selection of Auditors and Audit Pricing in Private Firms". Accounting Review 79, nr 1 (1.01.2004): 51–72. http://dx.doi.org/10.2308/accr.2004.79.1.51.
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Prior research has examined audit pricing for publicly held firms and provided some evidence of a Big 8 premium in pricing. We investigate audit pricing among private firms, and provide evidence that private firms do not pay such a premium on average. The relatively greater degree of dispersion in auditor choice (between Big 5 and non-Big 5 auditors) in our large sample of privately held audit clients allows us to predict the auditor choice for each firm and to control for potential self-selection. We reject the null hypothesis that clients are randomly allocated across Big 5 and non-Big 5 auditors. Using standard OLS regressions, we document a Big 5 premium; however this premium vanishes once we control for self-selection bias. Moreover, we find that client firms choosing Big 5 auditors generally would have faced higher fees had they chosen non-Big 5 auditors, given their firm-specific characteristics. Our results are consistent with audit markets for private firms being segmented along cost-effective lines. Further, our results suggest that auditees in our setting do not, on average, view Big 5 auditors as superior in terms of the perceived quality of the services provided to a degree significant enough to warrant a fee premium.
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Li, Xudong (Daniel), Lili Sun i Michael Ettredge. "Auditor selection following auditor turnover: Do peers' choices matter?" Accounting, Organizations and Society 57 (luty 2017): 73–87. http://dx.doi.org/10.1016/j.aos.2017.03.001.
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Oktavia, Marta Hapsari. "Pengaruh Integritas, Kerahasiaan, Kompleksitas Tugas, Motivasi Dan Ketidakjelasan Peran Terhadap Kinerja Auditor di Inspektorat Provinsi Jawa Tengah". Jurnal Akuntansi Bisnis 16, nr 2 (12.09.2019): 161. http://dx.doi.org/10.24167/jab.v16i2.2253.
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Abstract
This study aims to examine the influence of integrity, confidentiality, task complexity, motivation and unclear role on the performance of auditors in the Inspectorate of Central Java Province. The population of this study are all auditors working in Inspectorate of Central Java Province. This research uses primary data and sample selection using convenience sampling method. The sample of 34 auditors from Inspectorate of Central Java Province participate in this study. The results show that integrity has a positive effect on auditor performance. Motivation negatively affects the auditor's performance. While the confidentiality, task complexity and vagueness of the role does not affect the performance of auditors.
Keywords: performance, integrity, confidentiality, task complexity, motivation, unclear role
Abstrak
Penelitian ini bertujuan untuk menguji pengaruh integritas, kerahasiaan, kompleksitas tugas, motivasi dan ketidakjelasan peran terhadap kinerja auditor di Inspektorat Provinsi Jawa Tengah. Populasi penelitian ini adalah seluruh auditor yang bekerja di Inspektorat Provinsi Jawa Tengah. Penelitian ini menggunakan data primer dan pemilihan sampel menggunakan metode convenience sampling. Sampel dalam penelitian ini sebesar populasi yaitu 34 auditor yang bekerja di Inspektorat Provinsi Jawa Tengah. Hasil penelitian menunjukan bahwa integritas berpengaruh positif terhadap kinerja auditor. Motivasi berpengaruh negatif terhadap kinerja auditor. Sedangkan kerahasiaan, kompleksitas tugas dan ketidakjelasan peran tidak berpengaruh terhadap kinerja auditor.
Kata kunci: kinerja, integritas, kerahasiaan, kompleksitas tugas, motivasi, ketidakjelasan peran
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Krishnan, Jagan, i Zhongxia (Shelly) Ye. "Why Some Companies Seek Shareholder Ratification on Auditor Selection". Accounting Horizons 19, nr 4 (1.12.2005): 237–54. http://dx.doi.org/10.2308/acch.2005.19.4.237.
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Federal and state laws do not currently require companies to seek ratification from shareholders on auditor selection, but some companies do so. Previous studies document the determinants of voting behavior when such voting is solicited by the management, but do not examine why some companies seek shareholder approval on auditor selection while others do not. We examine whether companies avoid seeking ratification when they are likely to face nonratification. We find no strong evidence that this is the case. In fact, companies that pay higher total fees to auditors are more likely to ask shareholders to vote on auditor selection. Andersen clients are less likely to seek ratification, which we attribute to the fact that our sample time period coincides with the Enron-Andersen crisis. The only other indication that companies may shy away from shareholder ratification is a negative association between shareholder dissatisfaction with the board and the likelihood of seeking ratification. Finally, we find that financial expertise of audit committees is positively associated with the likelihood of seeking ratification, supporting results in other studies that show audit committee financial expertise has positive monitoring effects.
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Omer, Thomas C., Jean C. Bedard i Diana Falsetta. "Auditor-Provided Tax Services: The Effects of a Changing Regulatory Environment". Accounting Review 81, nr 5 (1.10.2006): 1095–117. http://dx.doi.org/10.2308/accr.2006.81.5.1095.
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This study investigates auditor-provided tax services from 2000 to 2002, during which fees paid to auditors for nonaudit services (NAS) were disclosed, but separate disclosure of tax service fees was voluntary. We examine changes in the market for tax NAS in 2002, as Congress debated possible prohibition of these services. Using the Heckman MLE procedure to control for selection bias in tax fee disclosure, we find that a strong pre-2002 positive association between tax fees and higher than expected audit fees weakened significantly in 2002, suggesting that some companies paying high audit fees reduced or terminated auditor-provided tax services in 2002. Our findings also suggest that auditor-provided tax services were reduced among new or short-tenure clients. Controlling for tax complexity, we also find some evidence that early “returns” (i.e., tax rate reductions) to companies from auditorprovided tax services were reduced in 2002. Finally, results of our selection model imply that the decision to voluntarily disclose fees paid to the auditor for tax services is positively associated with tax complexity and auditor tenure, and negatively associated with the proportion of NAS fees to total fees. Overall, our findings imply significant change in auditor-provided tax services prior to 2003, when separate disclosure of auditor-provided tax service fees was mandated.
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MUSTAFA, Aree Saeed, Luqman Muhammed SAEED i Nishtiman Hashim MOHAMMED. "Auditor Selection in Borsa Istanbul". Audit Financiar 16, nr 152 (listopad 2018): 599–609. http://dx.doi.org/10.20869/auditf/2018/152/027.
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Gold, Anna, Patrick Klynsmit, Philip Wallage i Arnold M. Wright. "The Impact of the Auditor Selection Process and Audit Committee Appointment Power on Investment Recommendations". AUDITING: A Journal of Practice & Theory 37, nr 1 (1.06.2017): 69–87. http://dx.doi.org/10.2308/ajpt-51808.
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SUMMARY After the global 2007–2008 financial crisis, regulatory bodies proposed alternative auditor selection processes to enhance auditor independence such as mandatory audit firm rotation or mandatory tendering (i.e., rotation that allows for the current auditor to be reappointed). However, these alternative selection processes may not be effective if management has substantial influence over auditor appointment decisions. We posit that disclosures of high appointment power of the audit committee will enhance the perceived effectiveness of rotation and tendering, and thus increase investment recommendations. In an experimental study involving 118 experienced investment professionals, we examine the impact of the auditor selection process (mandatory rotation, mandatory tendering, and voluntary selection) and the appointment power of the audit committee (high, low) on investment recommendations. We find that audit committee appointment power affects investment recommendations only when a possible auditor change is anticipated (i.e., in the case of rotation and tendering), but not when the auditor selection is voluntary. Further, rotation and tendering lead to a higher recommended investment likelihood than voluntary selection, but only when an audit committee has high appointment power. In all, the findings underscore that investors do not view auditor selection processes in isolation of a company's internal corporate governance mechanisms. JEL Classifications: M42; M48; G11.
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Nekhili, Mehdi, Wafa Masmoudi Ayadi i Dhikra Chebbi. "France’s joint-audit requirement and audit fees: The influence of ownership and governance". Corporate Ownership and Control 11, nr 2 (2014): 388–401. http://dx.doi.org/10.22495/cocv11i2c4p4.
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Besides the size of the external auditor, which is a major determinant, audit fees depend also on audit market characteristics, corporate governance and ownership. On the basis of a sample of 130 French listed companies during the 2004–2006 period, we present evidence of a “Big” auditor premium. The results highlight that the presence of a “Big” among auditors has a positive and significant effect of the level of audit fees. This impact is more important in the case of joint audit by two “Big” auditors. The choice of a “Major” auditor also increases the level of audit fees. Finally, we find that governance and ownership characteristics act in different ways on auditor’s selection involving complementarity or substitution with external audit
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Kartim, Sutisman, M. Y. Noch, Muhdi B. H. Ibrahim, M. A. Akbar,. "Independence and Competence on Audit Fraud Detection: Role of Professional Skepticism as Moderating". Jurnal Akuntansi 26, nr 1 (12.01.2022): 161. http://dx.doi.org/10.24912/ja.v26i1.823.
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We conducted this study to analyze and examine the effect of competence auditor independence on fraud detection. This study also analyzes the effect of competence auditor independence on fraud detection if moderated by professional skepticism. This study involved 59 auditors working at the Inspectorate of South Sulawesi Province. This sample selection uses the census method because the population is less than 100 people. We use primary data by providing questionnaires/statement sheets to respondents. The data analysis method uses the Smart PLS approach. The results showed that competence and auditor independence variables positively and significantly affected fraud detection. The auditor competence variable has a negative and significant effect on fraud detection if moderated by professional skepticism. The auditor competence variable positively and significantly affects fraud detection if moderated by professional skepticism.
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Cho, Chia-Ching, i Chu-Hua Wu. "Role of auditor in agency conflict and corporate governance". Chinese Management Studies 8, nr 3 (29.07.2014): 333–53. http://dx.doi.org/10.1108/cms-09-2012-0126.
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Purpose – The purpose of this study is to investigate whether hiring a high-quality auditor (i.e. industry specialist) depends on corporate governance indicators after controlling a different level of agency conflicts (ACs). Design/methodology/approach – This paper uses logistic regressions on 12,449 firm-year samples of Taiwanese public companies from 1998 to 2011 by grouping the samples into three categories (i.e. low, medium and high AC). Findings – The results show that the corporate governance indicators can explain the decision of auditor selection only in low and medium AC groups, which suggest that there may be a complementary relationship between external (i.e. auditors) and internal governance when the ACs are mild. Originality/value – The paper contributes to the ongoing debate between the complementary and substitutable effects. When the internal ACs are controlled, the internal governance and auditor selection are complemented.
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Maggina, Anastasia. "Clients’ selection of auditors: evidence from the Athens stock exchange". International Journal of Accounting and Economics Studies 3, nr 2 (28.10.2015): 156. http://dx.doi.org/10.14419/ijaes.v3i2.5219.
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<p>The auditing profession is at a crossroad worldwide. It currently faces many challenges especially in Greece where auditor rotation has been instituted as mandatory by EU regulation and the auditing profession is going to be fully liberalized (no limits on audit fees) . Given the Greek environment, it is important to investigate how client companies select auditors. In this study we address three questions. First, can selection of auditors be forecasted? Second, which statistical technique better fits the data set? Third, are there differences in firms’ financial ratios as well as institutional factors that affect auditor choice? Clients’ selection of auditors is considered in a research context using discriminant analysis and logistic regression. The discriminating factors between the two groups of companies include some firm financial ratios and institutional factors: QATA(Quick Assets/Total Assets) when using one year data, and QATA(Quick Assets/Total Assets) and SHAREHOLD (level of shareholdings) when using two year data. Prediction accuracy is close to 60.0 percent using discriminant analysis and around 80.0 percent using logistic regression. The contribution of this study is that it discriminates between the two groups of companies (Big Four versus second-tier or local auditing firms) in an IFRS environment.</p>
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Ahn, Sunghee. "The Effect of CEO-Auditor Relationship Quality on Auditor Selection". Accounting Information Review 36, nr 1 (31.03.2018): 251–77. http://dx.doi.org/10.29189/kaiaair.36.1.10.
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Sulistyawati, Ardiani Ika, i Arriani Agustina. "THE EMPIRICAL STUDY OF THE EXTERNAL AUDITOR SELECTION". Economics and Business Solutions Journal 3, nr 1 (16.04.2019): 30. http://dx.doi.org/10.26623/ebsj.v3i1.1491.
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<p>This study aims to examine the influence of good corporate governance and the characteristics of the company on the external auditor selection empirically. The companies need to pay attention to the factors that influence the external auditor selection in order to obtain a high quality auditor. This study was conducted at the companies listed on the Indonesia Stock Exchange (IDX) and follows the Corporate Governance Perception Index (CGPI) in the year 2010-2014. The total sample of 35 was obtained by using the purposive sampling method. The dependent variable used was the external auditor selection, while the independent variable used was good corporate governance, the size of the company, profitability, leverage, and audit fees. The logistic regression analysis method was used to examine the hypothesis of this study. The results of this study showed that variable corporate governance, leverage and audit fees did not have a significant effect on the external auditor selection. While the variable size of the company and the profitability had a significant effect on the external auditor selection.</p>
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Shim, Tae Sup, Su Jin Pae i Eugene Choi. "The Effects of Auditor Designation by the Regulator on Auditor Decisions: Evidence from Korea". Behavioral Research in Accounting 32, nr 1 (1.10.2019): 21–36. http://dx.doi.org/10.2308/bria-52629.
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ABSTRACT The Korean market regulator designates external auditors for certain companies that have strong incentives to manage their earnings or that require strict external audits (the auditor designation system [ADS]). The ADS offers an interesting research setting for examining the effects of transferring the power of auditor selection to the regulator. Based on the results of a quasi-experiment with Korean auditors, we find that the ADS may be effective in reducing aggressive client accounting policy choices and achieve greater consensus in a hypothetical impairment loss recognition case. Although more research is needed on the various types of audit engagement systems, the results imply that the ADS may improve audit quality. Thus, auditor designation by the regulator for certain companies that try to manage their earnings (i.e., the ADS) may be a favorable alternative to the current audit engagement system. Data Availability: Data are available from the authors upon request.
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Blouin, Jennifer, Barbara Murray Grein i Brian R. Rountree. "An Analysis of Forced Auditor Change: The Case of Former Arthur Andersen Clients". Accounting Review 82, nr 3 (1.05.2007): 621–50. http://dx.doi.org/10.2308/accr.2007.82.3.621.
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This study examines former Arthur Andersen clients and provides evidence on the factors involved in their selection of new auditors after Andersen's collapse. Using a unique dataset that identifies whether former Andersen clients followed their audit team to a new auditor, findings reveal companies with greater agency concerns were more likely to sever ties with their former auditor, whereas those with greater switching costs were more likely to follow their former auditor. We also investigate the effect of the forced auditor change on financial statement quality in an effort to provide insight into the mandatory auditor rotation debate. Using performance-adjusted discretionary accruals as a proxy for reporting quality, our results fail to reveal significant improvements for companies with extreme discretionary accruals that severed ties with Andersen, which is inconsistent with the notion that mandatory rotation improves financial reporting.
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He, Li-Jen, i Jianxiong Chen. "Does Mandatory Audit Partner Rotation Influence Auditor Selection Strategies?" Sustainability 13, nr 4 (14.02.2021): 2058. http://dx.doi.org/10.3390/su13042058.
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Under mandatory rotation, the switching cost may be the most influential factor to be considered for experienced mandatory audit rotations. This study attempts to explore the impacts of the mandatory rotation mechanism on company information disclosure and signaling strategies by examining the audit partner and audit firm switching activities of the mandatory rotation company. Are companies that experience mandatory audit rotation more likely to engage industry specialist auditors with better industry-specific knowledge and reputations to minimize the costs of mandatory rotations? Furthermore, in the case of being required to rotate audit partners, do companies rotate only audit partners, rather than changing both audit partners and audit firms at the same time, to minimize switching costs? To explore these problems, this study examined auditor rotations of listed companies in Taiwan from 2004 to 2016; and expected that, to minimize switching costs, mandatory rotation companies are more likely to select industry specialist auditors to be their successor auditors, and are less likely to rotate audit partners and audit firms at the same time. For the audit partner rotations, we find that, compared to voluntarily rotated companies, a higher percentage of companies choose industry specialist auditors to be their successor audit partners under mandatory rotation. Furthermore, the empirical results support our expectations that companies that experience mandatory audit partner rotation are significantly more likely to engage industry specialists to be their successor audit partners and are more likely to rotate only audit partners rather than rotating both audit partners and audit firms around mandatory audit rotation periods.
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Indriani, Poppy, i Rolia Wahasusmiah. "Faktor-Faktor yang Mempengaruhi Auditor dalam Menilai Kualitas Audit Pada Kantor Akuntan Publik Di Kota Palembang". MBIA 19, nr 1 (7.04.2020): 38–48. http://dx.doi.org/10.33557/mbia.v19i1.709.
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This study was conducted to obtain empirical evidence regarding the factors that influence auditors in assessing audit quality at the Public Accountant Office in Palembang. The respondents of this study were all staff auditors (senior auditors and junior auditors) at 8 Public Accountant Offices in Palembang that were registered with the Ministry of Finance of the Republic of Indonesia with 43 auditors. The sample selection method in this study was determined by the purposive sampling method. The analysis technique used is multiple linear regression analysis. The independent variables in this study are independence, competence, auditor experience, accountability, professional ethics, time budget pressure, task complexity and due professional care. The dependent variable in this study is audit quality. the results of this study indicate that the variables of independence, competence, accountability, and professional ethics have a positive effect on audit quality, then the auditor experience and due professional care variables indicate that there is no effect on audit quality, whereas for time budget pressure and task complexity variables negatively affect quality an audit
Abstrak
Penelitian ini dilakukan untuk memperoleh bukti empiris mengenai faktor-faktor yang mempengaruhi auditor dalam menilai kualitas audit pada Kantor Akuntan Publik di Palembang. Responden penelitian ini adalah seluruh staf auditor (auditor senior dan auditor junior) pada 8 Kantor Akuntan Publik di Kota Palembang yang terdaftar di Kementerian Keuangan Republik Indonesia dengan jumlah auditor sebanyak 43 orang. Metode pemilihan sampel pada penelitian ini ditentukan dengan metode purposive sampling. Teknik analisis yang digunakan adalah analisis regresi linier berganda. Variabel-variabel independen pada penelitian ini adalah independensi, kompetensi, pengalaman auditor, akuntabilitas, etika profesi, time budget pressure, kompleksitas tugas dan due professional care. Variabel dependen pada penelitian ini adalah kualitas audit. hasil penelitian ini menunjukkan bahwa variabel independensi, kompetensi, akuntabilitas, dan etika profesi berpengaruh positif terhadap kualitas audit, selanjutnya pada variabel pengalaman auditor dan due professional care menunjukkan bahwa tidak berpengaruh terhadap kualitas audit, sedangkan untuk variabel time budget pressure dan kompleksitas tugas berpengaruh negatif terhadap kualitas audit.
Kata kunci: Independensi, Kompetensi, Pengalaman Auditor, Akuntabilitas, Etika Profesi, Fee Audit, Time Budget Pressure, Kompleksitas Tugas, Due Professional Care, Kualitas Audit.
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Cottell, Philip G., i Larry J. Rankin. "Auditor Selection: Impact of Audit Committees". American Journal of Business 4, nr 1 (22.04.1989): 33–38. http://dx.doi.org/10.1108/19355181198900006.
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Tuan, Koray, i Leyla Aslan. "Kurumsal Yönetim Uygulamaları ile Bağımsız Denetçi Seçimi Arasındaki İlişkinin İncelenmesi: Borsa İstanbul’da Bir Araştırma". Journal of Social Research and Behavioral Sciences 8, nr 16 (25.06.2022): 159–86. http://dx.doi.org/10.52096/jsrbs.8.16.10.
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The purpose of this study is to investigate the relationship between companies’ corporate governance practices and the selection of independent auditors in the sample of Turkey. For this purpose, between 2018 and 2020, 475 firm-year data of companies traded in the Borsa Istanbul manufacturing sector are analyzed via the logistic regression model. In the study, whether the audit firm is Big Four (Big4) or not is used as a proxy for independent auditor choice. In addition, the relationship between the corporate governance practices of the companies and the selection of independent auditors are also examined in terms of the number of audit services provided by the audit firm to public interest organizations and the income obtained from independent audit services. The findings of the study indicate that there is a statistically significant relationship between the independent audit firm being Big Four and the variables of foreign investors and the number of board members. It has also been determined that there is a statistically significant relationship between the number of audit services provided by the audit firm to the institutions that concern the public interest and the variables of corporate investor, foreign investor and female member rate on the board of directors. Finally; the findings indicate that there is a statistically significant relationship between the income from independent audit services and the variables of foreign investors, the number of members of the board of directors and the female member rate on the board of directors. Keywords: Corporate Governance, Auditing, Auditor, Audit Firm, Auditor Selection.
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Dao, Mai, K. Raghunandan i Dasaratha V. Rama. "Shareholder Voting on Auditor Selection, Audit Fees, and Audit Quality". Accounting Review 87, nr 1 (1.08.2011): 149–71. http://dx.doi.org/10.2308/accr-10159.
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ABSTRACT The Advisory Committee on the Auditing Profession (ACAP), formed by the U.S. Department of the Treasury, has recommended that all public companies be required to have shareholder ratification of auditor selection. Using data from 1,382 firms for the year ending December 31, 2006, we find that audit fees are higher in firms with shareholder voting on auditor ratification. We also find that firms that started having a shareholder vote pay higher fees than firms that stopped having a shareholder vote. In the second part of our study, we find that in firms with shareholder voting on auditor selection (1) subsequent restatements are less likely and (2) abnormal accruals are lower. Our findings are consistent with the experimental results in Mayhew and Pike (2004), and provide empirical grounding for the debate about mandating shareholder voting on auditor selection.
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Efwita, Yelsa Yulia, i Erinos NR. "Pengaruh Corporate Governance Terhadap Pemilihan Auditor Eksternal (Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2015-2017)". Wahana Riset Akuntansi 7, nr 1 (25.06.2019): 1453. http://dx.doi.org/10.24036/wra.v7i1.104568.
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The purpose of the research is to know the corporate governance that is proxied by the board of commissioners, the effectiveness of the audit committee and the board of directors on the selection of external auditors. This study uses secondary data from the company's annual report for 2015-2017. The sampling method in this study used purposive sampling with a sample of 67 manufacturing companies listed on the Indonesia Stock Exchange in 2015-217. The analysis used in this study is logistic regression analysis. The results showed that the board of commissioners, the effectiveness of the audit committee had a significant positive effect on the selection of external auditors, while the board of directors did not influence the selection of quality external auditors.Keywords: auditor selection, big four, board of commissioners, board of directors
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Nikiforov, S. "On the competitive selection of the auditor". Auditor, nr 18 (17.08.2015): 18–26. http://dx.doi.org/10.12737/12737.
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BROWN, STEPHEN V., i W. ROBERT KNECHEL. "Auditor-Client Compatibility and Audit Firm Selection". Journal of Accounting Research 54, nr 3 (21.03.2016): 725–75. http://dx.doi.org/10.1111/1475-679x.12105.
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HSB, M. Faisal Rizky. "Factors Which Will Affect The Business Risk Clients, Audit Risk, Business Risk Auditor, And Auditor’s Competency In Client Selection". International Journal of Applied Finance and Business Studies 9, nr 2 (30.09.2021): 41–49. http://dx.doi.org/10.35335/ijafibs.v9i2.11.
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This Study aims to examine how far the influence of business research client, audit risk, business research auditor, auditor's competency to client selection either partial or simultaneous. Hypothesis of this study are business research client, audit risk, business research auditor, auditor's competency influence to client selection either partial or simultaneous. The method of collecting data is done through a questionary that share to Auditor whom work in audit firm. This study uses associative causal with multiple linear regression and also for examine hypothesis uses F test (simultaneous test) and t test (partial test). Results of this study interprets to indicate that business rist client, audit risk, business rist auditor, auditor's competency has influence to clients selection simutaneously and from result of examine t test indicate that audit risk.
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Herman, Lisa Amelia, i Sentia Eliza. "PERSEPSI MAHASISWA, AUDITOR DAN PEMAKAI LAPORAN KEUANGAN TERHADAP PERAN SERTA TANGGUNG JAWAB AUDITOR (STUDI EMPIRIS MENGENAI EXPECTATION GAP)". Jurnal Benefita 3, nr 3 (31.10.2018): 303. http://dx.doi.org/10.22216/jbe.v3i3.3410.
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<p><em>This study aims to determine whether there are differences in perceptions between accounting students, auditors, and users of financial statements on the role and responsibilities of auditors. In line with the above objectives, the hypothesis formulated is that there is a difference of perception regarding the role of auditor responsibilities related to the expectation of gap. This study used convenience sampling in sample</em><em>s</em><em> selection</em><em>s</em><em>, the sample in this study w</em><em>as</em><em> accounting students at STIE "KBP" Padang, auditor on seven (7) KAP in Padang city, and users of financial statements at private company of Padang city. The method used is to spread the questionnaire to the respondents of accounting students, auditors and users of financial statements, which then analyzed data using </em><em>kruskal wallis </em><em>test with SPSS application for Windows 23. This study found that there is a significant difference between accounting students, auditors and users financial statements of the auditor's participation regarding the expectation of ga</em><em>p.</em></p><p> </p><p><span lang="IN">Tujuan penelitian untuk mengetahui apakah terdapat perbedaan persepsi antara mahasiswa akuntansi, auditor dan pemakai laporan keuangan terhadap peran serta tanggung jawab auditor. Hipotesis dalam penelitian yaitu apakah terdapat perbedaan persepsi antara persepsi mahasiswa akuntansi, auditor dan pemakai laporan keuangan terhadap mengenai peran serta tanggung jawab auditor yang berkaitan dengan <em>expectations gap. </em>Metode <em>convenience sampling</em> digunakan dalam pengumpulan data dengan sampel adalah mahasiswa akuntansi aktif yang terdaftar di STIE “KBP” Padang, auditor pada tujuh KAP di Kota Padang dan perusahaan swasta di Kota Padang sebagai pemakai laporan keuangan. Metode pengumpulan data dilakukan dengan menggunakan kuesioner yang disebar kepada responden penelitian. Selanjutnya data dianalisis dengan menggunakan uji <em>kruskal wallis</em> dengan aplikasi SPSS versi 23. Penelitian ini menghasilkan bahwa terdapat perbedaan yang signifikan antara mahasiswa akuntansi, auditor dan pemakai laporan keuangan terhadap peran serta tanggung jawab auditor mengenai <em>expectations gap.</em></span></p>
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Neal, Terry L., i Richard R. Riley. "Auditor Industry Specialist Research Design". AUDITING: A Journal of Practice & Theory 23, nr 2 (1.09.2004): 169–77. http://dx.doi.org/10.2308/aud.2004.23.2.169.
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Auditor industry specialization has generated significant interest in the academic community. However, a review of prior research suggests a lack of consensus as to how auditor industry specialization should be measured. This paper analyzes data from the 1989–1997 time period and: (1) examines the underlying concepts of specialization that are embodied in the different measurement approaches to industry specialists and the reasons why these measures yield inconsistent results and conclusions, (2) presents a framework to assist researchers in selecting the most appropriate auditor industry specialization metric to apply, and (3) proposes an alternative metric for research designs in particular investigative settings. Our analyses, results, and discussion highlight the differences inherent in industry specialization metrics and offer an interpretation of why such differences exist and provide some guidance for auditor industry metric selection.