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Measures for enhancing auditor independence: Perceptions of spanish non-professional investors and auditors
Auditors fulfill a crucial societal role by increasing the credibility of financial reports, which requires that appropriate audit quality be provided and auditors are factually independent and perceived as such. So far, regulators and researchers…
Risk-based approach and quality of independent audit using structure equation modeling − Evidence from Vietnam
This study considers factors affecting to audit performance by risk-based approach (RBA) as well as audit quality in Vietnam. In addition, the study also examines the relationship between RBA and quality of independent audit firms. A descriptive…
PENGARUH KARAKTERISTIK AUDITOR INDEPENDEN DAN AFILIASI KANTOR AKUNTAN PUBLIK BEREPUTASI TERHADAP KUALITAS AUDIT
This study aims to provide empirical data about the impact of workload and auditor specialty, two independent auditor characteristics, on audit quality as well as the impact of affiliation with a reputable public accounting firm. In this study,…