Audit quality following the Public Company Accounting Oversight Board’s operation

Chiu, She Chih; Chien, Chin Chen; Lin, Hsuan Chu

doi:10.1108/cg-02-2017-0026

Cited by 6 publications

(6 citation statements)

References 38 publications

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“…Changes in audit regulations have heightened the importance of quality control review within the audit firm for achieving high audit quality (Casterella et al, 2009;Schafer, 2011;AICPA, 2014;Chiu, Chien & Lin, 2017). A quality control process must be in place within the audit firm for continuous quality control monitoring and the reports issued by the auditors must be reliable, useful and timely (CAQ, 2014).…”

Section: Audit Process and Its Influence On Audit Qualitymentioning

confidence: 99%

People and Audit Process Attributes of Audit Quality: Evidence From Malaysia

Sulaiman¹,

Shahimi²,

Singh³

2019

MAR

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This study seeks to add to understanding of the concept and attributes of audit quality from the perspective of those responsible for delivery audit services, the auditors, as a key constituent group in the auditing system. The study surveyed two groups of external auditors (group 1- audit partners and managerial level and, group 2 - senior auditors and junior auditors), as a basis to compare their perceptions on important of auditors and audit process attributes in achieving audit quality in practice. The study was conducted in the form of a survey, with data being gathered via questionnaire. Returned surveys from external auditors yielded a 37% response rate. Overall, top 5 highest rated attributes of audit quality reported to be most important in determining audit quality are: compliance with the International Standard Quality Control (ISCQ) 1, obtaining credible and sufficient audit evidence, technical expertise of audit team, audit work meeting the audit firms’ quality standards, and competency of the audit team. Further analysis shows that the two groups of respondents have differential views on attributes of audit quality in practice. Group 1 perceived attributes of audit quality are related to auditor’s assessment of risk and internal quality review procedures within the audit firm. In comparison, group 2 perceived auditors’ competency and compliance with relevant standards as indicators of audit quality. This study suggests differences in underlying view about attributes audit quality in practice by the two groups of auditors. Public accounting firms might be interested to understand such underlying differences so that efforts in improving audit quality in practice would be focusing on the key attributes that perceived to be important on delivery high-quality audit services. This study is significant by extending the literature on audit quality and also provides useful input to public accounting firms in improving audit quality in practice.

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Section: Audit Process and Its Influence On Audit Qualitymentioning

confidence: 99%

People and Audit Process Attributes of Audit Quality: Evidence From Malaysia

Sulaiman¹,

Shahimi²,

Singh³

2019

MAR

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“…As it involves one of the big five auditors, Arthur Anderson, United States Securities and Exchange Commission develops Sarbanes Oxley Act (SOX) as a guide to improve controlling and monitoring function, business ethic and regulatory enhancement. It includes improving the role of auditor and regulator (Chiu et al , 2017; Landsman et al , 2009; Millar and Bowen, 2011; Petra and Loukatos, 2009). After SOX implementation, most firms shift earnings management from the accrual method to the real manipulation one (Cohen et al , 2008).…”

Section: Introductionmentioning

confidence: 99%

Crime rate, real earnings management and managerial ability

Simamora

2021

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Purpose This paper aims to examine the effect of managerial ability (MA) on real earnings management and the effect of real earnings management by higher ability managers on future profitability, at a different level of the crime rate. Design/methodology/approach The research sample includes 864 manufacturing firms-years listed on the Indonesian Stock Exchange. MA uses an efficiency score by data envelopment analysis. Real earnings management is measured by abnormal activities. The crime rate is measured by logarithm natural of the number of crimes per 100.000 citizens in the region where the firm is headquartered. Data analysis uses fixed-effect regression. Findings MA increases real earnings management in the region where the firm is headquartered with a higher crime rate while MA will reduce real earnings management in the region where the firm is headquartered with a lower crime rate. Also, real earnings management by higher-ability managers gives a signal of better future profitability in the region where the firm is headquartered with a lower crime rate. Originality/value This research contributes to filling the previous gap of managerial characteristics ability-related on real earnings management by providing regional crime rate as a determinant factor of managers’ ethical behavior. This research is the first one to considers the regional crime rate treatment to the relationship between MA and real earnings management especially in Indonesia. This research also provides new evidence of efficient real earnings management for a lower crime rate group of samples to give a signal of better future profitability.

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“…Tujuan dalam literature artikel adalah 1) Untuk mengetahui peran kualitas audit dalam memoderasi efek dari konflik keagenan prinsipal-principal, dan 2) Untuk mengetahui kompetensi kompetensi auditor dan independensinya terhadap kualitas audit. (Sulaiman, 2016), (Reheul et al, 2017), (Safdar et al, 2019) 2 Kuantitatif 23 52.3 (Fu et al, 2015), (Salehi et al, 2016), (ZGARNI et al, 2016), (Jung et al, 2016), (Alzoubi, 2016), (Amiruddin et al, 2016), (Brown et al, 2016), (Salehi et al, 2017), (Chiu et al, 2017), (Hoag et al, 2017), (Mousavi Shiri et al, 2018), Kusumawati & Syamsuddin, 2018), (Coffie et al, 2018), (Ocak & Can, 2019), (Kalanjati et al, 2019), (Salehi, Komeili, et al, 2019), (Orazalin & Akhmetzhanov, 2019), (Salehi, Fakhri Mahmoudi, et al, 2019), (Tessema, 2020), (Sitanggang et al, 2020), (Yeung & Lento,4,5 11,4 11,4 2,3 4,5 2,32,32,3 9,1 4,5 2,32,32,3 4,54,5 2,3 4,5 2,3 4,5 2,3 4,5 2,32,3 2,3 2, Dari tabel di atas menunjukkan bahwa sebagian besar literature menggunakan jenis penelitian kuantitatif yaitu sebanyak 23 literatur (52,3%), selanjutnya literatur dengan jenis penelitian empiris sebanyak 8 literatur (18...…”

Section: Metode Penelitianunclassified

“…(Salehi et al, 2016);(ZGARNI et al, 2016);(Jung et al, 2016);(Kaawaase et al, 2016);(Alfraih, 2016);(Alzoubi, 2016);(Brown et al, 2016);(Salehi et al, 2017);(Chiu et al, 2017);(Reheul et al, 2017);(Fernando & Thevaranjan, 2017);(Anis, 2017);(Mutakkin et al, 2017); dan(Hoag et al, 2017) …”

mentioning

confidence: 99%

Studi Literatur Kualitas Audit Kantor Akuntan Publik Dalam Perspektif Homo Islamicus

Saputra

Siregar²

2022

JIEI

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This study reviews the literature related to the analysis of the audit quality of public accounting firms in the perspective of Homo Islamicus. This study aims to analyze the role of audit quality in moderating the effects of principal-principal agency conflict and to analyze auditor competence and independence on audit quality. This type of research is descriptive qualitative research with a literature study approach that comes from books, literature, and library materials related to the purpose of this research. This literature research was conducted during the 2015-2020 period on 44 published fulltext literature. The results of this study indicate that in relation to the audit quality of public accounting firms in a homo Islamic perspective, it shows that auditors from different countries tend to have different attitudes and cultures, such as incentives, perceptions, and behaviors of auditors, clients, and users of financial statements in different countries. there is a difference. This shows that the reports presented are more varied over time. In addition, this study finds that there is some evidence of a relationship between individualism and litigation, and the auditor's consideration of doing additional audit work.

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Audit quality following the Public Company Accounting Oversight Board’s operation

Cited by 6 publications

References 38 publications

People and Audit Process Attributes of Audit Quality: Evidence From Malaysia

People and Audit Process Attributes of Audit Quality: Evidence From Malaysia

Crime rate, real earnings management and managerial ability

Studi Literatur Kualitas Audit Kantor Akuntan Publik Dalam Perspektif Homo Islamicus

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