skip to main content
Language:
Search Limited to: Search Limited to: Resource type Show Results with: Show Results with: Search type Index

THE INFLUENCE OF AUDITOR'S REPUTATION, AUDITOR'S FEE AND AUDITOR'S SCEPTICISM AUDIT QUALITY IN EARNINGS MANAGEMENT

Academy of Accounting and Financial Studies journal, 2021-07, Vol.25 (6), p.1-11 [Peer Reviewed Journal]

Copyright Jordan Whitney Enterprises, Inc 2021 ;ISSN: 1096-3685 ;EISSN: 1528-2635

Full text available

Citations Cited by
  • Title:
    THE INFLUENCE OF AUDITOR'S REPUTATION, AUDITOR'S FEE AND AUDITOR'S SCEPTICISM AUDIT QUALITY IN EARNINGS MANAGEMENT
  • Author: Mat, Siti Aishah ; Muhammad, Kamaruzzaman ; Mohamed, Norazida ; Ghani, Erlane K ; Ali, Mazurina Mohd
  • Subjects: Accounting firms ; Accounting procedures ; Audit fees ; Auditing ; Auditors ; Earnings ; Earnings management ; Financial reporting ; Financial statements ; Fraud ; Reputations ; Skepticism
  • Is Part Of: Academy of Accounting and Financial Studies journal, 2021-07, Vol.25 (6), p.1-11
  • Description: This study presents an evidence on the importance of auditor's reputation, auditor's fee and auditor's scepticism to the quality of auditing earnings management. Using auditors from the Big 4 and non-Big 4 audit firms, a study was conducted to examine whether these characteristics of the auditors influence their audit quality on earnings management. The study was carried out using a questionnaire survey. The findings of the study suggest that auditor's reputation and auditor's fee do not necessary influence the quality of audit on earnings management. Rather, the auditor's scepticism plays an important role in influencing the quality of audit on earnings management. The study implicates that auditors should have greater scepticism to gain better audit quality in auditing earnings management practices. The evidence provided in this study could help enforcement bodies such as SEC in probing companies that manipulate their earnings reflected in their financial statement.
  • Publisher: Arden: Jordan Whitney Enterprises, Inc
  • Language: English
  • Identifier: ISSN: 1096-3685
    EISSN: 1528-2635
  • Source: ProQuest Central
Back to results list
INSPIRE LIBRARY - TON DUC THANG UNIVERSITY (84-028) 37 755 057 Feedback
19 Nguyen Huu Tho St. Dist.7, HCM thuvien@tdtu.edu.vn

Copyright © 2017 INSPIRE LIBRARY - TON DUC THANG UNIVERSITY

Searching Remote Databases, Please Wait