There is now a great deal of evidence that large audit firms provide higher quality audits and offer greater credibility to clients' financial statements than small audit firms. The stock market reacts more favourably when a company switches to a large auditor rather than to a small auditor (Nichols and Smith, 1983; and Eichenseher et al., 1989); large audit firms give more accurate signals of ...

This study investigates the effect of audit firm tenure on earnings management risk. We perform multivariate regression analyses to examine the empirical relationship between auditor tenure and the probability of earnings manipulation using Beneish’s (1999) framework. The analysis covering a five year time-period surrounding the enactment of SOX produces evidence of a negative relationship betw...

The purpose of this study is to determine the influence auditor opinion and company size on audit delay. Company data includes agricultural companies listed Indonesia Stock Exchange (IDX) in 2019-2021. sample used result a purposive sampling technique 12 companies. analytical method descriptive analysis, correlation, F test, regression analysis. results show that variables known auditor's have ...

This study aims to determine the effect of leverage, auditor switching and company size on going concern audit opinion state-owned enterprises (SOEs) listed Indonesian Stock Exchange. type research is Associative. The data used secondary data. analysis technique in this descriptive statistics, classical assumption test hypothesis testing. logistic regression assisted by statistical program for ...

In-group bias, a product of Social Identity Theory, may impair auditor independence by influencing auditor judgments in an analytical review task. Auditors rely on client representations to support their opinion of the financial statements; however, clients are sometimes former auditors of the external audit firm. This prior relationship could lead the auditor to exhibit unwarranted trust of cl...

In this paper, we apply the multinomial logit regression and decision tree approaches to examine the critical deciding factors that affect auditor choice decisions. We first examine the relationship between the auditor choice and firm specific factors. In order to get deeper insights about the association between auditor choice and firm’s characteristics, this paper employs the decision tree ap...

This study examines relation of the auditor choice and cost of debt financing for private SMEs (small and medium sized enterprises). In particular, it examines whether choice of a certified auditor or reputable international audit firm provides economic value to private SMEs as a factor lowering firms' information problems and cost of debt financing in the capital markets. Using time-series cro...

The financial report describes company performance before the users: public investors and creditors. Moreover, this must deliver superior profits to display beneficial information. For reason, study attempts know its determinants by utilizing causing factors, like debt policy reputable external auditors as primary variable size control. Besides, sets companies in retail trade industry Indonesia...

journal of accounting advances (j.a.a) vol. 5, no. 1, 2013, ser. 64/3     extended abstract   monitoring role of auditing and corporate dividend payout policies   dr. v. khodadadi              s. hajizadeh               r. ghorbani shahid chamran university of ahvaz   introduction the aim of this paper is to investigate the relation between monitoring role of independent auditing and corporate ...