audit quality journal

2022년 1월 1일
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PDF Review of studies on audit quality Volume 1 Issue 2 June 2018 International Journal of ... The study utilised 71 non-financial firms for the periods 2008 to 2015. Perceptions about analytics-aided audit quality - Journal ... The result showed that the independence and audit procedure positively affected the audit quality. An Analysis of Modeling Audit Quality Measurement Based on Decision Support . This study examines the impact of audit firms' characteristics on audit quality. Using marine enterprises as an example, this article aims to explore the effect of external audit quality on corporate earnings management. Audit firm size, auditor industry specialization and audit quality: An empirical study of Indonesian state-owned enterprises. While benevolence as an independent variable has a negative impact on audit quality, however, benevolence as a moderating variable strengthens the influence of corporate governance on audit quality. 7, No. Next, we summarize research on indicators of audit quality, such as inputs, process, and outcomes. AUDITING: A Journal of Practice & Theory 33 :4, 167-196. This study which focused on the "the effect of audit quality on the corporate performance of selected banks in Nigeria" was prompted as a result of inability of audit to prevent the occurrence of fraud and material misstatement in the bank's financial reports. (Knechel: 2016, pp. 9, No. E., (1981). ISSN: 2442-3017. The purposes of study are to examine the effect of audit committee characteristics namely gender, frequency of meetings, independence member in audit committee and audit committee size on audit quality and the moderating role of internal audit function in the relationship between audit committee characteristics and audit quality. It allows organizations to continually work toward improving quality of care by showing them where they are falling short, allows them to implement improvements, and reaudit or close the audit cycle to see if beneficial change has taken place. Audit Quality; LNFE; Audit Delay Abstract. Implications for audit pricing and quality. Methods: This is a causal research with quantitative analysis. Clinical audit is a quality improvement process that seeks to improve patient care and outcomes through the systematic review of care against explicit criteria and the implementation of change. Journal of Accounting Research 48 (3): 647-686. International Journal of Business and Social Science Vol. 10 Pages Posted: 12 Aug 2015. The Influence of Audit Accountability and Competence To Quality Audit. Research Journal of Finance and Accounting , 6(22), 1 - 14 . Audit plan quality indicates planning is conducted within prescribed guidelines. Auditing: A Journal of Practice and Theory, 33(1), 117-138. Investigate factors that may affect the audit quality in the Jordanian commercial banks. Chijioke Mgbame. University of Benin - Department of Accounting. Read on to learn more. Audit committee and internal audit: implications on audit quality. For the SAV, these guidelines include clearly defined audit objectives, content, scope, materiality, risks, methods, time and personnel. "Experience and the ability to explain audit findings. The state of audit quality is strong—and getting stronger. Audit quality is subject to many direct and indirect influences. Vol 1 No.1 (January). AUTHORS: Siheng Liu Along with the above Alzeban and Gwilliam (2014) emphasize the impact of internal audit quality to internal audit effectiveness. 2. Managerial Auditing Journal, 22(7), 716--728. 4. Review of Empirical Literatures KW - Audit fees The CPA Journal is a publication of the New York State Society of CPAs, and is internationally recognized as an outstanding, technical-refereed publication for accounting practitioners, educators, and other financial professionals all over the globe.Edited by CPAs for CPAs, it aims to provide accounting and other financial professionals with the information and analysis they need to succeed in . Most research concentrates on larger entities, despite smaller entities often having special features that can be useful in resolving research questions (such as reduced levels of regulation or a wide variety of assurance providers). Audit firms are increasingly performing audits using data and analytics tools and techniques and have invested substantial resources in recent years into new technologies. Audit Quality: Insights from the Academic Literature @article{Knechel2013AuditQI, title={Audit Quality: Insights from the Academic Literature}, author={W. Robert Knechel and Gopal V. Krishnan and Mikhail Pevzner and Lori B. Shefchik and Uma Velury}, journal={Auditing-a Journal of Practice \& Theory}, year={2013}, volume={32}, pages={385-421} } We assess whether audit duality influences audit quality, measured by modifications to the standard audit report. Google Scholar Reynolds, J.K., D.R. The purpose of this paper is to examine the role of external auditors in potentially approving or limiting a firm's earnings management practices in institutional settings which do not provide incentives for auditors to deliver high audit quality. He, W., Sidhu, B., & Taylor, S. (2019). This literature review is conducted based on published articles during the period 1976-2013 in nine leading journals related to auditing. The existing body of knowledge relating to these groups of studies will be 3 (August 2019). Auditing: A Journal of Practice & Theory 23 (1): 29-52. "Research findings on audit quality and possible future research topics". 2. Finally, we offer some suggestions for future research. Contrary to this view, the current paper argues that audit quality is not independent of audit firm size, even when auditors initially possesses identical technological capabilities. De Angelo,L. Downloadable (with restrictions)! Current guidance also calls for content to be reasonably explained, relevant and evidential. However, if the audit strives to improve financial performance, there must be credibility and reliability. A key factor in the consideration of the use of internal audit in the external audit process is the quality of internal audit. Asian Journal of Finance & Accounting ISSN 1946-052X 2017, Vol. A Publication of the Center for Audit Quality . This indicates a wealth transfer from shareholders to audit firms when auditor concentration is high because these complex clients are charged more, but receive audits that are of lower quality. Planned audit quality. The internationally recognized auditing professional standards (SAS No.65, AICPA, 1991; ISA No.610) require external auditors to first consider the quality of internal audit namely in terms of the objectivity, This study presents a review of academic research on audit quality. 3. Journal of Accounting and Public Policy, 15(3), 249-269. European Journal of Business and Management, 5(7), 66-75. Jakarta. This study aims to determine the effect of auditor ethics, complexity, audit fees, auditor motivation, and time budget pressure on audit quality for All Members of the Indonesian Institute of Certified Public Accountants. The AICPA Governmental Audit Quality Center has information and resources on single audits, including those that discuss the implications of COVID - 19 funding, summaries of Office of Management and Budget (OMB) compliance supplements, and other updates that pertain to the pandemic. Specifically, we examine how five audit firm- and office-level characteristics, such as Big 4 membership, industry specialist auditor, local auditor, new auditor (i.e., anauditor on the initial audit engagement with a client), and audit office size, influence audit quality in the period before and after SOX. Audit Quality and Readability of the Annual Reports: 10.4018/IJSDS.2020010105: The purpose of this article is to examine the effects of audit quality, as proxied by Big 4 auditors and industry specialization, on the readability of the Universal Journal of Accounting and Finance Vol. Pengaruh Fleksibilitas Akuntansi, Tingkat Pengungkapan Laporan Keuangan dan Risiko Litigasi Terhadap Real Earning Management dengan Kualitas Audit Sebagai Variabel Pemoderasi. This literature review is conducted based on published arti-cles during the period 1976-2013 in nine leading journals related to auditing. A financial statement audit is an essential tool for reducing information asymmetry and maintaining an efficient market environment. Journal of Accounting & Economics, 3, 183-199. has been cited by the following article: TITLE: An Empirical Study: Auditors' Characteristics and Audit Fee. Audit Quality: A Literature Review Nopmanee Tepalagul1 and Ling Lin2 Abstract This article presents a comprehensive review of academic research pertaining to auditor independence and audit quality. Deis Jr., and J.R. Francis. Jurnal Ilmiah Akuntansi Peradaban, Vol. Abstract Regulators and small audit firms allege that audit firm size does not affect audit quality and therefore should be irrelevant in the selection of an auditor. We contribute to the literature by providing empirical evidence on the efficacy of the corporate governance mechanisms through . DOI: 10.2308/AJPT-50350 Corpus ID: 53974813. We organize our review around four main threats to auditor independence, namely, (a . Davidson (1993), used an indirect method to support the argument that size is a good proxy for audit quality. De Angelo, L.E. Non . Data for the study were sourced from the financial statements of 18 food and beverage companies listed on the Nigerian Stock Exchange market within the period studied (2007-2012). 95-119. 1990. Abstract This study investigates how corporate boards of directors influence the quality of external audit in a sample of service firms listed on the Amman Stock Exchange (ASE). Audits are a quality improvement measure and one of the 7 pillars of clinical governance. Empirical evidence was collected by means of a mailed survey. 5 6 These external audits are used to assess certain dimensions or . We use signed discretionary and performance-adjusted discretionary accruals as proxies for earnings management, and audit firm size (Big 4 vs. However, auditors have expressed concerns about how external reviewers will scrutinize these approaches. The Effect of Audit Duality on Audit Quality. Lopez-Acepedo, D. M. 2005. 2004. Google Scholar; DeAngelo, L. 1981. The influence of workload and auditor specialization on audit quality with audit committee quality as moderating variable. In this article we describe the process of clinical audit and quality improvement project. Purpose - The purpose of this paper is to analyze the effect of the length of the audit firm-client relationship and the size of the audit firm on audit quality in Jordan. Google Scholar A financial statement audit is an essential tool for reducing information asymmetry and maintaining an efficient market environment. Guidance is also provided on how to design an effective audit and bypass barriers encountered during the process. Academy of Accounting and Financial Studies Journal Volume 25, Issue 2, 2021 1 1528-2635-25-1-672 THE IMPACT OF CORONAVIRUS PANDEMIC ON AUDIT QUALITY: THE PERCEPTIONS OF SAUDI AUDITORS Nesrine Akrimi, College of Business Administration, Northern Borders University, Kingdom of Saudi Arabia ABSTRACT Contrary to this view, the current paper argues that audit quality is not independent of audit firm size, even when auditors initially possesses identical technological capabilities. Finally, we find evidence that audit quality is decreasing in Big 4 market concentration for these types of engagements. According to the above the first research hypothesis is developed as follows: H1:The Effectiveness of Internal Audit is positively See all articles by Edosa Aronmwan Edosa Aronmwan. Christensen, Brant E., Thomas C. Omer, Marjorie K. Shelley, and Paul A. Wong. 267 - 275 DOI: 10.13189/ujaf.2022.100127 Reprint (PDF) (337Kb) The Influence of Auditor Ethics, Auditor Motivation, Locus of Control on Audit Quality: Role of Professional Skepticism AUDITING: A Journal of Practice & Theory 33 :1, 117-138. (Sucher and Bychkova 2001), which translates into a . Google Scholar; Malaysian market. Using a sample of public Russian companies from 2004 to 2016, we find that audit duality significantly reduces auditors' propensity to modify the audit opinions for both the RAS and IFRS audits as compared to companies that engage a . Externally driven audits (ie, accreditation, certification, external peer reviews and preparatory internal audits) seem to be more strongly anchored in quality assurance (QA), referring to initiatives designed to assure compliance with minimum (national) quality standards. The quality of audit services is defined to be the market-assessed joint probability that a given auditor will both (a) discover a breach in the client's accounting system, and (b) report the breach. Loehoer, Robert and John H. Jackson. Abstract. Corporate Governance,Audit Quality,Audit Expectation Gap,Audit Committee,Mediation Analysis, Abstract. The moderating model of audit quality shows that domestic shareholders, foreign shareholders, and firm size are significantly negatively associated, with -5.627 and -5.958 at 5%, respectively. "Affiliated Former Partners on the Audit Committee: Influence on the Auditor-Client Relationship and Audit Quality." Auditing: A Journal of Practice & Theory Vol. Practice Aid for Testing Journal Entries and Other Adjustments Pursuant to AU Section 316 . The discovery of a misstatement measures quality in terms of auditor‟s knowledge Despite being challenged for its reputation and audit quality, independence in performing audits remains a key feature that aﬀects the audit quality and the institution's reputation. Auditing and Assurance for Small Entities. The focus of this themed issue of Managerial Auditing Journal is devoted to publishing high-quality research papers that advance our understanding of audit quality. Vi, No. 215-223) stated that auditors' independence is a factor that strongly inﬂuences the quality of investigative audits (Sembiring 2002. 601 13th Street NW, Suite 800N, Washington, DC 20005, (202) 609-8120 www.thecaq.org 10(1), pp. The results of the study get empirical evidence that corporate governance has a positive effect on audit quality. December 8, 2008 . Design/methodology/approach - To test their hypotheses, the authors use the quadratic form approach, similar to Chi and Huang, with some modifications. 1-34. Husain, T. (2019). This study involves six companies listed in the sub-sectors of Cable under . Purpose: This study specifically aims to identify the impact of Audit Quality on Audit Delay. International Journal of Scientific and Research Publications, Volume 6, Issue 11, November 2016 372 ISSN 2250-3153 www.ijsrp.org Audit Quality and Financial Performance of Companies Listed in Nairobi Securities Exchange Violet Nyaboke Matoke *, Dr. Jane Omwenga ** * MBA Finance Degree, Jomo Kenyatta University of Agriculture and Technology . The variable of time budget pressure as moderator was capable to enfeeble the relation between the independence and audit quality, and also to reinforce the relation between audit procedure and audit quality. Journal of Management Accounting Research, 31(1), 129-152. Tina Ashafoke. (1981) Auditor Size and Audit Quality. the quality of internal audit work as a factor of internal audit effectiveness. Abnormal audit fees and audit quality: The importance of considering managerial incentives in tests of earnings management. The PLS was used for data analysis. client and therefore, will provide higher quality of audit. Research Area. The results of the regression indicated that internal auditor performance is the most important variable determines the internal audit quality by %68.4, competence is the second factor affecting the internal audit quality by%45.1, and the objectivity is the lower factor affecting the internal audit quality among the above mentioned factors by . Salemba Empat. This article presents a comprehensive review of academic research pertaining to auditor independence and audit quality. Audit quality is, in essence, a complex and multi-faceted concept. European Journal of Accounting, Auditing and Finance Research Vol.6, No.1, pp.67-75 . 8 (1). Audit Quality and Properties of Analysts' Information Environment. We proxy the dependent variable (audit quality) using the usual dichotomous variable of 1 if big 4 audit firm and 0 if otherwise. Audit quality and properties of analysts' information environment. Thus, this study is aimed at assessing the effect of audit . Regulators and small audit firms allege that audit firm size does not affect audit quality and therefore should be irrelevant in the selection of an auditor. : Effect of Audit Quality on Earnings Management… 176 Audit Quality DeAngelo (1981), defined audit quality as "the joint probability that, an auditor will both discover and report a breach in the client‟s accounting system. Annual tallies of financial restatements have dropped dramatically from post—Sarbanes-Oxley Act of 2002 peaks and have held steady at lower levels for several years, according to the Audit Analytics report "2014 Financial Statement Restatements" by Don Whalen, Olga Usvyatsky, and Dennis Tanona. Journal of Accounting and Economics, 3(3), 189--199. Audit Quality is measured by the proxy log natural fee audit (LNFE). Libby, R., D. Frederick. Journal of Business Finance & Accounting, 46(3-4), 400-419. Human Resource Management. 12; December 2015 138 The Role of Audit Quality on the Relationship between Auditor's and Financial Performance Quality of Selected Cement Firm in Jordan Dr. Baker A. Aledwan Dr. Ahmad A. Bani Yaseen Dr. Abdulsttar Alkubisi Department of accounting Faculty of Finance and . One of the most common definitions of quality audit, which is defined by Di Angelo (1981), is the market assessment of the likelihood that the auditor (i) detect significant distortions of the financial statements or employers accounting system and (ii) report significant distortions. The CAQ helped develop and facilitates access to audit personnel for academics, supports research projects that have a real-world impact on audit quality and the future of auditing, and provides tools and trainings for current and future auditors, investors, and stakeholders. As third-party institutions, external audit can be used as an alternative to the internal control of marine enterprises to curb the earnings management of marine enterprises. National and office-specific measures of auditor industry expertise and effects on audit quality. 1, pp.65-87. This research verifies the link between external audit quality and value creation while controlling for other exogenous factors (the size and age of the firm). Auditor size and audit quality. Online publication date: 1-May-2014. This research verifies the link between external audit quality and value creation while controlling for other exogenous factors (the size and age of the firm). 6, No. The objective of this audit was to evaluate the quality of orthodontic chart documentation by dental undergraduates against established guidelines. International Journal of Economics, Management and Accounting, 20(2), 187. Literature review 2.1 Audit quality Several studies provided definitions of audit quality with diverse ideas. Abstract Regulators and small audit firms allege that audit firm size does not affect audit quality and therefore should be irrelevant in the selection of an auditor. Internal audit quality : developing a quality assurance and improvement program in SearchWorks catalog The paper examines specifically the role of corporate governance in determining the audit quality of firms. Auditor Size and Audit Quality, Journal of Accounting and Economics. Vol. Audits and quality improvement projects are vital aspects of clinical governance and continual service improvement in medicine. Accounting journal. INTERNATIONAL JOURNAL OF SCIENTIFIC & TECHNOLOGY RESEARCH VOLUME 4, ISSUE 12, DECEMBER 2015 ISSN 2277-8616 350 IJSTR©2015 www.ijstr.org the dimensions and indicators to assess the quality of audit as Kusharyanti. Audit quality is one of the most commonly studied and debated issues in the audit and assurance profession and is also of considerable interest in the regulatory context. audit quality 2) Studies based on source of differentiation 3) Studies rely on output, process and input 4) Organizational aspects 5) Behavioral perspectives and auditor quality 6) Different perceptions of audit quality and 7) Other studies. Online publication date: 1-Jul-2013. 1 ajfa.macrothink.org 431 2. (2014) Abnormal Audit Fees and Audit Quality: The Importance of Considering Managerial Incentives in Tests of Earnings Management. This is consistent with the findings of Zhou and Elder (2003) and Rusmin (2010) that auditor industry specialists can be used to constrain earnings management.The results from testing the association between the Auditor independence and earnings management suggest that the more an audit firm enjoys from independence, 83 International Research . Literature Review There is a vast body of literature relating to audit quality and its measurement. Ebrahim (2001), states that the results of some empirical papers have provided additional support for the use of auditor size as a proxy for audit quality. are surprisingly small, and ther e is limited oversight of auditors performing the RAS audit. This research is a quantitative research with a descriptive approach. Indonesian Accounting and Finance Journal, vol. Eshleman, J. D., & Guo, P. (2014). This research aims to identify the effect of the audit committee on the audit . 38, no. Journal of Accounting and Management (December). 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