The corporate governance code mandates all publicly quoted firms in Nigeria to establish an audit committee ensure transparency financial reporting and protect shareholders' interests. This study examined the effect of characteristics on performance listed conglomerates from 2015 2021. Audit was proxy as size, meetings independence, while return asset. secondary data were sourced firms' annual ...

This study analyzes the pricing of auditors’ business risk in the first year of an audit engagement. We posit that reportable events from the prior auditor’s tenure that are disclosed in the 8-K auditor change filing provide reliable information about the level of business risk for the incoming auditor. We hypothesize that for clients perceived as risky, the incoming auditor charges a fee-premi...

This article proves the influence of Influence Task Complexity and Audit Competence on Quality moderated by Auditor Integrity. The results tested, effect with Integrity as Moderating Variable. research population is all Auditors Public Accounting Firms in Jakarta City a total 100 auditors samples. quality audits still widely questioned public because there are various assessments assessing acco...