An empirical analysis of auditor's industry specialization, auditor's independence and audit procedures on audit quality: Evidence from Indonesia
This study aims to investigate the influence of auditor's industry specialization, auditor's independence and audit procedures to detect fraud towards audit quality.This study applies explanatory research in which questionnaires and interviews serve as the primary data.The sample of this s...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
Elsevier Ltd.
2014
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| Subjects: | |
| Online Access: | https://repo.uum.edu.my/id/eprint/13388/1/37.pdf |
| _version_ | 1825803176346910720 |
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| author | Sarwoko, Iman Agoes, Sukrisno |
| author_facet | Sarwoko, Iman Agoes, Sukrisno |
| author_sort | Sarwoko, Iman |
| collection | UUM |
| description | This study aims to investigate the influence of auditor's industry specialization, auditor's independence and audit procedures to detect fraud towards audit quality.This study applies explanatory research in which questionnaires and interviews serve as the primary data.The sample of this study is 50 public accounting firms which are registered in the Indonesian capital market.The results of this study depicted that auditor's industry specialization and auditor's independence have significant influence on the implementation of audit procedures to detect fraud, and the auditor's industry specialization, auditor's independence, and audit procedures to detect fraud have significant influence on the audit quality. Such results indicate that the measures to enhance audit quality can be taken by means of developing a competency in auditor's industry specialization, promoting auditor's independent mental attitude and implementing sufficient audit procedures to detect material fraud in a financial statements audit. |
| first_indexed | 2024-07-04T05:52:33Z |
| format | Conference or Workshop Item |
| id | uum-13388 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T05:52:33Z |
| publishDate | 2014 |
| publisher | Elsevier Ltd. |
| record_format | eprints |
| spelling | uum-133882016-04-18T06:46:59Z https://repo.uum.edu.my/id/eprint/13388/ An empirical analysis of auditor's industry specialization, auditor's independence and audit procedures on audit quality: Evidence from Indonesia Sarwoko, Iman Agoes, Sukrisno HF5601 Accounting This study aims to investigate the influence of auditor's industry specialization, auditor's independence and audit procedures to detect fraud towards audit quality.This study applies explanatory research in which questionnaires and interviews serve as the primary data.The sample of this study is 50 public accounting firms which are registered in the Indonesian capital market.The results of this study depicted that auditor's industry specialization and auditor's independence have significant influence on the implementation of audit procedures to detect fraud, and the auditor's industry specialization, auditor's independence, and audit procedures to detect fraud have significant influence on the audit quality. Such results indicate that the measures to enhance audit quality can be taken by means of developing a competency in auditor's industry specialization, promoting auditor's independent mental attitude and implementing sufficient audit procedures to detect material fraud in a financial statements audit. Elsevier Ltd. 2014 Conference or Workshop Item PeerReviewed application/pdf en cc_by_nc_nd https://repo.uum.edu.my/id/eprint/13388/1/37.pdf Sarwoko, Iman and Agoes, Sukrisno (2014) An empirical analysis of auditor's industry specialization, auditor's independence and audit procedures on audit quality: Evidence from Indonesia. In: International Conference on Accounting Studies (ICAS) 2014, 18 - 19 August 2014, Putra World Trade Centre, Kuala Lumpur. http://dx.doi.org/10.1016/j.sbspro.2014.11.077 doi:10.1016/j.sbspro.2014.11.077 doi:10.1016/j.sbspro.2014.11.077 |
| spellingShingle | HF5601 Accounting Sarwoko, Iman Agoes, Sukrisno An empirical analysis of auditor's industry specialization, auditor's independence and audit procedures on audit quality: Evidence from Indonesia |
| title | An empirical analysis of auditor's industry specialization, auditor's independence and audit procedures on audit quality: Evidence from Indonesia |
| title_full | An empirical analysis of auditor's industry specialization, auditor's independence and audit procedures on audit quality: Evidence from Indonesia |
| title_fullStr | An empirical analysis of auditor's industry specialization, auditor's independence and audit procedures on audit quality: Evidence from Indonesia |
| title_full_unstemmed | An empirical analysis of auditor's industry specialization, auditor's independence and audit procedures on audit quality: Evidence from Indonesia |
| title_short | An empirical analysis of auditor's industry specialization, auditor's independence and audit procedures on audit quality: Evidence from Indonesia |
| title_sort | empirical analysis of auditor s industry specialization auditor s independence and audit procedures on audit quality evidence from indonesia |
| topic | HF5601 Accounting |
| url | https://repo.uum.edu.my/id/eprint/13388/1/37.pdf |
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