This research empirical study was conducted on 9 State-Owned Enterprises in Palembang City, Indonesia with 35 company internal auditors as respondents. aims to answer the hypothesis about influence of Locus Control, Leadership Style and Professional Training performance auditors. The method used is a quantitative method. results show that locus control has no significant effect, this means sour...

This paper examines the real effects of auditor regulatory oversight on companies’ financing and investing policies. Using the Public Company Accounting Oversight Board’s (PCAOBs) international inspection program as a setting to generate within-country variation in auditor oversight, I find that companies respond to the increase in auditor oversight by issuing additional external capital amount...

This paper constructs and analyzes a simple model of auditing in which three principal issues are explored, namely: (i) The information contained in the report. An audit is a process of verification of a report of private information available to the reporter but not to the auditor. What information is contained in a report? Is it sufficient for the auditor to infer the private information exac...

ABSTRACT This study addresses the international debate over whether rotation of audit firms should be mandatory. Mandatory rules have been adopted by European Union, but these not established in United States. Proponents policy believe that a long-tenure auditor-client relationship leads to auditor building an excessive economic bond with client, which may then erode independence. Motivated thi...