In recent years, the frequent financial fraud and audit failures in capital market show that work China has not been as expected by public, which only brings serious consequences to social economic development, but also reduces public's trust CPA industry. The quality directly affects professional service effect of certified public accountants, is foundation their survival. view comprehensivene...

This study aims to examine and analyze the effect of existence an internal audit function (IAF) disclosure (DIA) on external fees in non-financial companies listed Indonesia Stock Exchange 2015-2019. The approach used this is a quantitative consisting 327 samples with purposive sampling technique. Data analysis using multiple linear regression. results showed that had negative insignificant fee...

This study aims to explain the Jordanian state of implementation robotic process automation RPA in auditing, and examine expected impact on audit quality from views auditors, furthermore, define challenges auditing firms. The employed a survey method collect data by using questionnaires. Three hundred (300) questionnaires were supplied sample which two seven (207) retrieved valid for analysis. ...

This paper describes research that investigated the association between financial distress (Dist) and accrual earnings management (AEM), role played by audit quality (AQ) in association. Financial is measured The Modified Altman Z-Score for emerging markets (EMZ score), discretionary accrual, audit-firm size (Big4). Data analysis was performed with Pooled Least Square. Using data from Indonesia...

The large manufacturing firms in Kenya have recently recorded a decline performance. study thus examined the influence of environmental audit on performance Kenya. specific objectives were to examine checks and verification strategies, management plans strategies monitoring frequency utilized descriptive explanatory research designs. target population was 499 sample size 336 obtained using Yama...

Audit fees and audit quality have received the attention of stakeholders, clients, firms, third parties. Each subject has its own opinion on determining influencing factors their relationship. This study aims to investigate in Vietnam. Using random data collection, a questionnaire was created Google forms sent auditors from 4th quarter 2020 end 1st 2021. 267 valid auditors’ responses 28 firms w...

This study investigates the impact of Corporate Governance on Firm Performance. The corporate governance has been operationalized through eight indicators including Board Size, Ownership Structure, CEO Duality, Independence Audit Committee, Age, Leverage, and Growth, while performance factored into Return Assets, Equity. Pakistan stock exchange used as unit analysis, taking 100 public listed fi...