Aug 2026· Journal of Science and Technology - IUH· 0 citations
Abstract
This study examines the effects of audit partner rotation and audit firm rotation on audit quality among firms listed on the Ho Chi Minh Stock Exchange (HOSE). Using panel data from 45 manufacturing and industrial firms over the period 2015–2024 (450 firm-year observations), audit quality is proxied by the absolute value of discretionary accruals (|DA|), estimated using the performance-adjusted Modified Jones model. After comparing pooled Ordinary Least Squares (OLS), fixed-effects, and random-effects models, the Generalized Least Squares (GLS) estimator is employed to address heteroskedasticity and serial correlation. The results show no evidence of an association between audit partner tenure and audit quality, whereas longer audit firm tenure is associated with lower discretionary accruals. These findings suggest that audit rotation policies should balance auditor independence with the benefits of client-specific knowledge. The study provides empirical evidence from an emerging market and offers policy implications for regulators, listed firms, and audit practitioners.
This paper investigates whether selected characteristics of external audi t firms are associated with financial reporting quality in Nigerian deposit money banks and, more importantly, whether audit committee oversight changes those associations. The study responds to continuing questions about the reliability of bank...
A. I. Mamidu, Ogunmola Dele, H. K. Fasua et al.· International journal of res...· 0 citations
This research investigates the effects of operational complexity, firm Size, audit tenure, and audit firm size on key audit matter (KAM) disclosure among consumer non-cyclical companies listed on the Indonesia Stock Exchange during the 2022–2025 period. A quantitative research design was employed using secondary data o...
Recurring instances of financial reporting failure and earnings management in Nigeria have intensified interest in the audit governance mechanisms expected to safeguard the reliability of corporate financial statements, yet evidence on which specific audit attributes actually improve financial reporting quality among l...
Akinosun A. A., Abere S. S.· International journal of res...· 0 citations
Background: Audit Report Lag reflects the timeliness of audited financial information and may affect the relevance of financial statements for investors and other stakeholders. Several firm and governance characteristics may influence the duration of audit completion.
Objective: This study examines the effect of Public...
Reni Widyastuti, Wilda Sari, Rizky Fahrul Yahya et al.· Inkubis Jurnal Ekonomi dan B...· 0 citations
This study examines the effects of audit fee, audit firm reputation, and financial distress on audit delay in consumer cyclicals companies listed on the Indonesia Stock Exchange (IDX) during 2020–2024. The consumer cyclicals sector was selected due to its sensitivity to macroeconomic fluctuations and changing consumer...
Dwi Ayu Fatimah Febriyanti, A. Nugroho· Indonesian Journal Economic...· 0 citations
This study examines the effect of profitability, public accounting firm (Kantor Akuntan Publik/KAP) reputation, and firm size on audit report lag (ARL) among property and real estate companies listed on the Indonesia Stock Exchange (IDX) between 2022 and 2025. Using purposive sampling, 40 companies were selected, yield...
Shafira Najwa Endri, Karlina Aprilia Kusumadewi, Imam Ghozal· East Asian Journal of Multid...· 0 citations
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