Audit firm rotation, audit fees and audit quality: The experience of Italian public companies

Corbella, Silvano; Florio, Cristina; Gotti, Giorgio; Mastrolia, Stacy A.

doi:10.1016/j.intaccaudtax.2015.10.003

Cited by 84 publications

(85 citation statements)

References 39 publications

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“…This means that the longer an auditor works, this does not necessarily make it easy and correct according to the needs of the client in making a decision. Our result support [3] and [14], but opposite with [15] and [16].…”

Section: A Conclusioncontrasting

confidence: 49%

Effect of Professional Ethics, Work Experience, and Emotional Intelligence on Auditor Opinion

Handoko¹,

Lesmana²,

Kosasih³

2019

IJEAT

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The auditor must prioritize professionalism in decision making, especially with regard to decisions related to audit results or opinions. Our study aims to understand impact by professional ethic, length of works, also emotional intelligent to ability in decision making. This study is provides primary data for hundred respondents who work at public accounting firm in South Jakarta. The data used in this research is primary data such as questionnaire. This research is conduct statistical methods to do hypothesis testing and causally research. Based on the partial results of hypothesis testing, professional ethic and emotional intelligent have a significant on auditor decision making effect however work experience has no significant effect on auditor decision making.

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Section: A Conclusioncontrasting

confidence: 49%

Effect of Professional Ethics, Work Experience, and Emotional Intelligence on Auditor Opinion

Handoko¹,

Lesmana²,

Kosasih³

2019

IJEAT

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“…Experts usually define AQ as the auditor's capability to meet the legal and professional desires. In other words, AQ is also known as the audit firm experience and professionalism as well as practical knowledge of understanding their client's business operations (Corbella, Florio, Gotti, & Mastrolia, 2015). In light of this explanation, AQ also can be said as unpredictable.…”

Section: Audit Qualitymentioning

confidence: 99%

Does Audit Fees and Non-Audit Fees Matters in Audit Quality?

Ganesan¹,

Narayanan²,

Hasnah³

et al. 2019

KSS

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The purpose of this paper is to examine the influence of audit fees and non-audit fees on audit quality of the Public Listed Companies in Malaysia. The research is timely as recently, and many business cases have been exploded after an unqualified audit report issued on the financial statement of the company. The quantitative research approach and secondary data utilized for this study. Further, this study employs a cross−sectional which the data collected from 201 listed company on Bursa Malaysia for the financial year ending in 2017. The results reveal that non-audit fees (NAF) and audit fees (AF) have influenced the audit quality (AQ). The finding of this study conducive to auditing literature by enhancing the knowledge of audit scholars and able to assist policy maker such as the Malaysia Institute of Accountants (MIA) in developing new strategy or policies that can enhance the AQ.

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“…This link between firm performance shows that audit fees are consistent with the notion that when the auditor perceives this situation raises the fees. In their turn, Corbella et al (2015) investigate the triangle in Italy -audit rotation, audit fees and audit quality -while Minutti-Meza (2014) analyzes audit fees to determine whether they respond to client risk, auditor experience and work, competitive market pressures and independence between auditors and audited companies. Also, Badertscher et al (2014) study the link between litigation risk and audit fees.…”

Section: Literature Reviewmentioning

confidence: 99%

Audit fees and financial crisis: Evidence from the spanish manufacturing industries

Almeida

Silva

2019

CyA

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Audit firm rotation, audit fees and audit quality: The experience of Italian public companies

Cited by 84 publications

References 39 publications

Effect of Professional Ethics, Work Experience, and Emotional Intelligence on Auditor Opinion

Effect of Professional Ethics, Work Experience, and Emotional Intelligence on Auditor Opinion

Does Audit Fees and Non-Audit Fees Matters in Audit Quality?

Audit fees and financial crisis: Evidence from the spanish manufacturing industries

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