Audit Services Fee, Non-Audit Services and the Reliability of Earnings

Malek, Mazrah; Saidin, Saidatunur Fauzi

doi:10.7763/ijtef.2013.v4.297

Cited by 6 publications

(5 citation statements)

References 38 publications

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“…DeFond and Zhang (2014) defines audit quality as a greater assurance of high financial reporting quality. Also it appears to be influenced by auditor's competence and independence (Malek & Saidini, 2013).…”

Section: Association Studies On Corporate Risk Disclosurementioning

confidence: 99%

Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies

Serrasqueiro

Mineiro²

2018

CyA

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<p class="Default">Fast changing environments, globalization, coupled with financial scandals, and the advance of information technologies made corporate risk a very central issue in management and accounting. Current governance codes require that management disclose in annual reports its responsibility for the adequacy of risk management and internal control systems and the disclosure of risk and uncertainties faced by companies are required by both governance codes and corporate reporting. This study seeks to capture risk disclosure patterns adopted by public Portuguese companies in interim reports and to investigate whether the audit quality may explain the observed risk disclosures practices. Manual content analysis has been carried out in the interim reports of 35 non-financial Portuguese firms ranked by decreasing market capitalization to create indexes of corporate risk disclosure, which have been used for observing the tone of disclosure and for testing an explanatory model with proxies of audit quality together with other explanatory variables widely used in disclosure research. Results point out that quantified risk disclosure prevails in interim reports and that firm’s risk disclosure policies are not influenced by auditor’s quality. This work contributes to academic and regulatory environments, filling the gap about risk disclosure in the interim report, identifying the nature of corporate risk disclosures, assessing the quality of risk information and updating research about determinants of risk disclosure in interim reports.</p>

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Section: Association Studies On Corporate Risk Disclosurementioning

confidence: 99%

Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies

Serrasqueiro

Mineiro²

2018

CyA

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“…The later investigations traced the causes of the collapse and highlighted that undetected fraud and weak corporate governance practices were the factors of audit failure. This is what has drawn attention in recent research efforts to audit quality (Malek & Saidin, 2013;Hosseinniakani, Inácio & Mota, 2014;Akhalumeh et al 2017).…”

Section: Introductionmentioning

confidence: 91%

Auditor Tenure, Audit Firm Rotation and Audit Quality: A Literature Review

Qawqzeh¹,

Endut²,

Rashid³

et al. 2018

IJARBSS

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Global audit market is facing several trends and reforms. The aim of these reform is to development the competition in the market of an audit and improve quality of the audit by mandatory auditor rotation and making the financial reports more informative. We make our review around two factors that have big effect on to audit quality, namely auditor tenure and audit firm rotation. Audit quality has long drawn the attention of researchers, investors, auditors, and regulators. To help interested parties better understand the audit quality. We review some studies published about audit tenure, audit firm rotation and audit quality. The purpose of the paper is to review some factors that affect audit quality, namely, auditor rotation and auditor tenure. Whereas the proponents of rotation argue that the long time between the auditor and his client compromises the independence and objectivity, which will affect audit quality as a negatively manner. But the opponents of mandatory rotation argue that switching audit firm will lead to special knowledge in client's work which reduces audit quality and its will lead to additional costs for switching audit firms. Based on the literature review, we found that there are a few evidence that audit quality is decreased in the presence of audit firm rotation. With regard to auditor tenure, there are two opposing views on the effects of auditor tenure on audit quality. The long relationship between the auditor and his client reduces the auditor's independence, and affecting audit quality in a negatively manner. On the other hand of the debate, switching of the auditors will lead to loss the specific knowledge in the client work which reduces audit quality and incurs additional costs for switching auditors. We conclude that long auditor tenure impair audit quality and independence.

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“…Pergantian auditor merupakan salah satu cara agar dapat mempertahankan independensi auditor dan kualitas audit (Aminah et al, 2017). Pergantian auditor adalah fenomena bahwa auditor yang ditugaskan oleh suatu perusahaan pada tahun sebelumnya tidak lagi digunakan untuk tahun berikutnya karena suatu alasan tertentu (Malek & Saidin, 2013). Terdapat dua jenispergantian auditor yaitu pergantian auditor yang dilakukan secara wajib dan yang dilakukan secara sukarela.…”

Section: Pendahuluanunclassified

Pengaruh Opini Audit, Pergantian Manajemen, Ukuran Kap, Ukuran Perusahaan, Audit Delay Dan Terhadap Pergantian Auditorp

Fahmi

Afrizal

Safelia

2022

JAR

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Penelitian ini bertujuan untuk mengetahui (1) Pengaruh opini audit terhadap pergantian auditor (2) Pengaruh pergantian manajemen terhadap pergantian auditor (3) Pengaruh ukuran KAP terhadap pergantian auditor (4) Pengaruh ukuran perusahaan tehadap pergantian auditor (5) Pengaruh audit delay terhadap pergantian auditor pada perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2017-2019. Jenis penelitian ini adalah penelitian kausal komparatif dengan pendekatan ex post facto. Sampel diambil dengan menggunakan teknik purposive sampling. Sampel berjumlah 32 perusahaan dari 80 perusahaan industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia tahun 2017-2019, sehingga data penelitian yang dianalisis berjumlah 96. Teknik analisis data yang digunakan adalah statistik deskriptif dan regresi logistik. Berdasarkan hasil penelitian ini menunjukkan bahwa (1) Opini audit tidak berpengaruh terhadap pergantian auditor, hal ini ditunjukkan dengan nilai signifikansi sebesar 0,993 yang lebih besar dari 0,05 (2) Pergantian manajemen tidak berpengaruh terhadap pergantian auditor, hal ini ditunjukkan dengan nilai signifikansi sebesar 0,481 yang lebih besar dari 0,05 (3) Ukuran KAP berpengaruh negatif terhadap pergantian auditor hal ini ditunjukkan dengan nilai koefisien regresi sebesar -0,227 dan nilai signifikansi sebesar yang 0,036 lebih kecil dari 0,05 (4) Ukuran perusahaan tidak berpengaruh terhadap pergantian auditor, hal ini ditunjukkan dengan nilai signifikansi sebesar 0,459 yang lebih besar dari 0,05 (5) Audit delay berpengaruh positif terhadap pergantian auditor, hal ini ditunjukkan dengan nilai koefisien regresi sebesar 0,005 dan nilai signifikansi sebesar 0,045 yang lebih kecil dari 0,05.

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Audit Services Fee, Non-Audit Services and the Reliability of Earnings

Cited by 6 publications

References 38 publications

Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies

Corporate risk reporting: Analysis of risk disclosures in the interim reports of public Portuguese non-financial companies

Auditor Tenure, Audit Firm Rotation and Audit Quality: A Literature Review

Pengaruh Opini Audit, Pergantian Manajemen, Ukuran Kap, Ukuran Perusahaan, Audit Delay Dan Terhadap Pergantian Auditorp

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