This study aims to examine the effect of organizational culture, professional commitment, and auditor ethics on performance auditors at Surabaya public accounting firm. The type research conducted is descriptive quantitative with survey method. number respondents in this were 60 from 12 Public Accounting Firms which selected randomly. method data acquisition comes questionnaires that are distri...

Data integrity is an important phase in cloud computing. Since the previous couple of years the protocols that was evoked during this field has reached greater heights.[1] Existing protocols with the assistance of a third-party auditor in an exceedingly previous work, Sebe ́et al propose a data integrity verifying protocol that supports information dynamics[2]. During this paper, we adapt Sebe ́e...

Errors in spreadsheet applications and models are alarmingly common (some authorities, with justification cite spreadsheets containing errors as the norm rather than the exception). Faced with this body of evidence, the auditor can be faced with a huge task the temptation may be to launch code inspections for every spreadsheet in an organisation. This can be very expensive and time-consuming. T...

Nonaudit services performed by auditors for their audit clients have long been a focus of concern for regulators. The SEC has mandated disclosure of fees for both audit and nonaudit services in order to provide investors with a more transparent representation of the auditor-client relationship. The purpose of this study is to investigate whether nonaudit service fees influence the value relevan...

This paper demonstrates the existence of two different kinds of externalities induced by an auditor servicing multiple clients at the same time. First, we show that the capital market price for a client can increase in the number of qualified reports that his auditor issues to his other clients, thus producing a stock price externality. Second, when the audit firm has limited wealth, an additio...

Board members with multiple directorships develop reputational capital as decision experts. Prior studies based on public firms suggest that such directors would use higher quality auditors to improve the of financial reporting and, thereby, protect their capital. This study is first large-scale investigates whether influence auditor choice in setting private firms. The result indicates a signi...