The Effect of Tenure and Reputation of Public Accounting FirmToeard Audit Quality: Case Of Mandatory Rotation Of Auditors in Indonesian  

Oleh:

Giri, Efraim Ferdinan

Jenis: Article from Journal - ilmiah internasional - terdaftar di DIKTI
Dalam koleksi: The Indonesian Journal of Accounting Research (Jurnal Riset Akuntansi Indonesia) vol. 14 no. 1 (Jan. 2011), page 41-46.
Topik: Firm tunere; mandatori; audit quality and firm reputation

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: RR17.9 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Isi artikel

The finance minister Of Indonesia has issued a series of regulations governing the cumpolsory rotation of public accounting firms and auditors since 2003. it culminates with the issuance of finance minister regulation No. 17/Menkeu.01/2008, wich limits the provision of auditing services to three years for auditors and six years for public accuonting firm. this study is motivated by the issuance of the finance minister rules and the equivocal of reserch findings. this study examines wheter auditor tenure reduces audit quality in Indonesia. Further, this reserch investigates the effect of firm's reputation on audit quality. Using 455 firm-years in manufacturing industries listed in the Indonesian stock Exchang e,this reserch shows that audit tenure negatively affects audit quality. However, we find that reputation does notn affect audit quality.

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