The Effect Of Audit Rotation, Audit Tenure And Auditor Reputation On Audit Quality With Profitability As Moderating Variable

Anggraini, Mia Austina; Sanjaya, Sigit; Yamasitha, Yamasitha; Yulasmi, Yulasmi

doi:10.35134/jbe.v7i1.28

Cited by 2 publications

(2 citation statements)

References 1 publication

(1 reference statement)

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“…Overall, the findings on the impact of auditor reputation on audit quality in the context of accounting scandals are mixed (Anggraini et al, 2022). While some studies suggest that Big 4 auditors may provide higher quality audits in these situations, others suggest that Big 4 auditors may be less willing to report on potential issues (Izza, 2019).…”

Section: Auditor Reputation and Audit Qualitymentioning

confidence: 99%

The Impact of Ethics on the Audit Quality of Firms in Sub-Sahara Africa

Mvunabandi,

Maama

2023

IJEFI

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Sub-Saharan Africa (SSA) is a region characterised by unique challenges related to weak governance structures, inadequate regulatory frameworks, and limited resources. These challenges pose significant risks to audit quality, as they can compromise the independence, objectivity, and professional judgment of auditors. Moreover, the ethical values of the region can also have a significant impact on audit quality, as they shape the behaviour and attitudes of auditors and the firms they audit. The aim of this study was to investigate the impact of ethics on audit quality among firms in SSA. The study uses a sample of 323 firms from 12 sub-Saharan African countries, covering the period from 2012 to 2021. The research design is quantitative, employing a panel data approach and regression analysis. The econometric model used to estimate the impact of ethics on audit quality was based on variables such as audit quality, ethical values, tenure, audit size, auditor reputation, firm size, return on assets, ownership structure and board independence. The data was collected from the World Economic Forum, Bloomberg Database and other sources. Regression results demonstrated a negative and insignificant impact of ethical values on audit quality. However, the tenure of auditors had a positive impact on audit quality. The results of this study suggest the importance of promoting ethical behaboiur and strengthening ethial standards in auditing profession in SSA.

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Section: Auditor Reputation and Audit Qualitymentioning

confidence: 99%

The Impact of Ethics on the Audit Quality of Firms in Sub-Sahara Africa

Mvunabandi,

Maama

2023

IJEFI

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“…In consequence, AQ has been questioned in this regard. To address this issue, requirements for audit rotation has been made by various regulators in different jurisdictions (Anggraini et al, 2022).…”

Section: Theory and Hypotheses Development Agency Theorymentioning

confidence: 99%

Audit Rotation and Strength of Corporate Governance and Its Effects on Audit Quality

2022

MAR

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This paper discusses the effects of audit rotation -audit partner rotation and audit firm rotation, and strengths of corporate governance on audit quality. A total of 130 audit practitioners participated in the experimental study. The results showed that audit firm rotation had a significant effect on audit quality while both audit partner rotation and strength of corporate governance had no significant effect on audit quality. Further, evidence showed absence of interaction effects between audit rotation and strength of corporate governance on audit quality. The findings suggest the importance of enhancing audit quality through the practice of rotating audit firms but not audit partner. This study provides additional recent evidence concerning the effects of audit partner rotation and audit firm rotation, and strengths of corporate governance on audit quality in the Malaysian setting. Thus, policy makers should revisit whether the current policy of audit firm rotation and effectiveness of corporate governance best practices is sufficient in ensuring high audit quality performance.

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The Effect Of Audit Rotation, Audit Tenure And Auditor Reputation On Audit Quality With Profitability As Moderating Variable

Cited by 2 publications

References 1 publication

The Impact of Ethics on the Audit Quality of Firms in Sub-Sahara Africa

The Impact of Ethics on the Audit Quality of Firms in Sub-Sahara Africa

Audit Rotation and Strength of Corporate Governance and Its Effects on Audit Quality

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