An Empirical Analysis of Auditor's Industry Specialization, Auditor's Independence and Audit Procedures on Audit Quality: Evidence from Indonesia

Sarwoko, Iman; Agoes, Sukrisno

doi:10.1016/j.sbspro.2014.11.077

Cited by 42 publications

(52 citation statements)

References 11 publications

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“…This contrasts with the results of many previous studies [6,13,21,29,32] which found no evidence that specialization auditor positive effect on audit quality.…”

Section: Analysis Of the Relationship Between Specialization Auditor contrasting

confidence: 99%

Audit Specialization and Audit Quality: The Role of Client’s Business Strategy

Sari¹

2018

KSS

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This study examines how client business strategies moderate the relationship between specialist industry auditors and audit quality. The results show that auditor specialization negatively affects the audit quality, and client's business strategy negatively affects (weakens) the negative relationship between auditor specialization with auditor quality. These test results support the hypothesis of reduced knowledge gap.

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“…This contrasts with the results of many previous studies [6,13,21,29,32] which found no evidence that specialization auditor positive effect on audit quality.…”

Section: Analysis Of the Relationship Between Specialization Auditor contrasting

confidence: 99%

Audit Specialization and Audit Quality: The Role of Client’s Business Strategy

Sari¹

2018

KSS

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“…99;ISA No. 240;Perols and Lougee, 2011;Franceschetti and Koschtial, 2012;Sarwoko and Agoes, 2014 (Pustylnick, 2011;Fanceschetti and Koschtial, 2012;Nia, 2015;Mahama, 2015 (Pustylnick, 2011;Nia, 2015;Mahama, 2015) . Lennox et al, 2014;Ettredge et al, 2014;Noor et al, 2015;Ching et al, 2015) ‫ج (Johnstone et al, 2014;Kwon et al, 2014;Ball et al, 2015;Omid, 2015) (Saladrigues and Grano, 2014;Wudu, 2014;Tyokoso and Tsegba, 2015;Birjandi et al,2015;Caskey and Laux, 2015) .…”

Section: ‫البعض‬ ‫اتفق‬ ‫فقد‬ ‫اجعة‬ ‫المر‬ ‫جودة‬ ‫قياس‬ ‫كيفية‬ ‫بشmentioning

confidence: 99%

دراسة واختبار العلاقة بین جودة المراجعة الخارجیة وخلو القوائم المالیة للشرکات المقیدة بالبورصة المصریة من الغش

على¹

2017

مجلة الاسکندریة للبحوث المحاسبیة

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 1 -‫ال‬ ‫مقدمة:‬ ‫نتيجة‬ ‫أدت‬ ‫التي‬ ‫و‬ ‫ة،‬ ‫األخير‬ ‫اآلونة‬ ‫في‬ ‫المالية‬ ‫ائم‬ ‫بالقو‬ ‫الغش‬ ‫حاالت‬ ‫ار‬ ‫لتكر‬ ‫سوق‬ ‫في‬ ‫المصالح‬ ‫أصحاب‬ ‫ثقة‬ ‫وفقدان‬ ‫الدول،‬ ‫بعض‬ ‫فى‬ ‫الشركات‬ ‫من‬ ‫العديد‬ ‫النييار‬ ‫المال،‬ ‫أس‬ ‫ر‬ ‫الحاجة‬ ‫ادت‬ ‫ز‬ ‫عممية‬ ‫اىة‬ ‫ونز‬ ‫سالمة‬ ‫لضمان‬ ‫فاعمة‬ ‫آلية‬ ‫عمى‬ ‫لالعتماد‬ ‫عمى‬ ‫الثقة‬ ‫إضفاء‬ ‫يمكن‬ ‫حتى‬ ‫المالية،‬ ‫ائم‬ ‫القو‬ ‫إعداد‬ ‫يادة‬ ‫وز‬ ‫معمومات‬ ‫من‬ ‫تحتويو‬ ‫ما‬ ‫عمييا‬ ‫االعتماد‬ ‫إمكانية‬ (Okolie and Izedonmi, 2014; Rahimi and Amini, 2015; Goodwin and Wu, 2015) ، ‫الذي‬ ‫األمر‬ ‫وىو‬ ‫من‬ ‫تأييده‬ ‫تم‬ ‫(الصيرفي،‬ ‫اسات‬ ‫الدر‬ ‫بعض‬ ‫جانب‬ 2015 ‫المطيف،‬ ‫عبد‬ ، 2015 ‫األعمال‬ ‫بيئة‬ ‫في‬ ) ‫ية.‬ ‫المصر‬ ‫المينية‬ ‫الممارسة‬ ‫و‬

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“…In this context, Kim In addition, Anis (2014) and Sarwoko & Agoes(2014) recognized the presence of a positive effect for auditor's independence on the quality of the audit process, which can be attributed to the increased auditor's ability to choose and apply relevant audit procedures in a more objective and unbiased manner, which in turn results in increasing the probability for detecting material misstatements in the financial statements and accordingly enhancing the audit quality.…”

Section: Determinants Of Audit Quality Related To the Auditor And Audmentioning

confidence: 99%

إطار مقترح للأبعاد المهنیة لجودة التدقیق فی مصر فی ضوء إطار جودة التدقیق الصادر عن Iaasb (باللغة الإنجلیزیة).

شحاته¹,

فضالي²

2017

مجلة کلیة التجارة للبحوث العلمیة.جامعة الإسکندریة

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Given the importance of the professional implications of the general framework issued by the IAASB in 2013, a need for further analysis of the most important dimensions of the audit quality as suggested by the IAASB emerged. This research attempted to recognize the audit quality dimensions proposed by the general framework, in order to be able to identify the main determinants of audit quality proposed by the framework from three different perspectives; the audit firm perspective, the client perspective, and the professional practicing environment perspective. Afterwards the research aimed to tailor a similar framework that suits the Egyptian environment by identifying the professional dimensions of audit quality in Egypt based on both; the literature point of view and the general framework of 2013 suggestions. A descriptive type of research is conducted, relying on secondary data, and a qualitative analysis took place to end up with a suggested framework for the Egyptian context along with a direction to the most important research areas in the field of audit quality in Egypt now and in the future.

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An Empirical Analysis of Auditor's Industry Specialization, Auditor's Independence and Audit Procedures on Audit Quality: Evidence from Indonesia

Cited by 42 publications

References 11 publications

Audit Specialization and Audit Quality: The Role of Client’s Business Strategy

Audit Specialization and Audit Quality: The Role of Client’s Business Strategy

دراسة واختبار العلاقة بین جودة المراجعة الخارجیة وخلو القوائم المالیة للشرکات المقیدة بالبورصة المصریة من الغش

إطار مقترح للأبعاد المهنیة لجودة التدقیق فی مصر فی ضوء إطار جودة التدقیق الصادر عن Iaasb (باللغة الإنجلیزیة).

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