scholarly journals The impact on earnings quality audit and internal control weaknesses in companies listed on the Tehran stock exchange

Pressacademia ◽  
2016 ◽  
Vol 3 (4) ◽  
pp. 285-285
Author(s):  
Mohammad Esmaeili ◽  
Mahmoud Abolpour ◽  
Hashem Valipour
Keyword(s):  
Internal Control ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Quality Audit ◽  
Internal Control Weaknesses ◽  
The Impact

scholarly journals Exploration Disclosures of Internal Control as the Impact of Earnings Quality and Audit Committee

2019 ◽  
Vol 3 (1) ◽  
pp. 4-22
Author(s):  
Hisar Pangaribuan ◽  
Raynald Wilbert P. Donni ◽  
Oluwatoyin Muse Johnson Popoola ◽  
Jenny Sihombing
Keyword(s):  
Internal Control ◽  
Information Disclosure ◽  
Audit Committee ◽  
Industrial Revolution ◽  
Annual Report ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Secondary Data ◽  
Internal Controls ◽  
The Impact

Information disclosure carried out by management as an appointed agent is increasing in importance and hence, a source of concerns to users.  It is widely believed that information received by the stakeholders should be appropriate and sufficient for useful decision making, especially in the era of the Fourth industrial revolution. An appropriate and sufficient disclosure in the Annual report indicates a reflection of the effective implementation of the company's operational, strategic, financial and compliance objectives that have been carried out by the management. This study employed secondary data obtained from the annual report for the banks listed in the Indonesia Stock Exchange (IDX). The data for internal control disclosure was observed through a content analysis approach by calculating the internal control system index obtained in the annual report. This study has shown that companies with high earnings quality report more openly convey the application of internal controls system disclosure. This study demonstrated that company with the high characteristics of the audit committee would significantly increase disclosure of internal controls system than a company without audit committee.  Supervision, as one of the internal controls established by the management, enhances the performances of the audit committee in ensuring compliance through full disclosure of the financial statements. Thus, restoring users’ trust and confidence in making informed and useful decisions on information emanating from the management.  

Organizational identity, professional identity salience and internal auditors’ assessments of the severity of internal control concerns

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Ian Burt ◽  
Theresa Libby
Keyword(s):  
Professional Identity ◽  
Internal Control ◽  
Organizational Identity ◽  
Internal Audit ◽  
Identity Salience ◽  
Content Type ◽  
Internal Auditors ◽  
Internal Control Weaknesses ◽  
The Impact ◽  
Benefits And Costs

Purpose This paper aims to examine whether increasing the salience of the internal auditor’s professional identity, defined by the expectations of their professional group, increases internal auditors’ judgments of the severity of internal control concerns when their organizational identity is high. Design/methodology/approach This paper tests the hypothesis using a laboratory experiment with internal auditors as participants. Findings The results support the hypothesis that professional identity salience moderates the relation between organizational identity and the assessed severity of identified internal control weaknesses. Increasing the salience of professional identity results in a more severe assessment of identified internal control weaknesses when organizational identity is high than when it is low. Originality/value Prior research in the lab and in the field provides mixed results about the impact of organizational identity on internal auditors’ judgments of the severity of identified internal control concerns. This paper contributes to the discussion on this issue. In addition, the results have implications for the debate about the benefits and costs of in-house versus out-sourced internal audit functions.

scholarly journals KOMITE AUDIT SEBAGAI PEMODERASI PENGARUH WORKLOAD DAN MASA PERIKATAN AUDIT PADA KUALITAS AUDITe

2016 ◽  
Author(s):  
Theresia Julina Rusli ◽  
I Dewa Nyoman Wiratmaja
Keyword(s):  
Audit Committee ◽  
Sampling Method ◽  
Audit Quality ◽  
Negative Impact ◽  
Positive Impact ◽  
Stock Exchange ◽  
Manufacturing Companies ◽  
Quality Audit ◽  
Final Sample ◽  
The Impact

This  research  aims to find empirical evidence  about the impact  of  workload  and  audit tenure  on  audit quality  and  using audit  committee  as  a  moderating  variable. This  research  focused  on  manufacturing companies  that  listed  on  the  Indonesia Stock Exchange. Sample was collected using   purposive sampling method and resulted 31  companies as a final sample.  The  data are analyzed by using Moderated Regression Analysis (MRA). The results of  this research indicate  that the  workload  has a negative  impact on  audit quality.  Audit tenure has a positive impact on audit quality. Audit committee reduces the negative impact of workload on audit quality. And audit committee reduces the positive impact of audit tenure on audit quality.

scholarly journals Earnings Quality, Asymmetric Information, and Market Response : Insights from Indonesia

2020 ◽  
pp. 377-395
Author(s):  
Puji Wibowo ◽  
Etty Murwaningsari
Keyword(s):  
Asymmetric Information ◽  
Good Governance ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Fixed Effect Model ◽  
Least Square ◽  
Manufacturing Companies ◽  
Reported Earnings ◽  
Stock Transaction ◽  
The Impact

This study aims to investigate the impact of earnings quality and asymmetric information on market reaction which is proxied by cumulative abnormal return (CAR). This study also attempts to analyze whether good governance is playing an important role in moderating the effects of those two independent variables on CAR. By using purposive sampling method, this study covers 125 manufacturing companies listed on Indonesian Stock Exchange for 2017-2018 period to reveal above agenda. By using generalize least square (GLS) fixed effect model, it is found that reported earnings on financial statement have meaningful information for investors. By this, investors could expect stock return by relying on this earning information. Meanwhile, asymmetric information also matters for investors to make decisions regarding stock transaction. However, independence commissioner which is predicted to have an important role for stock performance, is not proved as moderating variable in this study.

The effect of internal control on earnings quality in Iran

2017 ◽  
Vol 59 (4) ◽  
pp. 534-546 ◽  
Author(s):  
Mahdi Salehi ◽  
Mostafa Bahrami
Keyword(s):  
Internal Control ◽  
Value Relevance ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Pearson Correlation ◽  
Systematic Sampling ◽  
Content Type ◽  
Listed Firms ◽  
Panel Data Regression ◽  
Data Regression

PurposeThe purpose of the present research is to examine the effect of internal control and risk management on earnings quality of companies listed on the Tehran Stock Exchange (TSE). Design/methodology/approachData were collected from 560 listed firms on TSE, which were selected using systematic sampling. Descriptive statistics, Pearson correlation and panel data regression were used for data analysis during 2009-2014. FindingsThe results showed that earnings management reduces earnings relevance and book value relevance through short-term and long-term discretionary accruals. Originality/valueThe outcomes of the current study are quite interesting to academia and practitioners.

scholarly journals PENGARUH GOOD CORPORATE GOVERNANCE, EARNINGS PERSISTENCE, DAN ACCOUNTING CONSERVATISM TERHADAP EARNINGS QUALITY

2020 ◽  
Vol 7 (2) ◽  
pp. 161-174
Author(s):  
Henryanto Wijaya
Keyword(s):  
Audit Committee ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Sampling Technique ◽  
Accounting Conservatism ◽  
Least Square ◽  
Board Independence ◽  
Earnings Persistence ◽  
Managerial Ownership ◽  
The Impact

The purpose of this research is to analyze the effect of audit committee, board independence, managerial ownership, earnings persistence, and accounting conservatism on earnings quality. This research uses manufacturing industries listed in Indonesian Stock Exchange for the period 2016-2018 as the population. Using purposive sampling technique, 168 data are selected as samples. The result of ordinary least square regression analysis using IBM SPSS Statistics 23 shows that the impact of earnings persistence on earnings quality is significant. While, audit committee, board independence, managerial ownership, and accounting conservatism show no significant effect on earnings quality.

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