Dunakhir, Samirah (2015) AUDITORS' AND CLIENTS’ PERSPECTIVES TOWARD AUDIT QUALITY FACTORS IN INDONESIA: DO THEY DIFFER? In: Accounting, Fraud, Corruption, and Earnings Deception, 1 Desember 2015, Bandung.
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PEER REVIEWER PROSIDING ACCOUNTING, FROUD CORRUPTION.pdf Download (535kB) | Preview |
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AUDITORS AND CLIENTS_ PERSPECTIVES TOWARD AUDIT QUALITY FACTORS IN INDONESIA- DO THEY DIFFER-.pdf Download (5MB) | Preview |
Abstract
Abstract The project aims to investigate the attributes of audit quality in Indonesia by considering input from groups of auditors and audit clients. Beside the facts of the important to consider the issue from different groups of stakeholders such as audit committee chairpersons, there have been very few published empirical studies of perceived audit quality in Indonesia from that group’ 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 and clients. Survey questionnaires are sent to a random sample of the two groups. The result shows that there are significant difference perceptions between the groups. Key words: Audit quality, audit quality factors, market perceptions of audit quality, competence, independence, relationship, service quality.
| Item Type: | Conference or Workshop Item (Paper) |
|---|---|
| Subjects: | KARYA ILMIAH DOSEN Universitas Negeri Makassar > KARYA ILMIAH DOSEN |
| Divisions: | FAKULTAS EKONOMI |
| Depositing User: | Herling HR Sahade |
| Date Deposited: | 06 Dec 2018 08:21 |
| Last Modified: | 20 Mar 2020 00:07 |
| URI: | http://eprints.unm.ac.id/id/eprint/11570 |
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