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description Journal article public Agregat

Dinamika Kualitas Audit: Auditor Characteristics Dan PCAOB Inspections

Sepky Mardian
Diterbitkan 30 September 2017

Abstrak

This study aimed to find the effects of auditor characteristics on audit quality. Audit characteristic measured by auditor licences, gender, age and audit firm affiliation. While the audit quality proxied by auditor violations conducted by auditor and identified by PCAOB. The data collected from PCAOB Settled Disciplinary listed by PCAOB in its website. Logistic regression is used to test the hypothesis. The study found that all variables did not effect the auditor characteristics on audit quality.

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  • visibility 221 kali dilihat
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