Audit Firm Reputation versus Auditor Capability: Their Effect on Audit Quality in Indonesia
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- repec:taf:acctbr:v:47:y:2017:i:7:p:780-809 is not listed on IDEAS
- repec:bla:joares:v:37:y:1999:i:1:p:191-208 is not listed on IDEAS
- Michael A. Lapré & Amit Shankar Mukherjee & Luk N. Van Wassenhove, 2000. "Behind the Learning Curve: Linking Learning Activities to Waste Reduction," Management Science, INFORMS, vol. 46(5), pages 597-611, May.
- repec:eee:jiaata:v:30:y:2018:i:c:p:106-116 is not listed on IDEAS
- Pittman, Jeffrey A. & Fortin, Steve, 2004. "Auditor choice and the cost of debt capital for newly public firms," Journal of Accounting and Economics, Elsevier, vol. 37(1), pages 113-136, February.
- Jensen, Michael C. & Meckling, William H., 1976. "Theory of the firm: Managerial behavior, agency costs and ownership structure," Journal of Financial Economics, Elsevier, vol. 3(4), pages 305-360, October.
- DeAngelo, Linda Elizabeth, 1981. "Auditor size and audit quality," Journal of Accounting and Economics, Elsevier, vol. 3(3), pages 183-199, December.
- repec:eee:jocaae:v:11:y:2015:i:2:p:166-181 is not listed on IDEAS
- Richard Lambert & Christian Leuz & Robert E. Verrecchia, 2007. "Accounting Information, Disclosure, and the Cost of Capital," Journal of Accounting Research, Wiley Blackwell, vol. 45(2), pages 385-420, May.
- Craswell, Allen T. & Francis, Jere R. & Taylor, Stephen L., 1995. "Auditor brand name reputations and industry specializations," Journal of Accounting and Economics, Elsevier, vol. 20(3), pages 297-322, December.
- Stanley, Jonathan D. & Todd DeZoort, F., 2007. "Audit firm tenure and financial restatements: An analysis of industry specialization and fee effects," Journal of Accounting and Public Policy, Elsevier, vol. 26(2), pages 131-159.
- repec:eee:bracre:v:50:y:2018:i:4:p:442-461 is not listed on IDEAS
- repec:eee:advacc:v:31:y:2015:i:1:p:11-20 is not listed on IDEAS
- repec:bla:joares:v:37:y:1999:i:1:p:57-81 is not listed on IDEAS
- Gul, Ferdinand A. & Fung, Simon Yu Kit & Jaggi, Bikki, 2009. "Earnings quality: Some evidence on the role of auditor tenure and auditors' industry expertise," Journal of Accounting and Economics, Elsevier, vol. 47(3), pages 265-287, June.
More about this item
KeywordsAudit Quality; Discretionary Accrual; Audit Firm Reputation; Auditor Capability;
- M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
- M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
NEP fieldsThis paper has been announced in the following NEP Reports:
- NEP-ACC-2018-03-19 (Accounting & Auditing)
- NEP-SBM-2018-03-19 (Small Business Management)
- NEP-SEA-2018-03-19 (South East Asia)
StatisticsAccess and download statistics
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gtr:gatrjs:afr147. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Prof. Dr. Abd Rahim Mohamad). General contact details of provider: http://gatrenterprise.com .
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
Please note that corrections may take a couple of weeks to filter through the various RePEc services.