The Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality

Sailendra, Sailendra; Murwaningsari, Etty; Mayangsari, Sekar; Murtanto, Murtanto

doi:10.32535/ijabim.v5i1.762

Cited by 6 publications

(4 citation statements)

References 26 publications

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“…Quality of audit is a condition in which the auditor who carries out the audit can provide assurance that the audited report is free from fraud and material misstatement (Fahruroji et al, 2022). Good audit quality is an important factor in corporate sustainability and maintaining the trust of the investor community (Sailendra et al, 2021). Audits carried out by auditors can be of quality if they meet the auditing provisions or standards which include the professional quality of auditors and the considerations used by auditors in conducting audits of companies (Effendi & Ulhaq, 2021).…”

Section: Introductionmentioning

confidence: 99%

The Effect of Fee, Tenure, Rotation, Reputation on Audit Quality with Audit Committee as Moderator

Reschiwati,

Kusumaningrum,

Pratiwi

2023

JICP

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Good audit quality can improve the quality of financial statements and the trust of the users. This study aims to analyze the effect of Audit Fee (FEE), Audit Tenure (TNR), Audit Rotation (ROT), and Public Accounting Firm Reputation (RPT) on Audit Quality (QLT) and analyze the effect of the Audit Committee (CMT) in moderating FEE, TNR, ROT, and RPT on QLT. The research sample used purposive sampling method in financial sector service companies listed on the IDX in 2017-2022 and there were 36 companies with 216 data. The data analysis method used SPSS 25 and Eviews 13. The results showed that FEE and ROT had no effect on QLT. TNR has an effect on QLT. RPT has a negative effect on QLT. CMT strengthens the effect of TNR on QLT. CMT cannot moderate the effect of RPT on QLT. The novelty of this research is that it modifies the audit committee measurement from previous research. This research has implications for financial sector service companies so that the Audit Committee in appointing Public Accounting Firm should consider the length of time Public Accounting Firm has been engaged with the same company in a row.

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Section: Introductionmentioning

confidence: 99%

The Effect of Fee, Tenure, Rotation, Reputation on Audit Quality with Audit Committee as Moderator

Reschiwati,

Kusumaningrum,

Pratiwi

2023

JICP

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“…Good governance affects audit quality (Sailendra, Murwaningsari, Mayangsari, & Murtanto, 2020). Good governance will continue to strive to improve the quality of financial reports, such as by increasing the audit quality.…”

Section: Introductionmentioning

confidence: 99%

Account Receivable Flow Test to Prove Real Sales Case: A Study Case of a Tax Court Decision in Indonesia

Santoso¹

2021

IJAFAP

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The data in the financial statements and the corporate tax return must be supported by accurate and valid evidence. When the Directorate General of Taxation (DGT) as a tax authority in Indonesia conducts a tax audit by an account receivable flow test (ARFT), the taxpayer net sales can be corrected to be larger due to a lack of evidence. This paper applied a case study of a tax court decision in Indonesia by a desk-based literature study. The DGT audited a taxpayer and produced a stipulation of additional taxable income. The taxpayer did not agree with the provision and the taxpayer filed an appeal to the tax court. This paper finds the taxpayer’s unorganized and inaccurate bookkeeping leads the judges to reject the taxpayer’s appealing.

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“…Accordingly, CG is considered a system structured around combining several board members that manage and provide appropriate CG to firms' profitability and propriety (PeiZhi & Ramzan, 2020). Besides, CG is crucial in the company's operations sustainability and maintaining investors' trust (Sailendra & Mayangsari, 2020). Therefore, CG must be reinforced by expanding the analysis framework beyond the traditional standards to combine the values and norms (Omware et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

The Moderating Role of CSR On the Antecedents And Out Come of Earnings Management in The Iraqi Firm

Ahmed¹,

Ganesan²,

Hashim³

2021

Preprint

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The increase in the number of firms manipulating financial reports has misled shareholders' investment decisions and resulted in an indelible blot on foreign investors’ trust. Due to earnings management (EM) practice, managers' inefficiency, and lack of transparency in Iraq companies. This study tested the influence of the corporate governance mechanisms (CG), (board independence, audit committee, meeting frequency) on EM based on agency theory, as well, to link between EM and firm's performance (FP) in Iraqi listed companies and the impact of moderating role of corporate social responsibility (CSR) based on the Stakeholder Theory. The study's sample consists of 65 companies for the 2013-2018 financial years. Data were collected mainly from the annual reports (secondary data) of the Iraqi listed firms. This study uses the M-score model to detect EM practices as practical techniques in detecting earnings manipulation practices. The panel static model estimators. Hence, this paper adds to the CG literature from the perspective of stakeholder theory using Iraq's unique industrial environment. Based on the research results, policy-makers might use the study‘s findings to recognize the essential roles of several CG mechanisms in alleviating the opportunistic practices in Iraq. Further, companies should also be encouraged to enhance the CSR disclosure quality.

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The Moderating Effect of Benevolence on the influence of Corporate Governance on Audit Quality

Cited by 6 publications

References 26 publications

The Effect of Fee, Tenure, Rotation, Reputation on Audit Quality with Audit Committee as Moderator

The Effect of Fee, Tenure, Rotation, Reputation on Audit Quality with Audit Committee as Moderator

Account Receivable Flow Test to Prove Real Sales Case: A Study Case of a Tax Court Decision in Indonesia

The Moderating Role of CSR On the Antecedents And Out Come of Earnings Management in The Iraqi Firm

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