2017
DOI: 10.1016/j.tekhne.2017.09.003
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The effect of auditor features on audit quality

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Cited by 61 publications
(64 citation statements)
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“…including Halim, Sutrisno, and Achsin (2014), Octavia and widodo (2015), Pandoyo (2016), Wardayati (2016), Zahmatkesh and Rezazadeh (2017), Darayasa and Wisadha (2016), Pitaloka and Widanaputra (2016), Ningrum and Budiartha (2017) which show that auditor competence has a significant effect on audit quality, but does not support the results of Dewi and Budiartha's (2015) research which shows that competence does not affect audit quality.…”
Section: Discussionmentioning
confidence: 93%
“…including Halim, Sutrisno, and Achsin (2014), Octavia and widodo (2015), Pandoyo (2016), Wardayati (2016), Zahmatkesh and Rezazadeh (2017), Darayasa and Wisadha (2016), Pitaloka and Widanaputra (2016), Ningrum and Budiartha (2017) which show that auditor competence has a significant effect on audit quality, but does not support the results of Dewi and Budiartha's (2015) research which shows that competence does not affect audit quality.…”
Section: Discussionmentioning
confidence: 93%
“…The Centre for Audit Quality's overview of quality indicators include a firm's leadership and tone at the top that upholds and adheres to the professional standards, independence, objective and accountable towards their audit reports, engagement team must have sufficient knowledge, experienced and time to complete the task (CAQ, 2014). Prior studies have indicated that, to achieve high audit quality, auditing firms prefer to recruit capable and competent individuals with relevant audit certifications and then continuously enhance their skills and knowledge by providing them with relevant training and investing in continuing professional education (Venuti, Holtzman & Basile, 2002;Lim & Tan, 2010;Gul, Donghui & Zhifeng, 2013;Zahmatkesh & Rezazadeh, 2017). Studies also noted that individual state of preparedness for audit execution increases when these individuals are provided with relevant training to enhance their level of competency (Chen, Hsu, Huang & Yang, 2013;Hoa, Pesi, Thanh & Sang, 2014).…”
Section: People and Its Influence On Audit Qualitymentioning
confidence: 99%
“…Lee and Stone (1995) and Watkins et al (2004) argued that competence have a significant relationship on the audit quality. The results by Zahmatkesh & Rezazadeh, (2017), Pandoyo (2016), Sari & Lestari (2018), Shintya, Nuryatno & Oktaviani (2016), Kertarajasa, Marwa & Wahyudi (2019), Bouhawia, Irianto, & Baridwan (2015), Halim et al (2014) found that auditor competence has significantly influence on audit quality. Every auditor must meet certain necessities to turn into an expert auditor.…”
Section: Hypothesis and Thinking Frameworkmentioning
confidence: 98%
“…Furthermore, another factor that influenced on the audit quality is auditor competency factors. Previous studies found that Auditor competence had a significantly and positively influence with the audit quality (Bouhawia, Irianto & Baridwan, 2015;Pandoyo, 2016;Halim, Sutrisno, & Achsin, 2014;Zahmatkesh & Rezazadeh, 2017).…”
Section: Introductionmentioning
confidence: 93%