Dunakhir, Samirah (2016) FACTORS ASSOCIATED WITH AUDIT QUALITY: EVIDENCE FROM AN EMERGING MARKET. Asia Pasific Journal of Advanced Business and Social Studies, 2 (2). pp. 523-533. ISSN 2205-6033
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Abstract
ABSTRACT The study aims to investigate the attibutes of audit quality in Indonesia by considering input from groups of auditors, audit clients and external statement users. Beside the facts of the important to consider the issue from different groups of stakeholders such as audit committee chairpersons and loan officers, there have been very few published empirical studies of perceived audit quality in Indonesia from those groups' perspectives. This study attempts to address the gap by identifying the major attributes that enter into the determination of audit quality in Indonesia based on the perspectives of different groups of auditors, clients and external users. Survey questionnaires were sent to a random sample of the three groups. The result shows that there are significant difference perceptions between the groups. Keyword: audit quality, competence, independence, relationship, service quality
| Item Type: | Article |
|---|---|
| Subjects: | KARYA ILMIAH DOSEN Universitas Negeri Makassar > KARYA ILMIAH DOSEN |
| Divisions: | FAKULTAS EKONOMI |
| Depositing User: | Herling HR Sahade |
| Date Deposited: | 06 Dec 2018 07:43 |
| Last Modified: | 06 Dec 2018 07:43 |
| URI: | http://eprints.unm.ac.id/id/eprint/11496 |
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