This study aims to determine the impact of audit opinion analysis, board directors turnover, KAP scale, client and delay on auditor turnover.The sample used in this is all real estate companies listed Indonesia Stock Exchange from 2019 2021. The results show that growth reputation have a positive effect income. suggests scale reliability are crucial information therefore more research needed fu...

This study examines the relationship between ex-auditor CEOs in companies and corporate social responsibility disclosure Indonesian setting, where presence of is increasing every year. We use sample 581 firm-year observations from 106 firms that published sustainability reports on Stock Exchange 2010–2020. The results show with an auditor background are more likely to disclose CSR information. ...

Reliable financial reporting is highly important when aiming for sustainable development and the long-term stability of entire economy. An external audit one main monitoring mechanisms to warrant this reliability. While auditing serves as an independent mechanism towards management, studies indicate that management often driving force behind auditor appointments terminations, especially if it w...

wTere prepared, is devoted to the auditing of the receipts of the interurban section of the railway, both passenger and express. This division also keeps records of car mileage and calculates the expenses and receipts of operating cars in terms of car miles, passenger miles, car hours and other statistical units. The daily receipts of cash and tickets of each conductor on the interurban divisio...

Controversy over auditor independence has raged in recent times, but little is known about what auditor independence means to the ultimate consumers of the auditors work. In New Zealand, the Institute of Chartered Accountants of New Zealand (called ICANZ) has held an inquiry into the issue (ICANZ, 2002, 2003), the New Zealand Stock Exchange has made changes to its listing requirements (NZX 2004...