The Experts below are selected from a list of 303 Experts worldwide ranked by ideXlab platform
Naser Izadi Nia - One of the best experts on this subject based on the ideXlab platform.
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An Investigation of Expectation Gap between Independent Auditors and Users from Auditing Services Related to the Quality of Auditing Services Based on Their Role and Professional Features
Asian Journal of Accounting Research, 2017Co-Authors: Fatah Behzadian, Naser Izadi NiaAbstract:In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect an expectations gap in providers and users of auditing services related to factors affecting auditing quality. Effective factors studied in this regard are professional features, including the professional role of individuals in the auditing process (Auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (CPAs) working in the auditing organization and audit firms in Iran, and the second statistical society consists of all investment companies that operate under the supervision of the Tehran Stock Exchange Organization. Based on the results of the research, the role of professionals in the auditing process is not effective as an Independent Auditor or financial statements provider, as well as the professional experience of individuals in the expectations gap from factors affecting auditing quality, while the size and qualities of the auditing firms were influenced by the expectations gap of individuals in the field of auditing regulation.
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An Investigation of Expectation Gap between Independent Auditors and Users from Auditing Services Related to the Quality of Auditing Services Based on Their Role and Professional Features in Auditing Process
International Journal of Finance and Accounting, 2017Co-Authors: Fatah Behzadian, Naser Izadi NiaAbstract:In this research, using an analytical framework on factors affecting the quality of auditing services, we consider factors that affect expectations gap in providers and users of auditing services related to factors affecting on auditing quality. Effective factors studied in this regard are professional features including the professional role of individuals in the auditing process (Auditors against preparers of financial statements), professional experience of individuals, professional rating and size of auditing firms. The first statistical society consists of certified public accountants (CPA’s) working in the auditing organization and audit firms in Iran, and the second statistical society consists of all investment companies that operate under the supervision of Tehran Stock Exchange Organization. Based on the results of the research, the role of professionals in auditing process is not effective as an Independent Auditor or financial statements provider, as well as the professional experience of individuals in the expectations gap from factors affecting auditing quality. While the size and qualities of the auditing firms were influenced by the expectations gap of individuals in the field of auditing regulation.
Junaidi Junaidi - One of the best experts on this subject based on the ideXlab platform.
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PENGARUH FEE AUDIT, ROTASI KAP, DAN REPUTASI Auditor TERHADAP KUALITAS AUDIT DI BURSA EFEK INDONESIA (Studi Empiris Pada Perusahaan Manufaktur yang Terdaftar Di Bursa Efek Indonesia Tahun 2015-2018)
Jurnal Ilmiah Riset Akuntansi, 2020Co-Authors: Indriani Luluk, Amin Moh., Junaidi JunaidiAbstract:This study aims to examine the effect of audit fee, KAP rotation, and Auditor reputation on audit quality in manufacturing companies listed on the Indonesia Stock Exchange in 2015-2018. This study uses 22 sample companies that meet the criteria in this study. The sampling method uses purposive sampling method, the sampling technique with certain considerations. The research data were obtained from the company's annual report that had been audited by an Independent Auditor. This type of research uses quantitative methods and the data used are secondary data. The analytical model used in this study is multiple linear regression. From the established criteria obtained data samples of 22 manufacturing companies with a testing period of four years so that the samples obtained were 88 data. The results of this study show that audit fees have no significant effect on audit quality, while KAP rotation and Auditor's reputation have a significant effect on audit quality.Keywords: audit fee, KAP rotation, Auditor reputation, audit qualit
Surya Rahardja - One of the best experts on this subject based on the ideXlab platform.
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ANALISIS PENGARUH CORPORATE GOVERNANCE TERHADAP KEMUNGKINAN PEMBERIAN OPINI AUDIT GOING CONCERN OLEH Auditor INDEPENDEN(Studi Empiris pada Perusahaan Manufaktur yang Terdaftar di Bursa Efek Indonesia Tahun 2009-2011)
2013Co-Authors: Ema Diandra Adjani, Surya RahardjaAbstract:The aim of this study is to examine the effect of the role of corporate governance to the possibility of issuance of going concern audit opinion by an Independent Auditor. The Independent variables are used in this study is the proportion of Independent directors, managerial ownership, and institutional ownership. This study is a replication of the study by Iskandar et al., (2011) and used 84 manufacturing companies which listed on the Stock Exchange in the period 2009-2011 as the sample. Samples were selected by purposive sampling method and finally obtained 38 companies manufacturing a going concern audit opinion and 46 manufacturing companies with non-going concern audit opinion. Data were analyzed using logistic regression analysis model. The results show that the proportion of Independent directors and institutional ownership has no effect on the issuance of going concern audit opinion by an Independent Auditor, while managerial ownership affect the administration going concern audit opinion by an Independent Auditor
Wayne Tervo - One of the best experts on this subject based on the ideXlab platform.
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Auditor changes and audit satisfaction: Client perceptions in the Sarbanes-Oxley era of legislative restrictions and involuntary Auditor change
Critical Perspectives on Accounting, 2008Co-Authors: Brian Daugherty, Wayne TervoAbstract:Abstract This study investigates responding executives’ reported levels of satisfaction with their current, and where applicable, predecessor Independent Auditor. This research is conducted during the period following the demise of Arthur Andersen and the implementation of sweeping changes set forth by Sarbanes-Oxley. We survey Audit Committee chairpersons, CEOs, and CFOs of the S&P 500. We find significant differences in perceived levels of satisfaction with their current Independent Auditor between executives who have experienced a recent change in Independent Auditors and those not experiencing a recent change, though we find no significant difference in the perceived value for fees provided by the Independent Auditor between the two groups. For respondents experiencing a recent Auditor change, our findings suggest a lower perception of value for fees with the successor Auditor than with the predecessor, though we find no differences in perceived level of professional services satisfaction between the successor and predecessor Auditor.
G. A. Swanson - One of the best experts on this subject based on the ideXlab platform.
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Economic process accounting. Full disclosure
Systems Research and Behavioral Science, 2004Co-Authors: G. A. SwansonAbstract:Recent economic events may be forcing the current system of public disclosure of financial information to an evolutionary cusp. The current system of disclosure has been developing over the last seven decades. It was born in an effort to introduce governance to markets without interfering with their useful processes. A choice was made against government regulation and for required public disclosure backed by an Independent Auditor function. The realization of the degree of Auditor independence envisioned and needed has been evasive. It now seems necessary to enhance the disclosure aspect of the system to offset the weakness of achievable Auditor independence. This article suggests that fairly minor changes in currently used accounting information systems can support public disclosure of the actual measurements taken by accountants on economic processes. These values should be disclosed to support the accountant-adjusted values, much like a physician's disclosure of medical test results supports his or her diagnosis. Copyright © 2004 John Wiley & Sons, Ltd.
