The effect of audit partners’ workload compression on audit quality across Europe

2021 ◽  
Author(s):  
Qing Liu
Keyword(s):  
Audit Quality ◽  
Workload Compression

Does Audit Partner Workload Compression Affect Audit Quality?

2020 ◽  
Vol 29 (5) ◽  
pp. 1021-1053
Author(s):  
Jun Chen ◽  
Wang Dong ◽  
Hongling Han ◽  
Nan Zhou
Keyword(s):  
Audit Quality ◽  
Workload Compression

The Effect of Workload Compression on Audit Quality

2012 ◽  
Vol 31 (4) ◽  
pp. 139-165 ◽  
Author(s):  
Dennis M. López ◽  
Gary F. Peters
Keyword(s):  
Quality Control ◽  
Survey Research ◽  
Audit Quality ◽  
Relative Concentration ◽  
Fiscal Year ◽  
Control Mechanisms ◽  
Earnings Benchmarks ◽  
Workload Compression ◽  
Abnormal Accruals

SUMMARY This study investigates whether workload pressures, as proxied by the audit busy season (i.e., December fiscal year-end date) and auditor workload compression (i.e., relative concentration of companies with the same fiscal year-end date in an auditor's client portfolio), affect audit quality. Using a sample of 8,384 firm-year observations during the period 2006–2009, we find that busy season companies exhibit greater magnitudes of abnormal accruals and are more likely to meet or beat certain earnings benchmarks. Additional tests show that these associations are enhanced by the degree of auditor workload compression. Prior experimental and survey research indicates that workload pressures lead to dysfunctional behaviors and lower audit quality among individual auditors. Our archival findings suggest that these pressures can transcend the quality control mechanisms of a firm, affecting quality at the audit engagement level.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS AUDIT

2019 ◽  
Vol 5 (1) ◽  
pp. 50-63
Author(s):  
Heru Heryanto ◽  
Nur Laela ◽  
Riana R Dewi
Keyword(s):  
Linear Regression ◽  
Multiple Linear Regression ◽  
Audit Quality ◽  
Positive Influence ◽  
T Test ◽  
Coefficient Of Determination ◽  
Analysis Tool ◽  
Validity And Reliability ◽  
Test Analysis ◽  
Analysis Technique

This study aims to determine the significance of the influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality. This study uses a questionnaire with a population and sample, namely all auditors who work at the Public Accounting Office (KAP) in the Special Region of Yogyakarta and Surakarta. Sampling techniques using Convenience Sampling with a sample of 61 respondents. The data used in this study is a questionnaire using a Likert scale 1 to 5. The data analysis technique used in this study is multiple linear regression using the SPSSprogram for Windows. The analysis tool in this study using validity and reliability, the classical assumption (normality test, multicollinearity, heteroscedasticity test and autocorrelation test) while the data were analyzed using multiple linear regression test, t test, F test and the coefficient of determination (R2).Based on the results of the t-test analysis performed, it shows that there is a positive influence of competence, independence, professionalism, auditor experience, accountability, and auditor's knowledge of audit quality and simultaneously competency, independence, professionalism, auditor experience, accountability, and auditor knowledge variables affect quality audit

Pengaruh Hubungan Politik Terhadap Manajemen Laba Pada Perusahaan Sektor Jasa Dengan Variabel Kontrol Ukuran Perusahaan Dan Kualitas Audit

2018 ◽  
Vol 16 (2) ◽  
pp. 30
Author(s):  
Dwikky Darmawan ◽  
Weny Putri
Keyword(s):  
Earnings Management ◽  
Firm Size ◽  
Significant Influence ◽  
Service Sector ◽  
Audit Quality ◽  
Stock Exchange ◽  
Secondary Data ◽  
Annual Reports ◽  
Political Connection ◽  
Discretionary Accrual

The purpose of this study is to determine the effects of political connection toward the earnings management of service sector companies with control variables firm size and audit quality. Firm�s political connection measured by using dummy variable. Earnings management is proxied by discretionary accrual which is measured by using Modified Jones Model. The research data applied in this study are the secondary data which are taken from the annual reports of service sector companies that listed in Indonesian Stock Exchange of 2016-2017 periods. There are 330 observations fit as sample, which are taken by using purposive sampling method. Data are processed by applying the multiple linear regression test. The result show that the political connection had positive but not significant influence to earnings management. Firm size had negative but not significant influence to earnings management. Whereas the audit quality had a negative and significant influence to earnings management.

Inconsistent Disclosure on Audit Hours Released in Annual and Audit Report, Auditor’s Response and Audit Quality

2019 ◽  
Vol 44 (4) ◽  
pp. 129-173
Author(s):  
Nam Chul Jung ◽  
Seok Woo Jeong
Keyword(s):  
Audit Quality ◽  
Audit Report

The Conditional Effects of Abnormal Audit Fees on Audit Quality

2020 ◽  
Vol 45 (4) ◽  
pp. 291-332
Author(s):  
Kyung Soon Kim ◽  
Seun Young Park ◽  
Jin Hwon Lee
Keyword(s):  
Audit Quality ◽  
Audit Fees ◽  
Conditional Effects

An Analysis on Audit Quality of Startups : Focusing on Audit Fee and Audit Hour

2017 ◽  
Vol 12 (5) ◽  
pp. 155-172
Author(s):  
IlHang Shin ◽  
Keyword(s):  
Audit Quality ◽  
Audit Fee

FRAUD CONFIRMATION, CLIENT SATISFACTION AND CLIENT LOYALTY

2019 ◽  
Vol 1 (1) ◽  
pp. 39
Author(s):  
Ngurah Pandji Mertha Agung Durya
Keyword(s):  
Regression Analysis ◽  
Linear Regression ◽  
Client Satisfaction ◽  
Audit Quality ◽  
Hypothesis Test ◽  
Linear Regression Analysis ◽  
Quality Attributes ◽  
Path Model ◽  
Coefficient Of Determination ◽  
The Government

<p>This study aims to find evidence, the influence of Audit Quality Attributes, Client Satisfaction and Client Loyalty, which are moderated by Fraud Confirmation. The research was conducted at the BKM, a community-based organization, formed by the Government, through the <em>Kotaku</em> Program. The research used Regression statistical analysis and conducted a hypothesis test. Regression analysis used includes Simple Linear Regression Analysis, Multiple Regression Analysis, and MRA Regression Analysis, and Path Model Linear Regression Analysis. This study also pays attention to the calculation of the coefficient of determination to give an idea of the ability of the model in explaining the phenomenon of Client Satisfaction and Client Loyalty. The result that both partially and simultaneously, Audit Quality Attributes, Fraud Confirmation affected Client Satisfaction and Loyalty. The research also succeeded in proving that Client Satisfaction mediates the effect of Audit Quality Attributes on Client Loyalty, but failed to provide empirical evidence, that the Fraud Confirmation moderated the effect of Audit Quality Attributes on Client Satisfaction and Loyalty. Contribution to audit practices, where it is important to realize Client Satisfaction through Audit Quality Attributes and Fraud Confirmation, especially in situations where Fraud acts are suspected.</p>

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