Determinant Factors of Audit Quality  

Oleh:

Wibowo, Arief

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 13 no. 1 (Jan. 2010), page 29-44.
Topik: Audit Tenure; Audit Firm Size; Audit Regulation; Audit Quality; Earnings Surprise Benchmark

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.8 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

This study is aimed at examining the determinant factors of audit quality. Different from the previous studies, we use earnings surprise benchmark developed from Carey and Simnet (2006) as the proxy for audit quality. Based on the previous literature, we expect that audit tenure, size of audit firm, and audit regulation have a positive impact on audit quality. Using logistic model, we find that size of audit firm and audit regulation are two determinant factors that consistenly provide positive effect on audit quality. This result suggests that the probability for delivering high audit quality increases as the audit firm siz is getting bigger. In addition, the probability of high audit quality is higher under audit regulation regime compared to that of non-regulated.

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