Dinamika Kualitas Audit: Auditor Characteristics Dan PCAOB Inspections

Sepky Mardian
Journal article Agregat • September 2017

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(Bahasa Indonesia, 21 pages)

Abstract

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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Agregat

Agregat: Jurnal Ekonomi dan Bisnis (Journal of Economics and Business) is a national journal publ... see more