Although the published literature on auditor independence is extensive, an accepted comprehensive theory, framework or model of auditor independence risk does not exist. This paper develops a formal model of auditor independence risk that may be used to begin a more rigorous investigation of auditor independence and various factors that are thought to affect this risk. The sensitivity of the mo...

Auditor selection can be regarded as a matter of audit quality. Research studies aiming to model the auditor choice employ statistical techniques. Here we employ three techniques derived from the Data Mining domain to build models capable of discriminating cases where companies choose a Big 4 or a Non-Big 4 auditor. Significant factors associated with the auditor choice are revealed. The three ...

The auditing profession is a major concern for stakeholders and has been in quagmire the past years. To overcome concern, client firms must take initiative to assure that management does not put pressure on external auditors. Therefore, need part positively influencing auditors‟ independence reduce complexity of audit procedures, consequently, improve independence. Thus, determinants factors ar...

Auditor appointment can be regarded as a matter of pursued audit quality and is driven by several factors. The adoption of an effective auditor procurement process increases the likelihood that a company will engage the right auditor at a fair price. In this study, three techniques derived from artifi cial intelligence (AI) are used to propose models capable of discriminating between cases wher...

This research aims to investigate factors that affect quality control, including audit period, auditor reputation, accounting firm size, and fees. The population of this study consisted 54 companies participated in the Initial Public Offering (IPO) were listed on Indonesia Stock Exchange (IDX) 2021. sample was taken using purposive sampling method obtain a 42 companies. uses quantitative data a...