Auditor's Experience, Professional Commitment, and Knowledge on Financial Audit Performance in Indonesia

Investigating the influence of the locus of control, experience and the degree of auditors' education on their professional commitment

Auditors who have a high professional commitment are trying to carry out their duties correctly and take steps towards the success of the audit profession and refrain from carrying out activities that undermine the credibility of the profession and reduce the quality of the audit. The purpose of this study was to investigate the influence of the locus of control, experience and the degree of au...

Auditors’ professional and organisational identities and perceived commercialisation in audit firms

CEO power, audit quality and corporate financial performance evaluation criteria

The main purpose of this study is to investigate the relationship between CEO power, audit quality and financial performance evaluation criteria in listed companies in Tehran Stock Exchange. To measure the CEOchr('39')s power, a combination of the CEOchr('39')s duality criteria, CEO tenure and CEO ownership percentile was used and to measure the quality of audit, the audit fee criterion was use...

Is Audit Behavior Contagious? Teamwork Experience and Audit Quality by Individual Auditors

In this paper, we demonstrate that bad audit behavior is transmitted through the teamwork experience of individual auditors. We find that auditors who have previously worked in a team (team auditors) with those who are sanctioned by the regulators for audit failure (contagious auditors) are more likely to issue lenient audit opinions, and their audited accounting numbers are more likely to be d...

The Effects of Audit Methodology on the Development of Auditors’ Knowledge of the Client’s Business

This study examines the differences between strategic systems audit approach compared with traditional based audit approach and its impact on development of auditors’ knowledge of the client’s business, has been discussed. Strategic systems audit approach advocates argue that this approach creates a better development of auditors’ knowledge of the client’s business than the traditional-based au...