5. Auditor or Certification Authority certifies that the election results are correct and have been determined as originally specified. Who the Auditor is depends on who the results are being certified for. In physical elections in the US this role is played by a specified government/judicial official. In physical elections in some countries like India, this role is played by a citizen who is n...

Many companies present their selected auditor to shareholders for ratification. In this study, we use ratification voting results examine whether view the type of and timing engagement as indicative audit quality. The literature has yet explicitly these research questions. Our study is unique in that focus on switch setting test how a newly hired auditor. We find are less likely approve non-Big...

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n the past two years, Australia and other jurisdictions have again witnessed a series of unsignalled corporate collapses. As with previous generations of corporate collapse several have been associated with questionable accounting policies and concerns with auditing quality. With the decomposition of the former global auditing firm once known as Arthur Andersen, the implications for the account...

Estimation risk occurs when individuals form beliefs about parameters that are unknown. We examine how auditors respond to the estimation risk that arises when they form beliefs about the likelihood of client bankruptcy. We argue that auditors are likely to become more conservative when facing higher estimation risk because they are risk-averse. We find that estimation risk is of first-order im...

This research aims to find out The Effect of Understanding Fixed Asset Management and Auditor Integrity towards the Quality Audit report at Regional Inspectorate Gorontalo Province partially simultaneously. Its approach is quantitative, while method expost facto. In addition, design causality. technique data analysis multiple regression. findings reveal that (1) understanding fix asset manageme...