THE EFFECTS OF COMPANY SIZE, COMPANY RISK AND AUDITOR’S REPUTATION ON TENURE: AN ARTIFICIAL ROTATION TESTING

THE EFFECTS OF COMPANY SIZE, COMPANY RISK AND AUDITOR’S REPUTATION ON TENURE: AN ARTIFICIAL ROTATION TESTING

This study aims to empirically examine the effects of firms’ size, firms’ risk, and auditors’ reputations on tenure in an artificial rotation. The phenomenon of artificial auditor (audit firm) rotations in Indonesia is an interesting topic, deserving further study. Artificial auditor rotations indic...

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Bibliographic Details
Main Authors: Junaidi, Novia Nurul Khasanah, Nurdiono
Format: Article
Language:English
Published: Universitas Gadjah Mada 2016-09-01
Series:Journal of Indonesian Economy and Business
Subjects:
tenure
rotation
size
reputation
quality
Online Access:https://journal.ugm.ac.id/jieb/article/view/23269

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