This paper investigates the effect of non-audit services on audit quality. Following the announcement of the requirement to disclose non-audit fees, approximately one-third of UK quoted companies disclosed before the requirement became effective. Whilst distressed companies were more likely to disclose early, auditor size, directors’ shareholdings and non-audit fees were not signiŽ cantly corre...

According to a method of earnings management activities that administrators can manage reported earnings from the definition of real activity. In particular they can be located across time and activities in a way that accounting period to achieve a certain revenue target. Conservative attitudes of auditors in presenting their views about the independence of the auditor can considered as a remar...

Extant research typically uses a variation of Big N auditor, discretionary accruals, audit fees, accrual quality, going-concern opinions, or meet or beat the quarterly earnings target as a proxy for audit quality. We provide evidence on the construct validity of these measures by evaluating whether they are able to successfully predict alleged audit deficiencies in engagements that are the subj...

This study examines the effect of audit firm size, period, and rotation on quality. The data come from annual reports infrastructure, utilities transportation companies listed Indonesia Stock Exchange (IDX) 2016 to 2020. sampling method used is purposive sampling. A sample 267 was obtained based method. analysis technique logistic regression with SPSS software. study's results confirm agency th...