Objective: The purpose of this study is to examine the effect of Auditors’ Individual Differences on their Professional Commitment. Also, the mediation effect of Ethical Climate Fit has been examined. Methods: According to the Social Cognitive Theory, two criteria of Internal Locus of Control and Self-Efficacy were used as Auditors’ Individual Differences. To measure the Internal Locus of Cont...

Clinical Audit (CA) has been recognized as a useful tool for tool for improving service delivery, clinical governance, and the education and performance of the dental team. This study develops the discussion by investigating its use as an educational tool within UK Dental Foundation Training (DFT). The aim was to investigate the views of Foundation Dentists (FDs) and Training Programme Director...

Several studies have sought to establish the link between the characteristics of a corporation and the audit fees charged by its auditor. Many studies have tried to discover whether auditor specialization affects audit fees. Other research has attempted to discover the effects of government regulation on fees. The impact of risk on audit fees has also been examined, but has proved to be an elus...

The primary aim of this study was to examine the impact audit independence on financial statement quality commercial banks listed in Nigeria. conducted using a twelve-year scope (2010 2021). Four independent variables—audit fee, joint audit, tenure, and opinion—as proxies for measuring were employed while twelve (12) that consistently submitted their annual reports throughout entire period inve...

Corporate value is used by management in running the business to maximize shareholder wealth. Local ownership, audit quality, committee, and financial performance have prospects future so that investors will be interested investing. This population manufacturing companies pay dividends during period 2016 2021 which are listed on IDX sample 222 companies. The method panel data regression. Findin...