Independence, Professional Skepticism, And Audit Quality: The Moderating Role Of Audit Fees by Juliyanti Sidik Tjan, Muslim Muslim, Andriani Alimin, Muh Yamin Noch, Yaya Sonjaya

Subjects: “…independence; professional skepticism; audit quality; audit fees.…”
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AUDITOR CHARACTERISTICS AND AUDIT OPINION: DOES AFFECT THE AUDIT REPORT LAG? by Ni Kadek Lita Dwiyanti, Ni Wayan Rustiarini, Ni Putu Shinta Dewi

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Audit committee effectiveness, internal audit function and sustainability reporting practices by Zainabu Tumwebaze, Juma Bananuka, Twaha Kigongo Kaawaase, Caroline Tirisa Bonareri, Fred Mutesasira

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Association between corporate governance, audit industry specialization and audit fees. by Chew, Gim Leong., Toh, Boon Kwang., Yeo, Qiao Ling.

“…Our study examines the association between corporate governance, audit industry specialization and audit fees. Findings on the relationship between corporate governance and audit fees are inconclusive and conflicting. …”
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Auditing in the operating system environmrnt : an exploratory research on embedded audit modules. by Goh, Kay Yiong., Tang, Puay Ling., Tham, Wai Lum.

Subjects: “…DRNTU::Business::Auditing…”
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PENGARUH LAMA PERIKATAN AUDIT TERHADAP KUALITAS AUDIT DI INDONESIA by , DEWI NIARA ASTUTI, , Drs. Sugiarto, M.Acc., MBA, CMA.

“…Conflict of interest between financial statement user and management as financial statement maker emerge the need of financial statement audit. To maintain quality of audit performed by auditors, 10 generally accepted audit standards adopted, two of them are independence in mental attitude and sufficient understanding of the entity. …”

Program audit investigasi dan laporan audit investigasi berbasis SPKN by , RAHAYU, Himawati, , Dr. Indra Bastian, MBA

The impact of audit market concentration on audit quality: evidence from Indonesia by Mutiara Clarina, Fitriany Fitriany

“…This study examines the impact of audit market concentration on audit quality when regulation about mandatory audit firm rotation are applied in Indonesia. …”
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Non-audit Services, Audit Firm Tenure And Earnings Management In Malaysia by Bamahros, Hasan Mohammed, Wan Hussin, Wan Nordin

“…The results suggest that longer audit firm tenure reduces earnings management. However, the magnitude of non-audit fees exacerbates earnings management. …”
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Non-audit services, audit firm tenure and earnings management in Malaysia by Bamahros, Hasan Mohammed, Wan Hussin, Wan Nordin

“…The main objective of this study is to investigate the association of auditor-provided non audit services and audit firm tenure with earnings management in Malaysian public listed firms.Two measurements, namely, discretionary current accruals based on the performance-adjusted model developed by Ashbaugh, LaFond and Mayhew (2003) and discretionary total accruals based on the modified Jones model (1991), are employed to estimate the level of earnings management.Our sample consists of 525 companies for financial year 2009.The results suggest that longer audit firm tenure reduces earnings management.However, the magnitude of non-audit fees exacerbates earnings management.Based on the empirical evidence, any attempt to legislate audit firm rotation in Malaysia is unwarranted. …”
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Follow-up audit as an accountability mechanism of public sector performance auditing by Umor, Sarimah, Zakaria, Zarina Ashikin, Sulaiman, Noor Adwa

“…Public sector performance auditing poses significant role in appraising the accountability of government through monitoring the operation of public power, especially how public resources are being used.In parallel, follow-up audit appear to be important to recheck on the responsiveness of auditee towards audit recommendation on various issues raised pertaining to improper use of public fund.Lack of audit follow-up may cause a problem to measure the real value of performance audit and expected results of audit recommendation. …”
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Related party transactions and audit fees: the role of the internal audit function by Al-Dhamari, Redhwan Ahmed, Al-Gamrh, Bakr, Ku Ismail, Ku Nor Izah, Saad @ Ismail, Samihah

“…Related party transactions (RPTs) are viewed as genuine transactions that rationally fulfil other economic demands of a company.However, RPTs can also be used to transfer wealth from minority shareholders to controlling shareholders.The existence of such transactions may deteriorate financial reporting quality, increase audit risk, and as a result increase audit fees.This study examines the relationship between RPTs and audit fees in Malaysia, where ownership is often concentrated within a controlling family and corporate governance mechanisms are poor.It also investigates the moderating effect of the internal audit function (IAF) on this relationship.We find that external auditors base their fees on the types of RPTs undertaken. …”
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Audit committee characteristics and its role in monitoring internal audit function by Mohamad Nor, Mohamad Naimi, Ishak, Suhaimi

“…The importance of internal audit as internal governance mechanism has been emphasized in the Malaysian Code of Corporate Governance (MCCG) where the companies should establish the internal audit function. …”
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Application of Computer-Assisted Audit Tools and Techniques (CAATTs) in audit firms by Ghani, Rusman, Rosli, Khairina, Ismail, Noor Azizi, Saidin, Siti Zabedah

“…This paper explores the application of Computer-Assisted Audit Tool and Techniques (CAATTs) and the reasons for the use of CAATTs application among audit firms in Malaysia. …”
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INTERACTIVE EFFECT OF AUDIT FIRM AND AUDIT COMMITTEE MEDIATED BY AUDIT PROCESS ON FRAUDULENT FINANCIAL REPORTING RISKS OF LISTED FIRMS IN NIGERIA by Kabiru Sani Aminu, Ishaya Luka Chechet, Ibrahim Yusuf, Tijjani Bashir Musa

Subjects: “…Audit Firm…”
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DOES THE ROTATION OF HEAD OF AUDIT OFFICE ACROSS OFFICES IMPACT AUDIT QUALITY? STUDY CASE OF THE AUDIT BOARD OF REPUBLIC OF INDONESIA by Nurul Komalasari

Subjects: “…Audit quality…”
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EDP: controls and auditing / by 193089 Porter, W. Thomas

Subjects: “…Auditing…”

Management control and auditing

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Project auditing methodology / by Turner, W. S. (William S.), 1935-

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Auditing : concepts and standards/ by 182626 Ricchiute, David N.

Subjects: “…Auditing…”