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

Determinants of Audit Quality at Public Accounting Firms

2021 ◽  
Vol 6 (3) ◽  
pp. 134-143
Author(s):  
Audrey Michelle Wenny Yolanda ◽  
Kartini Kartini ◽  
Grace T. Pontoh
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Sampling Technique ◽  
Primary Data ◽  
Public Accounting ◽  
Accounting Firms ◽  
Education Experience ◽  
Audit Fee ◽  
Public Accounting Firms

Objective – This study aims to examine and prove the effect of education, experience and audit fee on audit quality. Methodology – The data used are primary data in the form of questionnaires distributed to auditors, both senior and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. Findings – This research used a quantitative approach by measuring the objective data through scientific calculations, derived from samples of certain objects to answer a number of questions. The sampling technique used in this study is purposive sampling by using certain criteria and the model used is multiple linear regression analysis. The results of this study indicate that education, experience and audit fee have an effect on audit quality. Novelty – Audit quality is a representation of the auditor's performance as an audit service provider and also the auditee as an audit service user. As a liaison between the interests of financial statement users and the company, auditors are required to improve the quality of their services which in turn will have an impact on quality of the audit results. Auditors with adequate education and experience and appropriate audit fee in performing audit services will have an effect on the quality of the resulting audit. Type of Paper: Empirical JEL Classification: M40, M49. Keywords: Audit, Education; Experience; Fee; Quality

Audit Fee Premiums and Audit Quality of Global Industry Specialist Auditors

2021 ◽  
Vol 46 (1) ◽  
pp. 41-82
Author(s):  
Soo Young Kwon ◽  
Eunsun Ki ◽  
Hyoeun Kim
Keyword(s):  
Audit Quality ◽  
Global Industry ◽  
Audit Fee ◽  
Industry Specialist

scholarly journals Pengaruh Fee Audit dan Profesionalisme Auditor Terhadap Kualitas Audit dengan Kepuasan Kerja Sebagai Variabel Moderasi pada Kantor Akuntan Publik di Bali

2020 ◽  
Vol 1 (1) ◽  
pp. 39-44
Author(s):  
A.A Istri Intan Permata Sari ◽  
I Wayan Rupa ◽  
I.B.Made Putra Manuaba
Keyword(s):  
Job Satisfaction ◽  
Audit Quality ◽  
Audit Fees ◽  
Public Accounting ◽  
The Public ◽  
Analysis Technique ◽  
Audit Fee ◽  
Saturated Sample ◽  
Sample Method

Public accountants in carrying out their profession must pay attention to the quality of audits. To produce good audit quality, an auditor must pay attention to factors that affect audit quality. Audit costs, professionalism, and job satisfaction are all factors that influence audit quality. The purpose of this study was to analyze audit research and auditor professionalism on audit quality with job satisfaction as moderation (study at the Public Accountant Office in Bali). This research was conducted in all seven public accounting offices in Bali in 2018 by making 73 auditors as samples using the saturated sample method. Data collection was carried out by distributing questionnaires using a 5-point Likert scale to measure 18 question items. The data analysis technique used is regression analysis moderation (MRA). Based on the results of the analysis, the variable audit costs and auditor professionalism have a positive effect on audit quality and job satisfaction moderate the effect of a positive cost audit and auditor professionalism on the audit quality of the Public Accounting Firm in Bali. Keywords: Audit fees; professionalism; auditor satisfaction; audit quality Akuntan public dalam melaksanakan profesinya harus memperhatikan kualitas auditnya. Untuk menghasilkan kualitas audit yang baik, seorang auditor harus memperhatikan faktor-faktor yang mempengaruhi kualitas audit. Fee Audit, profesionalisme dan kepuasan kerja merupakan faktor-faktor yang mempengaruhi kualitas audit. Tujuan dari penelitian ini adalah untuk menganalisa pengaruh fee audit dan profesionalisme auditor terhadap kualitas audit dengan kepuasaan kerja sebagai moderasi (studi pada Kantor Akuntan Publik di Bali). Penelitian ini dilakukan di seluruh Kantor Akuntan Publik di Bali sebanyak tujuh kantor yang;terdapat pada Wilayah Bali tahun 2019 dengan menjadikan auditor sebanyak 73 orang sebagai sample dengan metode sample jenuh. Pengumpulan data dilakukan dengan penyebaran kuesioner dengan menggunakan skala like 5 poin untuk mengukur 18 item pertanyaan. Teknik analisa data yang digunakan adalah moderasi regresi analisis (MRA). Berdasarkan- hasil analisis, variable fee audit dan profesionalisme auditor berpengaruh positif terhadap kualitas audit serta kepuasan kerja memoderasi pengaruh positif fee audit dan profesionalisme auditor terhadap kualitas audit Kantor Akuntan Publik di Bali Kata Kunci: Fee audit; profesionalisme; kepuasan auditor; kualitas audit

scholarly journals Effect of Audit Quality, Managerial Ownership to Earning Quality in the Banking Company in Indonesia Stock Exchange

2018 ◽  
Vol 6 (2) ◽  
pp. 1
Author(s):  
Nanang Asfufi ◽  
Alwan Srikustono ◽  
Whedy Prasetyo
Keyword(s):  
Audit Quality ◽  
Stock Exchange ◽  
Earnings Quality ◽  
Income Smoothing ◽  
Managerial Ownership ◽  
Audit Fee ◽  
Independent Variable ◽  
Earning Quality ◽  
Research Criteria

This study examines the effect of managerial ownership, the quality of audit on the earning quality in general companies listed in Indonesia Stock Exchange during the periode 2013 to 2016. The sample of this study is companies banking general while companies included in the sample research criteria are as many as 12 companies during 4 years of research so that the total samples are 48 companies.The results of this study indicate significant results between independent variable and dependent variable showing that managerial ownership does not significantly affect the earning quality, because large ownership of shares by managerial can influence the managerial to perform income smoothing action. Furthermore, quality audit variables significantly influence the earning quality, the amount of audit fee, the auditor maintain integrity to apply a good audit procedure to detect the existence of material misstatement performed by the management so as to increase the quality of corporate profits.The conclusion of this study indicates that managerial ownership variable has no significant effect to the variable of earning quality, then the audit quality variables with audit fee have a significant effect to earnings quality in banking companies registered in Indonesia Stock Exchange.

Antecedents to the Audit Quality of Non-Financial Firms Listed in Iraq Stock Exchange: The Moderating Role of Accounting Fairness

2021 ◽  
Vol 39 (11) ◽  
Author(s):  
Asaad Mohammed Ali Wahhab ◽  
Abbas Murad Khnaitel Alzubadi Alzubadi ◽  
Ali Shakir Mahmood Haddad
Keyword(s):  
Financial Reporting ◽  
Audit Quality ◽  
Stock Exchange ◽  
Reporting Quality ◽  
Financial Reporting Quality ◽  
Earning Management ◽  
Going Concern ◽  
Financial Firms ◽  
Audit Fee

The main objective of the current study is to examine audit fee, financial reporting quality, going concern, and earning management as antecedents to the audit quality of non-financial firms listed in Iraq stock Exchange. In addition to that the study has also examined the moderating role of accounting fairness in the relationship between audit fee, financial reporting quality, going concern, earning management and audit quality of non-financial firms listed in Iraq stock Exchange. The data of 60 firms listed on Iraqi stock exchange over the period of 4 years from 2017-2021 is taken from the audited accounts. The study basically employs panel data analytical tools in achieving the set goals of the research. The choice of panel data approach is informed by a number of methodological advantages it offers. Results indicates that that as interest in the agency theory grows, the importance of fairness as a principle will grow, and that it is expected that the value of this concept would grow as a means of resolving conflict and exploiting interests that arise between the many stakeholders in the firm. on the concept of fairness, agreeing that the interests of particular parties should not trump fairness, which he referred to as clarity. The results of the study have provided support to the hypothesis of the study. The findings of the study will be helpful for policymakers, and researchers on the issues related to accounting fairness ,audit fee, financial reporting quality, going concern, earning management and audit quality of non-financial firms listed in Iraq stock Exchange.

scholarly journals EFFICACY OF AUDIT FEE ON AUDIT QAULITY OF SELECTED PHARMACEUTICAL FIRMS IN NIGERIA

2021 ◽  
Vol 10 (1) ◽  
pp. 53-66
Author(s):  
Daud Omotosho Saheed ◽  
Ibrahim Majeed Ajibola ◽  
Lukman Adedoyin
Keyword(s):  
Audit Quality ◽  
Negative Impact ◽  
Estimation Method ◽  
P Value ◽  
Audit Report ◽  
Independent Variables ◽  
Pharmaceutical Firms ◽  
Auditor Rotation ◽  
Audit Fee

The problem of poor accuracy and credibility in some audited financial statement has being a major form of information asymmetry which had led some shareholders and prospective investors to make wrong Judgment about the financial position of some organization due to poor audit quality. Thus, Specifically this study empirically examine how audit fee, audit report lag as well as mandatory auditor rotation affect the audit quality of the sample listed pharmaceutical firms on the floor of the Nigerian Stock Exchange. A GLS estimation method was employed to clearly establish the nature relationship that exists between the dependent variable and the adopted surrogates for the independent variables. A Secondary data was extracted from the annual audited reports from the ten selected pharmaceutical firms that serve as the fair representation for the population under study for a period of ten years 2009-2019. The result from the finding shows that all the adopted surrogates for the independent variable were jointly significant in explaining about 72% variation in audit quality given credence to the coefficient of (R2) which stood @ 0.72 as well as the combined p-value of 0.000. This implies that the predictive power of the surrogates of the independent variables can explain about 72% changes in audit quality of the population under study. In specific terms; Audit fee have a significant positive impact on audit quality of the selected pharmaceutical firms while audit report lag and mandatory auditor rotation have significant negative impact the audit quality of the selected pharmaceutical firms respectively. The study therefore recommends among many others that policy makers and regulators should put in place a framework that will ensure the payment of optimal compensation to audit firm as audit fee as this will no doubt go a long way in improving the audit quality of the firms under study.

The Effect of Education, Experience, and Audit Fee on Audit Quality

2021 ◽  
Vol 12 (1) ◽  
pp. 75-75
Author(s):  
Kartini Kartini ◽  
Grace T. Pontoh ◽  
Audrey Michelle Wenny Yolanda
Keyword(s):  
Audit Quality ◽  
Linear Regression Analysis ◽  
Multiple Linear Regression Analysis ◽  
Primary Data ◽  
Accounting Firms ◽  
Education Experience ◽  
Audit Fee ◽  
Adequate Education ◽  
Keywords Education

Audit quality is a representation of the auditor's performance as an audit service provider and also the auditee as an audit service user. As a liaison between the interests of users of financial statements and the interests of the company, auditors are required to improve the quality of their services which in turn will have an impact on quality audit results. Auditors with adequate education and experience and appropriate audit fee in performing audit services will have an effect on the quality of the resulting audit. This study aims to examine and prove the effect of education, experience and audit fee on audit quality. The data used are primary data in the form of questionnaires distributed to auditors, both senior auditors and junior auditors at Public Accounting Firms located in Sulawesi. The questionnaires distributed to respondents were 46 auditors and 42 questionnaires were returned and able to processed. This study used a quantitative approach with purposive sampling and multiple linear regression analysis. The results of this study indicate that education, experience and audit fee have an effect on audit quality Keywords: Education; Experience; Audit Fee; Audit Quality

Corporate Governance Mechanism, Audit Quality and Accrual Quality (Indonesia Manufacturing Company Evidance)

2012 ◽  
Vol 3 (1) ◽  
Author(s):  
Aloysius Harry Mukti ◽  
Ratna Wardhani
Keyword(s):  
Corporate Governance ◽  
Audit Committee ◽  
Audit Quality ◽  
Governance Mechanism ◽  
Manufacturing Companies ◽  
Accrual Quality ◽  
Big 4 ◽  
Audit Fee ◽  
Corporate Governance Mechanism

Abstract – This study examines the influence of implementation of corporate governance mechanism and audit quality toward accrual quality of the corporation. The implementation of corporate governance mechanism uses three measures: the effectiveness of the audit committee, board effectiveness and family ownership structure. For audit quality the measurements uses two approaches: amount of audit fee and grouping the company into two groups (audited by the auditor big-4 and audited by auditor non big-4). The study was conducted among selected manufacturing companies in Indonesia, during the period 2007-2009. Based on the results of the study, we find that only the board of Commissioners and grouping the company into two group (audited by the auditor big-4 and audited by auditor non big-4 experience) as a proxy of audit quality significantly improved quality of accrual. Keywords - Corporate governance mechanism, audit quality, accrual quality

scholarly journals What practitioners and academics want to know about audit quality

2016 ◽  
Vol 90 (9) ◽  
pp. 338-340
Author(s):  
Jan Bouwens
Keyword(s):  
Audit Quality ◽  
Negative Impact ◽  
Audit Fees ◽  
Competitive Pressure ◽  
Industry Specialization ◽  
Audit Fee ◽  
Negative Effect ◽  
Positive Effect

What do we know about audit quality? An intriguing question for which society seems to have a readymade answer, while to the audit industry is much less clear about what it takes to get there. Society would seem to impose a zero-mistake tolerance on the audit industry. Surely society does not want to pay the price that would take audit quality to a level where quality is irreproachable. For that matter, it is not even clear that auditees who pay a premium fee get better quality. For instance, while industry specialization tends to have a positive effect on audit fees (Numan & Willekens, 2012a), competitive pressure may inflict a negative effect on quality. Numan and Willekens (2012b) report a negative impact on audit quality delivered by an auditor who faces competitive pressure from competitors who resemble the focal auditor in its range of activities. These results seem to suggest that society varies the price it is willing to pay for an audit. To the extent that audit fee is associated with the quality of the audit, it would appear that audit quality is not uniform across audit engagements.

Sign in / Sign up

Export Citation Format

Share Document