scholarly journals Output Indicators of Audit Quality: A Framework Based on Literature Review

2021 ◽  
Vol 9 (6) ◽  
pp. 1405-1421
Author(s):  
Amine El Badlaoui ◽  
Mariam Cherqaoui ◽  
Omar Taouab
Keyword(s):  
Literature Review ◽  
Audit Quality ◽  
Output Indicators

KUALITAS AUDIT DAN AUDIT TENURE

2014 ◽  
Vol 10 (1) ◽  
pp. 61
Author(s):  
Reygen Pramana Jati
Keyword(s):  
Logistic Regression ◽  
Literature Review ◽  
Empirical Model ◽  
Audit Quality ◽  
Empirical Test ◽  
Binary Logistic Regression ◽  
Negative Influence ◽  
Test Results ◽  
Financial Report ◽  
Earnings Benchmarks

Audit quality is determined by auditor’s competence to find misstatements in financial report and report the findings in the audit report that makes auditor’s independency strongly affect audit quality, in addition to auditor’s competency in performing their duties. Auditor’s independency is related to lengthy audit engagement with client. This study aims to obtain empirical evidence about the influence of lengthy audit engagement to audit quality. Based on the literature review, the hypothesis proposed in this study is the length of the audit engagement negatively affects audit quality. This study uses earnings benchmarks as proxy of audit quality developed from Carey and Simnett (2006). To test the hypothesis, an empirical model was developed and tested with binary logistic regression technique. Empirical test results indicate a significant negative influence of lengthy audit engagements to audit quality. It means that lengthy audit engagement deteriorates audit quality, indicated by the failure to meet earnings benchmark. Keywords: Audit Tenure, Audit Quality, Earnings Benchmark

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

2018 ◽  
Vol 8 (12) ◽  
Author(s):  
Hamza K. Qawqzeh ◽  
Wan Anisah Endut ◽  
Norfadzilah Rashid ◽  
Razana Juhaida Johari ◽  
Nadiah Abdul Hamid ◽  
...  
Keyword(s):  
Literature Review ◽  
Audit Quality ◽  
Audit Firm ◽  
Auditor Tenure

scholarly journals KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH DI INDONESIA : LITERATURE REVIEW

2021 ◽  
Vol 12 (2) ◽  
pp. 157-171
Author(s):  
Farah Faadillah Herindraningrum ◽  
Indrawati Yuhertiana
Keyword(s):  
Local Government ◽  
Literature Review ◽  
Financial Reporting ◽  
Local Governments ◽  
Quantitative Research ◽  
Audit Quality ◽  
Accounting System ◽  
Financial Reports ◽  
Factors Affecting

This literature review aims to map research on the quality of local government financial reports in Indonesia and to see how the role of accountability and transparency factors in the quality of local government reports in Indonesia. This research method uses SLR (Systematic Literature Review). Analysis of data by mapping 28 selected journals from 2015 to 2020 in the Google Scholar database. The results of this research show factors affecting the quality of the Indonesian government's financial reports, namely: human resource competence, Information Technology, Accountability, Transportation, Audit Quality, Accounting System, Accounting Procedure, Accounting Standards, and Internal Management with quantitative research type, Qualitative, literature review, and mix method. The most frequently investigated factor is the competence of human resources as much as 15 times the type of research that is widely used is quantitative research as much as 20. This research also shows that the accountability and transparency of financial reporting have a significant effect on the quality of financial reporting of local governments in Indonesia.

scholarly journals PENGARUH SUPERVISI DAN KEPUASAN KERJA TERHADAP TINDAKAN YANG MENURUNKAN KUALITAS AUDIT

2017 ◽  
Vol 19 (1) ◽  
pp. 1
Author(s):  
Kurnia Kurnia ◽  
Ernie Tisnawati Sule
Keyword(s):  
Job Satisfaction ◽  
Quality Control ◽  
Regression Analysis ◽  
Control System ◽  
Literature Review ◽  
Multiple Regression Analysis ◽  
Audit Quality ◽  
Job Dissatisfaction ◽  
Audit Firms

This study examines the effect of supervision and job satisfaction on reduced audit quality. Based on the literature review, this study hypothesize that supervision and job satisfaction have an effect on reduced audit quality. This study uses data from auditors of audit firms listing in Bapepam-Lembaga Keuangan (LK). Data was collected through questionnaires. The respondents of this research are junior auditors, senior, supervisor, and manager. Data were analyzed using multiple regression analysis for testing hypothesis. The results show that supervision and job satisfaction have a negatively effect on reduced audit quality. Spesifically, this study indicates that auditors who have perceived that supervision isn’t effective are more likely to commit reduced audit quality. The results also indicate that auditors who their job satisfaction is lower tend to engage in reduced audit quality. Based on these results, to improve the quality of audit, quality control system in KAP should ensure that the supervision procedures have been implemented as appropriate, as well as ensuring that all work has been supervised by his superior auditor. Based on the results of this study also suggested that KAP improve conditions that can cause job dissatisfaction.

scholarly journals Literature Review of Antecedents of Corporate Tax Avoidance in Indonesia

2021 ◽  
Vol 3 (3) ◽  
pp. 243-248
Author(s):  
Yuliana ◽  
Agus Munandar
Keyword(s):  
Literature Review ◽  
Tax Evasion ◽  
Audit Quality ◽  
Public Awareness ◽  
Tax Avoidance ◽  
Journal Articles ◽  
Corporate Tax ◽  
The Public ◽  
Research Findings ◽  
Positive Effect

Taxes are critical for the country's development because they generate revenue used to expand the Indonesian economy. The Corona Virus outbreak has shocked the public during the government's campaign to raise public awareness about the importance of paying taxes. Despite the Covid-19 pandemic, the company continues to pay taxes and thus avoids spending taxes. The purpose of this study is to examine the factors that may influence tax evasion by Indonesian manufacturing firms. This study employs qualitative research in conjunction with a literature review or a method of literature review. The researchers identified and analyzed 18 peer-reviewed journal articles over three years (2019-2021). According to the research findings, firm size, leverage, committee composition, and audit quality all have a significant positive effect on tax avoidance. Because researchers consider businesses to be taxpayers, it's natural that if the objective is to maximize profits, this tax avoidance action will become more aggressive during the pandemic.

scholarly journals The impact of auditor rotation, audit firm rotation and non-audit services on earnings quality, audit quality and investor perceptions: a literature review

2018 ◽  
Vol 7 (2) ◽  
pp. 74-90 ◽  
Author(s):  
Patrick Velte ◽  
Thomas Loy
Keyword(s):  
Literature Review ◽  
Empirical Research ◽  
Audit Quality ◽  
Earnings Quality ◽  
The European Union ◽  
Quality Audit ◽  
Audit Firm ◽  
Research Activities ◽  
The Impact ◽  
Non Audit Services

This literature review evaluates 103 empirical research studies on the link between rotation and non-audit services on the one hand and their influence on earnings quality, audit quality and investor perceptions on the other hand. After the financial crisis 2008/09, regulators all over the world are aware of decreased stakeholder trust in earnings and audit quality. As a reaction, stricter rules on rotation and non-audit services by public interest entities (PIEs) have been implemented (e.g. in the European Union). However, the impact of these regulations on earnings and audit quality is still controversial. We briefly introduce the theoretical, normative and empirical audit framework that comprises an adequate structure of the state-of-the-art of empirical research in this field. We summarize the findings in each research area, while we split our rotation analysis in an audit firm and audit partner rotation and tenure and our dependent variables in earnings quality, audit quality and investor perception measures. Most of the cited studies are linked to earnings-related measures, especially abnormal accruals models. The mixed results can be explained by the different theoretical impacts of agency- and resource-based view. Finally, we will discuss the current limitations of the studies and give useful recommendations for future empirical research activities on this topic.

scholarly journals Effect of Audit Committee characteristics on Audit Quality: A Critical Literature Review

2020 ◽  
Vol 1 (1) ◽  
pp. 1-12
Author(s):  
Alaallah A. M. Sharhan ◽  
Chandan Bora
Keyword(s):  
Literature Review ◽  
Audit Committee ◽  
Audit Quality ◽  
Financial Statements ◽  
Future Research ◽  
Review Of Literature ◽  
Quality Factors ◽  
Research Gaps ◽  
The Impact ◽  
Critical Literature

Purpose: The aim of the paper is to present a critical literature review of the impact of audit committee characteristics (ACCs) on audit quality and to identify any research gaps in the field of audit quality. The aim is also to establish, if any, research gaps in the area of audit quality and to recommend any for potential research.  Approach/Methodology/Design: The methodology of this study is a review of literature on audit committee characteristics and audit quality. A number of research articles were analyzed. Findings: The results of this review of literature revealed that audit committee size, audit committee meeting, and audit committee financial expertise have main effects on  the audit quality in the public and private sectors. Practical Implications: This review article gives an opportunity to auditors, management of audit offices and other stakeholders to better understand the pillars of audit quality, factors, and framework to reinforce the quality of the financial statements. This literature review contributes to better understanding of the role of the audit committee in financial statements. It provides researchers in the field with insights and new perspectives. Originality/value: The paper identifies certain gaps and highlights the effect of effective audit committee on regulating and improving the finance department of any institution. The study also contributes to the operating organization of knowledge on the audit quality, dimensions of audit quality, and governing frameworks. It emphasizes the audit committee’s effectiveness and also presents an opportunity to both researchers and the finance sector for potential future research.

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