A meta-analysis approach for determinants of effective factors on audit quality

Salehi, Mahdi; Mahmoudi, Mohamad Reza Fakhri; Gah, Ali Daemi

doi:10.1108/jaee-03-2018-0025

Cited by 73 publications

(89 citation statements)

References 106 publications

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“…One of the potentialities for inconsistent findings of this paper, in comparison to previous outcomes, might come from the business environment of the Tehran stock exchange. For instance, CEO ability [71], auditor characteristics [15], and ownership structure [72] are among the effective factors on firm performance in the Iran market environment. Therefore exclusion of these explanatory variables may result in a different conclusion.…”

Section: Discussionmentioning

confidence: 99%

The Effect of Intellectual Capital and Board Characteristics on Value Creation and Growth

Salehi

Zimon

2021

Sustainability

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The present study evaluates the relationship between intellectual capital and corporate board characteristics on value creation and growth. Different work experiences and education were two indexes of intellectual capital, and gender diversity was the only characteristic of board members. The study’s statistical population includes companies listed on the Tehran Stock Exchange during 2012–2018. Panel data regression models were employed to elucidate the relationship between research variables. The obtained results indicated that the intellectual capital of the board members of companies listed on the Tehran Stock Exchange does not affect companies’ value and growth. According to the results, appointing female managers should not be dependent on firm growth because gender diversity does not affect the value creation and growth of companies listed on the Tehran Stock Exchange.

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Section: Discussionmentioning

confidence: 99%

The Effect of Intellectual Capital and Board Characteristics on Value Creation and Growth

Salehi

Zimon

2021

Sustainability

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“…The Australian evidence supports a positive relationship between audit partner tenure and audit quality (Fargher et al, 2008). Based on the meta-analysis approach, Salehi et al (2018) observed that there is no significant relationship between auditor tenure and audit quality.…”

Section: Related Literature and Hypothesis Developmentmentioning

confidence: 92%

Audit partner rotation, and its impact on audit quality: Evidence from India

Mohapatra

Dayanandan

Kuntluru

et al. 2021

Cogent Economics & Finance

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Using multiple indicators of audit quality, the study examines the impact of audit partner rotation on audit quality in India based on 1,694 firm years for the period of 2011-2017 when the institutional set up for audit partner rotation was voluntary. The empirical results indicate that the audit partner rotation had no significant impact on audit quality as measured by discretionary accruals and going concern audit opinion. The study finds that other factors like loss year, size of the firm, value, leverage have a statistically significant impact on audit quality. The empirical results also indicate an inverse relationship between audit fees and audit partner rotation implying, price-cutting of the audit. The findings are important to regulators regarding the significance of audit partner rotation in enhancing audit quality.

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“…Hamid, (2013) states that a short alliance period makes auditors short of time to understand the client's business environment so that they are less able to better assess information. The results of research by Salehi et al, (2019), Junaidi et al, (2012), and Siregar et al, (2012) tenure audit affect audit quality. Refers to the results of research that has been done, the hypothesis is audit tenure positively affects audit quality.…”

Section: Introductionmentioning

confidence: 98%

Influence of Competence, Independence, Spiritual Quotient, Emotional Quotient, and Audit Tenure on Audit Quality

Wicaksono

Mispiyanti

2021

J. Accounting

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Audit quality is the probability of an assessment given by the auditor about the discovery of a violation in the client's accounting system and reports the violation. The purpose of this study is to obtain empirical evidence of competence, independence, spiritual quotient, emotional quotient, and audit tenure variables on audit quality. This research is quantitative. The population in this study is the Public Accountant Office in Yogyakarta with the sample selection method that is convenience sampling. The data is taken from respondents' responses to positive and negative statements contained in the questionnaire. Data processing and hypothesis testing techniques using SPSS version 22. The results of this study prove that competence, independence, spiritual quotient, emotional quotient, and audit tenure have a significant positive effect on audit quality. This shows that an auditor must have good personal quality, adequate knowledge, and special expertise in his field, not influenced by other parties, and is obliged to be honest not only to the management and owners of the company but also users of financial statements, have a spiritual and emotional good, and a deeper and more complete understanding of the company's operational activities, along with the increase in the number of years of the audit engagement with the company so that it has an impact on the quality of audits produced.

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A meta-analysis approach for determinants of effective factors on audit quality

Cited by 73 publications

References 106 publications

The Effect of Intellectual Capital and Board Characteristics on Value Creation and Growth

The Effect of Intellectual Capital and Board Characteristics on Value Creation and Growth

Audit partner rotation, and its impact on audit quality: Evidence from India

Influence of Competence, Independence, Spiritual Quotient, Emotional Quotient, and Audit Tenure on Audit Quality

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