Audit fees are deemed as one of the factors that might influence the perceptions of public toward external auditors …. The problem statement concentrated if there is a significant relationship between audit fees and audit quality through the … mediators: total assets, origin of company, audit-firm size, complexity of operation in a company and auditor industry based on …

improve the audit quality. This implication could be applied for Vietnamese auditing firms and international auditing firms. …

audit fees, audit firm size and audit opinion on the quality of disclosures. It focuses on a sample of low-quality financial … period 2009 to 2016. The logistic regression results suggest that audit fees have a positive significant effect, while audit … opinion has a negative significant effect on actual violations. However, audit firm size was found to be insignificant in …

regulators because it is believed that providers of this function are objective and competent and can provide high-quality audit …, classifying the IEOIAF providers into big4 or second-tier audit firms; we find that size, leverage, quick ratio, concentrated … ownership, loss, assets turnover, age, total accruals, external auditor type, and audit fees are the major determinants in the …

The internal audit function is important to minimize the occurrence of fraudulent financial statements and provide … quality of internal audit team (internal audit function) on audit fees, audit quality, audit choice, and audit opinion. This … auditors' functions, which is size of the internal audit team, as a corporate oversight mechanism has a positive and …

We investigate the factors impacting dysfunctional audit behaviour (DAB) in audit companies in Indonesia during COVID …'s first comprehensive causal model examined COVID-19 DAB hazards. DAB assessed COVID-19 auditors. This study addresses audit … firm and external auditors. Auditing, reviews, auditor monitoring, and peer-reviewing audit organisations prevent DAB. DAB …

the moderating effect of the interaction between joint audit (JA) and accounting conservatism on this relationship in …, especially in emerging markets. The interplay among corporate governance, joint audit, and accounting conservatism plays a … comprehensive model. The comprehensive model portrays the interaction between joint audit and accounting conservatism as a moderator …

The purpose of this study was to trace the evolution of audit opinion research and identify research gaps that require … majority of audit opinion research have examined the topics of audit quality, types of audit opinions, business continuity …, financial ratios, shopping opinions, earning management, audit tenure, and audit fees. Many audit opinion studies have employed …

Audit quality is a strong external monitoring mechanism to protect the interest of the owners according to agency … theory. The auditor choice research has paid more attention to the audit committee overall but has overlooked the unique … agency context of audit committee's chairman characteristics on the audit quality especially on auditor choice. Therefore …

level of external auditors' reliance, and the audit efficiency so it has not fully described how the external auditors make … decisions to rely on internal audit work, which has an impact on audit efficiency. Therefore, the current study aims to fill the … research gap by analyzing the relationship among the internal auditors' characteristics, external auditors' reliance and audit …