This study investigates the nature and extent to which managerial attitudes influence fraud risk perceptions, observations and experiences of audit partners. Using a sample of 5,603 client acceptance and audit continuance assessments at a Big Four audit firm in the Netherlands, this study finds that: (1) manager integrity, honesty, and ethics are considered by audit partners to be of highest im...

the purpose of this study was to investigate the effect of thequasi-state ownership of the stock exchange in the ratio of short-termand long-term yhay circle is one of the string str in this study usingdata from 51 companies accepted has been used in the tehran stockexchange. methods of statistical analysis in this study, the correlationof the q rgr million via software using the excel, spss18,...

In this paper, we demonstrate that bad audit behavior is transmitted through the teamwork experience of individual auditors. We find that auditors who have previously worked in a team (team auditors) with those who are sanctioned by the regulators for audit failure (contagious auditors) are more likely to issue lenient audit opinions, and their audited accounting numbers are more likely to be d...

Penelitian ini bertujuan untuk mengidentifikasi pengaruh ukuran perusahaan, profitabilitas, solvabilitas , opini auditor dan reputasi kantor akuntan publik terhadap audit delay . Variabel independen dalam penelitian adalah publik. dependen Populasi seluruh perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019-2021. Periode dilakukan 3 tahun. Teknik penentuan samp...

This study aims to determine the factors that affect firm’s performance. The samples used in this were banking companies registered on Indonesian Stock Exchange (IDX) during period 2016 – 2021. independent variables are board meetings, audit committee, managerial ownership, institutional leverage, and firm size. dependent variable was performance measured by ROE. 13 selected using purposive sam...

Purpose – This study aims to investigate the potential threats independence of an auditor who provides both auditing and non-audit services (NAS), in terms credibility confidence audit quality.
 
 Design/methodology/approach In this study, we first replicate results Campa Donnelly (2016) using hand-collected publicly available data for a sample 91 Italian manufacturing publi...

This study aims to analyze the effect of corporate governance on transparency as measured by stock return synchronicity. The variables used are board size (commissioner), big4 audit, institutional ownership, market book, volatility firm fundamentals, leverage, and size. uses a quantitative approach with multiple linear analysis models. sample non-financial business entities listed Indonesia Sto...