Business, Management and Accounting
4 years ago

Audit Fees and Specialization Boost Financial Transparency, Safeguarding Investor Trust

2 views
Analysis the effect of audit rotation, audit tenure, audit fee and audit specialization on audit quality
Christine Julianti

Paper Summary

The study looked at how changing auditors, sticking with the same auditor for a long time, paying audit fees, and auditors specialized in certain areas affect the quality of audits in mining companies in Indonesia from 2012 to 2016. They found that changing auditors or staying with the same one for a while didn't impact audit quality. However, paying higher audit fees and hiring specialized auditors did improve the quality of the audits.

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