Regulatory investigations of audit partners and audit quality improvement

Ge, Rui; Zhang, Janus Jian

doi:10.1080/21697213.2017.1375647

Cited by 6 publications

(3 citation statements)

References 29 publications

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…Tax avoidance is closely related to agency theory. Agency theory assumes that tax avoidance is affected by information asymmetry and conflicts of interest between the principal and the agent that arise when each side attempts to reach or defend their respective levels of prosperity (Ge & Zhang, 2017). Corporate tax avoidance activities can be affected by several factors, particularly political connections.…”

mentioning

confidence: 99%

Is Tax Avoidance Caused by Political Connections and Executive Characteristics?

Alfiyah

Subroto²,

Ghofar³

2022

jamal

View full text Add to dashboard Cite

dan karakteristik eksekutid faktor dalam penghindaran pajak. Metode -Analisis regresi linear berganda dan moderasi digunakan sebagai metode analisis. Perusahaan manufaktur yang tercatat dalam Bursa Indonesia selama periode 2017 hingga 2019 merupakan sampel pada penelitian ini. Temuan utama -Hasil penelitian ini mengungkapkan bahwa karakteristik eksekutif merupakan faktor pendorong perusahaan untuk lebih berani melakukan penghindaran pajak. Tindakan penghindaran pajak semakin meningkat apabila eksekutif bersifat risk taker. Sebaliknya, koneksi politik bukan faktor penyebab penghindaran pajak. Implikasi Teori dan Kebijakan -Buruknya kontrol dan pengawasan dari prinsipal selaku pemilik perusahaan membuat agen cenderung melakukan tindakan berisiko. Prinsipal dan pemerintah harus memberikan pengawasan yang lebih optimal dan transparansi yang tinggi dengan mengaplikasikan tata kelola perusahaan yang baik. Kebaruan Penelitian -Penelitian ini menawarkan solusi tata kelola perusahaan yang baik untuk mengurangi kecurangan akuntansi (khususnya pada aspek penghindaran pajak) yang dilakukan pihak eksekutif perusahaan.

show abstract

mentioning

confidence: 99%

Is Tax Avoidance Caused by Political Connections and Executive Characteristics?

Alfiyah

Subroto²,

Ghofar³

2022

jamal

View full text Add to dashboard Cite

show abstract

“…The accounting thought has dealt with many models for measuring the audit quality. In the current study, the authors relied to measure the audit quality on measuring the quality of discretionary accruals (Y) in order to discover the extent of the existence of management practices of earnings management and therefore the extent to which there is audit quality as the following studied had indicated (Brazel & Dang, 2008;Morris & Laksmana, 2010;Aryani & Kriismiaji, 2014;Shafakheibari & oladi, 2015;Wahdan, 2018;Pittman et al, 2019;Gee and Zhang, 2017;Lee et al, 2017;Dao et al, 2019;Kwon & Yi, 2018;Taghyan, 2020) the most accurate and used model in accounting studies, as: (Wahdan, 2018;Taghyan, 2020)  It reflects accuracy in measuring the quality of discretionary accruals, especially after the amendments made by (Dechow et al, 1995), which increased its effectiveness in measuring earnings management practices.  The model's high ability to explain the change in the company's total accruals.…”

Section: B-audit Quality (The Dependent Variable Y)mentioning

confidence: 99%

Using Risk – Based Audit Approach for Auditing Accounting Estimates and its impact on the Audit Quality: an Empirical Study

Abo-Donia¹,

Elgendy²

2023

مجلة البحوث المحاسبیة

View full text Add to dashboard Cite

The main objective of this study is to determine the impact of using risk -based audit approach for auditing accounting estimates on the audit quality of the annual financial reports published for a sample of companies registered on the Egyptian Stock Exchange. To do so, quality of discretionary accruals is measured to decide on the audit quality by conducting an applied study on some companies listed on the Egyptian Stock Exchange during the period of 2015 -2021 in light of a set of control variables which are: auditor's industrial specialization who audits these companies, the size of the company, audit offices size which audits these companies, financial leverage, and the operating cash flow rate. The finding of the study indicated that there is an effect of using risk -based audit approach for auditing accounting estimates effectiveness on the audit quality for the companies under study. The most important study recommendation indicated that: The authorities responsible for setting the Egyptian auditing standards adopt what is stated in the International Standard on Auditing No. ( 540) for the year of 2019 regarding using risk -based audit approach for auditing accounting estimates, to keep pace with professional developments at the international level, and work to avoid the shortcomings that the current auditing standard suffers from achieving audit quality.

show abstract

“…Variabel kelima yaitu audit fee, yang ditemukan memiliki pengaruh positif terhadap skandal dan indikasi munculnya skandal (Choi et al, 2018;Krishnan & Tanyi, 2020;Mock et al, 2017;Teh et al, 2016;Widiyastuti & Pamudji, 2009), sedangkan peneliti lain menemukan bahwa tidak ada pengaruh audit fee terhadap indikasi akan terjadinya skandal (Cipriano et al, 2017;Eshleman & Guo, 2014). Sehingga dapat disimpulkan bahwa terdapat fenomena dan ketidakonsistenan hasil yang ditemukan oleh peneliti-peneliti terdahlu terkait dengan pendeteksian skandal dan indikasinya oleh auditor dengan menggunakan faktor-faktor atau karakteristik audit, yaitu ukuran KAP, opini audit, pergantian auditor, audit tenure, dan audit fee (Andriani & Nursiam, 2017;Ge & Zhang, 2017;Jamal et al, 2018;Kabir et al, 2016;Rahayu & Fidiana, 2018). Selain itu, berdasarkan hasil penelitian sebelum-nya tidak ditemukan penelitian yang menguji secara langsung mengenai pengaruh antara karakteristik kualitas audit terhadap manajemen skandal.…”

unclassified

Apakah Opini Audit Penting Dalam Manajemen Skandal Korupsi Dan Hukum?

Sari

Putra

Sumilir

2021

jamal

View full text Add to dashboard Cite

Abstrak -Apakah Opini Audit Penting dalam Manajemen SkandalKorupsi dan Hukum? Tujuan Utama -Penelitian ini berupaya menguji probabilitas karakteristik opini audit terhadap manajemen skandal korupsi dan hukum. Metode -Penelitian ini menggunakan regresi logistik sebagai metode. Sampel yang digunakan adalah perusahaan listing di Bursa Efek Indonesia periode 2015-2019. Temuan Utama -Hasil pengujian menunjukkan opini audit wajar tanpa pengecualian dengan paragraf penjelas berdampak pada kemungkinan terjadinya manajemen skandal korupsi dan hukum. Hal tersebut disebabkan oleh temuan negatif dan perilaku konservatif auditor. Selain itu, ruang lingkup audit keuangan hanya menilai kewajaran laporan keuang an. Implikasi Teori dan Kebijakan -Stakeholder sebaiknya tidak mengambil keputusan dengan hanya mempertimbangkan hasil opini audit. Hal ini karena opini audit hanya menilai kewajaran laporan keuangan dan belum mampu untuk mendeteksi adanya kecurangan hingga skandal. Kebaruan Penelitian -Kebaruan penelitian ini dapat dilihat dari penekanan kewaspadaan stakeholder terhadap opini audit dalam manajemen skandal korupsi dan hukum.

show abstract

Regulatory investigations of audit partners and audit quality improvement

Cited by 6 publications

References 29 publications

Is Tax Avoidance Caused by Political Connections and Executive Characteristics?

Is Tax Avoidance Caused by Political Connections and Executive Characteristics?

Using Risk – Based Audit Approach for Auditing Accounting Estimates and its impact on the Audit Quality: an Empirical Study

Apakah Opini Audit Penting Dalam Manajemen Skandal Korupsi Dan Hukum?

Contact Info

Product

Resources

About