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PENGARUH MASA PERIKATAN AUDIT, ROTASI KAP, UKURAN PERUSAHAAN KLIEN, DAN UKURAN KAP PADA KUALITAS AUDIT
16 references·2 citing·44 second hop
PENGARUH MASA PERIKATAN AUDIT, ROTASI KAP, UKURAN PERUSAHAAN KLIEN, DAN UKURAN KAP PADA KUALITAS AUDIT (2014)PENGARUH MASA PERIKATAN AUDIT, ROTASI KAP…Audit Office Size, Audit Quality, and Audit Pricing (2010)Audit Office Size, Audit Qual…Big 4 Office Size and Audit Quality (2009)Big 4 Office Size and Audit Q…Mandatory audit firm rotation and audit quality (2008)Mandatory audit firm rotation…Does Increased Audit Partner Tenure Reduce Audit Quality? (2008)Does Increased Audit Partner …The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions (2007)The Relationship between Audi…Audit Partner Tenure and Audit Quality (2006)Audit Partner Tenure and Audi…Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China (2005)Financial Statement Frauds an…Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market (2004)Does Auditor Quality and Tenu…Independence in Appearance and in Fact: An Experimental Investigation* (2003)Independence in Appearance an…Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation? (2003)Exploring the Term of the Aud…Audit Quality and the Pricing of Discretionary Accruals (2003)Audit Quality and the Pricing…Audit‐Firm Tenure and the Quality of Financial Reports* (2002)Audit‐Firm Tenure and the Qua…The international debate over mandatory auditor rotation: a conceptual research framework (1999)The international debate over…The Impossibility of Auditor Independence (1997)The Impossibility of Auditor …Auditor size and audit quality (1981)Auditor size and audit qualityTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…Pengaruh Workload, Spesialisasi Auditor, Rotasi Auditor, Dan Komite Audit Terhadap Kualitas Audit (2021)Pengaruh Workload, Spesialisa…The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality (2019)The Effect of Audit Tenure, A…Fairness and preference (1979)Explaining the Identifiable Victim Effect (1997)Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects (2007)Truth-telling by Third-party Auditors and the Response of Polluting Firms: Experimental Evidence from India* (2013)A Review of the Archival Literature on Audit Partners (2017)The Nature of the Firm (1937)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Pricing of Audit Services: Theory and Evidence (1980)Agency Problems and Residual Claims (1983)Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC* (1996)Agency Problems, Auditing, and the Theory of the Firm: Some Evidence (1983)Earnings Management During Import Relief Investigations (1991)Econometric Analysis of Cross Section and Panel Data (2001)Performance matched discretionary accrual measures (2005)National and Office‐Specific Measures of Auditor Industry Expertise and Effects on Audit Quality (2009)Can Big 4 versus Non-Big 4 Differences in Audit-Quality Proxies Be Attributed to Client Characteristics? (2010)Detecting Earnings Management. (1995)Audit Committee Quality and Internal Control: An Empirical Analysis (2005)A Framework for Understanding and Researching Audit Quality (2011)Earnings management to avoid earnings decreases and losses (1997)The Effect of Audit Quality on Earnings Management* (1998)Corporate governance, accounting and finance: A review (2010)Audit Quality: Insights from the Academic Literature (2012)Detecting Earnings Management (2012)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors (2002)Do Nonaudit Services Compromise Auditor Independence? Further Evidence (2003)The Effect of Audit Committee Expertise, Independence, and Activity on Aggressive Earnings Management (2004)What do we know about audit quality? (2004)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Law and Finance (1998)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Auditor Tenure and Perceptions of Audit Quality (2005)Corporate Social Responsibility and Credit Ratings (2013)Value Relevance of FAS No. 157 Fair Value Hierarchy Information and the Impact of Corporate Governance Mechanisms (2010)Auditor-Provided Nonaudit Services and Audit Effectiveness and Efficiency: Evidence from Pre- and Post-SOX Audit Report Lags (2012)Office Size of Big 4 Auditors and Client Restatements (2012)Evidence of assurance enhancing the quality of voluntary environmental disclosures: an empirical analysis (2011)Female Auditors and Accruals Quality (2013)Does voluntary carbon disclosure reflect underlying carbon performance? (2014)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1981Auditor size and audit quality5,862 cited
  • 2003Exploring the Term of the Auditor-Client Relationship and the Quality of Earnings: A Case for Mandatory Auditor Rotation?1,493 cited
  • 2009Big 4 Office Size and Audit Quality1,276 cited
  • 2002Audit‐Firm Tenure and the Quality of Financial Reports*1,066 cited
  • 2006Audit Partner Tenure and Audit Quality969 cited
  • 2004Does Auditor Quality and Tenure Matter to Investors? Evidence from the Bond Market808 cited
  • 2010Audit Office Size, Audit Quality, and Audit Pricing610 cited
  • 2003Audit Quality and the Pricing of Discretionary Accruals453 cited
  • 1997The Impossibility of Auditor Independence396 cited
  • 2007The Relationship between Auditor Tenure and Audit Quality Implied by Going Concern Opinions377 cited
  • 2008Mandatory audit firm rotation and audit quality214 cited
  • 2008Does Increased Audit Partner Tenure Reduce Audit Quality?172 cited
  • 2003Independence in Appearance and in Fact: An Experimental Investigation*170 cited
  • 2005Financial Statement Frauds and Auditor Sanctions: An Analysis of Enforcement Actions in China

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115 cited
  • 1999The international debate over mandatory auditor rotation: a conceptual research framework98 cited
  • Cited by

    • 2019The Effect of Audit Tenure, Audit Rotation, Audit Fee, Accounting Firm Size, and Auditor Specialization to Audit Quality40 cited
    • 2021Pengaruh Workload, Spesialisasi Auditor, Rotasi Auditor, Dan Komite Audit Terhadap Kualitas Audit21 cited